Calcutta High Court
Principal Commissioner Of Income Tax vs M/S Stewarts And Llyods Of India Ltd on 25 January, 2022
Author: T. S. Sivagnanam
Bench: T. S. Sivagnanam, Hiranmay Bhattacharyya
1
OD-5 & 6
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction (Income Tax)
ORIGINAL SIDE
IA No.GA/1/2021
In
ITAT 169 of 2021
PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA
Vs
M/S STEWARTS AND LLYODS OF INDIA LTD.
AND
IA No.GA/2/2021
In
ITAT 169 of 2021
PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA
Vs
M/S STEWARTS AND LLYODS OF INDIA LTD.
BEFORE:
The Hon'ble JUSTICE T. S. SIVAGNANAM
AND
The Hon'ble JUSTICE HIRANMAY BHATTACHARYYA
Date : 25th January, 2022.
Appearance:
Mr. P.K. Bhaumick, Adv.
Mr. Arunava Ganguly, Adv.
...for the appellant.
Mr. Sidhart Sharma, Adv.
...for the respondent.
The Court : We have heard Mr. P.K. Bhaumick, learned senior standing counsel for the appellant/revenue. There is a delay of 711 days in filing the instant appeal. The order impugned before us in this appeal dated 24.07.2019 which is an order passed in M.A. No.82 (Kol) of 2019 by the Income Tax Appellate Tribunal, "A" Bench, Kolkata. The order impugned in this appeal is an order in the miscellaneous application filed for rectification of the original order passed by the Tribunal where the Tribunal though granted relief to the assessee with regard to the contention raised in Ground 2 No.3.2, a mistake crept in paragraph 7.2 of the original order. This original order passed by the Tribunal has not been put to challenge by the revenue. The revenue has filed this appeal as if an order impugned dated 24.07.2019 is an order in the main appeal when it is not so.
That apart, we find the delay is of 711 days and there is no satisfactory explanation. However, before taking a decision in the matter, we direct learned senior standing counsel for the appellant/revenue to produce a copy of the original order passed by the Tribunal in ITA No.1169/Kol/2017.
Let the matter appear on 17th February, 2022.
(T. S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) s.pal/pkd