Calcutta High Court
Pricing) vs Koninklijke Philips Electronics N.V on 8 July, 2021
Author: Arijit Banerjee
Bench: Arijit Banerjee, Arindam Mukherjee
ORDER SHEET
OD-24
ITAT 54 of 2020
IA No. GA 1 of 2020, GA No. 2 of 2020
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION (INCOME TAX)
ORIGINAL SIDE
COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION AND TRANSFER
PRICING), KOLKATA
VERSUS
KONINKLIJKE PHILIPS ELECTRONICS N.V.
BEFORE:
The Hon'ble JUSTICE ARIJIT BANERJEE
The Hon'ble JUSTICE ARINDAM MUKHERJEE
Date: 8th July, 2021.
(Via Video Conference)
Appearance:
Mr. Smarajit Roy Chowdhury, Adv.
Mr. Soumen Bhattacharjee, Adv.
For the Appellant.
Mr. Sanjay Bhowmik, Adv.
Mr. A.K. Dey, Adv.
For the Respondent.
The Court :-GA No. 1 of 2020 is an application for condonation of delay of 464 days in filing the appeal against the order dated February 20, 2019 passed by the Income Tax Appellate Tribunal, "C" Bench, Kolkata in ITA No. 112/Kol/2016 for the Assessment Year 2011-12; ITA No. 87/Kol/2017 for the Assessment Year 2012-13 & ITA No. 2474/Kol/2017 for the Assessment Year 2013-14.
2
Learned counsel for the respondent seeks time to file affidavit-in- opposition. Since the delay is substantial, we are of the opinion that affidavits should be exchanged in the matter of condonation of delay.
As prayed for, let affidavit-in-opposition be filed within three weeks from date. Affidavit-in-Reply thereto, if any, be filed within two weeks thereafter.
List the appeal on 19th August, 2021.
(ARIJIT BANERJEE, J.) (ARINDAM MUKHERJEE, J.) snn.