Calcutta High Court
Pcit vs M/S. Balaji Trade (P) Ltd on 31 July, 2018
Author: Aniruddha Bose
Bench: Aniruddha Bose
ORDER SHEET
GA 817/2017; ITAT 93/2017; GA 816/2017
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction(income tax)
ORIGINAL SIDE
PCIT, CENTRAL-1, KOL.
Versus
M/S. BALAJI TRADE (P) LTD.
BEFORE:
The Hon'ble JUSTICE ANIRUDDHA BOSE
The Hon'ble JUSTICE AMITABHA CHATTERJEE Date : 31st July, 2018.
Mr. Y. Vats, Adv.
Mr. G.S. Gupta, Adv.
The Court : Mr. Vats, learned counsel for the revenue, submits that the tax effect of this appeal is for a sum less than Rs.50 lakhs.
There is though delay of 79 days in filing the appeal. G.A. No.816 of 2017 is an application for condonation of delay in filing the appeal.
Considering the provisions of Circular No.3 of 2018, issued on 11th July, 2018 by the Central Board of Direct Taxes, the application for condonation of delay along with the appeal and the connected stay petition shall stand dismissed as not pressed.
(ANIRUDDHA BOSE, J.) (AMITABHA CHATTERJEE, J.) tk