Calcutta High Court
Principal Commissioner Of Income Tax ... vs Smt. Anita Singhania on 26 September, 2022
Author: T.S. Sivagnanam
Bench: T.S. Sivagnanam, Supratim Bhattacharya
OD-17
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION (INCOME TAX)
ORIGINAL SIDE
ITAT/116/2022
IA No: GA/1/2022, GA/2/2022
PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL-1), KOLKATA
VS.
SMT. ANITA SINGHANIA
BEFORE :
THE HON'BLE JUSTICE T.S. SIVAGNANAM
And
THE HON'BLE JUSTICE SUPRATIM BHATTACHARYA
Date : 26th September, 2022
Appearance :
Mr. Soumen Bhattacharjee, Adv.
... for appellant
Mr. Sanjay Bhowmick, Adv.
Mr. Kaushik Banerjee, Adv.
... for respodent
The Court : We have heard Mr. Soumen Bhattacharjee, learned standing
Counsel for the appellant/revenue and Mr. Sanjay Bhowmick, learned Counsel
for the respondent/assessee.
There is a delay of 216 days in filing the appeal. Mr. Bhowmick, learned Counsel appearing for the respondent would vehemently oppose the delay.
After perusal of the affidavit filed in support of the application for condonation of delay, we find that sufficient cause has been shown by the appellant for not being able to prefer the appeal within the period of limitation.
2Thus we exercise discretion and condone the delay in filing the appeal. The application for condonation of delay is allowed.
List the appeal in the monthly list of November, 2022 for admission.
(T.S. SIVAGNANAM, J.) (SUPRATIM BHATTACHARYA, J.) S.Pal/SN