Calcutta High Court
Principal Commissioner Of Income Tax ... vs M/S Bardhaman Dharmaraj Paper Mill Pvt ... on 27 September, 2023
Author: Hiranmay Bhattacharyya
Bench: T.S. Sivagnanam, Hiranmay Bhattacharyya
OD-3
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION [INCOME TAX]
ORIGINAL SIDE
ITAT/207/2023
IA NO: GA/1/2023, GA/2/2023
PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL
VS
M/S BARDHAMAN DHARMARAJ PAPER MILL PVT LTD
BEFORE :
THE HON'BLE THE CHIEF JUSTICE T.S. SIVAGNANAM
And
THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Date : 27TH September, 2023
Appearance :
Ms. Smita Das De, Adv.
...for applicant
The Court : - We have heard the learned Counsel for the appellant. Notice
on the respondent has been served. There is a delay of 126 days in filing the
appeal.
We are satisfied with the reasons assigned by the appellant for not preferring the appeal within the period of limitation. Accordingly, the application is allowed. The delay in filing the appeal is condoned.
Learned Advocate for the appellant is directed to serve notice on Mr. Subhas Agarwal, learned Advocate, who appeared for the respondent/assessee, before the learned Tribunal.
Let the matter appear for Admission on 9.10.2023.
(T.S. SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.) Pkd/GH.