Calcutta High Court
Principal Commissioner Of Income ... vs M/S. Ganesh Realty And Mall ... on 21 February, 2022
OD-1&2
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION (INCOME TAX)
ORIGINAL SIDE
ITA/52/2021
[ITAT/32/2021]
IA NO:GA/2/2021
PRINCIPAL COMMISSIONER OF INCOME TAX 1, KOLKATA
VS.
M/S. GANESH REALTY AND MALL DEVELOPMENT
.........
ITA/52/2021
[ITAT/32/2021]
IA NO:GA/1/2021
PRINCIPAL COMMISSIONER OF INCOME TAX 1, KOLKATA
VS.
M/S. GANESH REALTY AND MALL DEVELOPMENT
.........
PRESENT:
THE HON'BLE JUSTICE T.S. SIVAGNANAM
And
THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
DATE: 21st February, 2022.
Ms. Sucharita Biswas, Adv.
....for appellant.
Mr. Ranjit Kumar Murarka, Sr. Adv.,
Mr. Viveik Murarka, Adv.
Mr. Dibanath Dey, Adv.
...for respondent.
The Court: We have heard Ms. Sucharita Biswas, learned senior
standing counsel for the appellant and Mr. Ranjit Kumar Murarka, learned
senior counsel for the respondent.
The manner in which the affidavit filed in support of the condone delay
application is deprecated as also the manner in which it has been drafted
seeking condonation of delay of 451 days in filing the appeal. The affidavit
does not set out any reason much less sufficient cause for condonation of the
inordinate delay in filing the appeal. The affidavit has been drafted in a very
casual manner and the relevant dates have been hand-written, which clearly
show that the person, who affirmed the affidavit has abdicated his official
responsibility. The learned counsel for the appellant pleads that the revenue
may be exonerated in the matter and she would tender unconditional apology
on behalf of the revenue. Though we appreciate the sentiments expressed by
the learned senior standing counsel for the revenue we cannot accept her
apology on behalf of the revenue when the revenue has not instructed her in
writing to tender such apology. Furthermore, we find that the affidavit has
been sworn in by Mr. Samar Bhadra, Principal Commissioner of Income Tax-
1, Kolkata and the supporting affidavit has been sworn in by Mr. Amit Kumar
Singh, Deputy Commissioner of Income Tax, Circle-7(1), Kolkata. This is a
classic case where the revenue has taken a casual approach to the entire
matter presuming that the Court will be liberal in condoning the delay. One
more aspect which we need to point out is that the substantial questions of
law which have been framed in this appeal are absolutely irrelevant and does
not arise for consideration in this appeal. The Memorandum of Appeal has
been signed by the very same Principal Commissioner of Income Tax-1,
Kolkata, who is once again shows in what manner the Income Tax department
has been dealing with the papers. The learned senior standing counsel for the
appellant submits that she has already addressed the department on
16.08.2021 pointing out this grave error and it appears that there is a reply
sent by the department requesting learned senior standing counsel to amend
the Memorandum of Appeal. It is rather doubtful as to whether such
permission can be granted by us noting the conduct of the department in
handling the brief. There is also an allegation made against the junior
standing counsel, who is stated to have directly submitted the draft to the
Ministry without getting the same settled by the senior standing counsel
under the guise that it was settled by her. There is no affidavit filed by the
junior standing counsel on this aspect. That apart, we find that the order
passed by the Tribunal which is impugned before us is a common order in
respect of the respondent/assessee for two assessment years, namely, 2010-
11 and 2011-12. For the assessment year 2010-11 the revenue had filed the
appeal in ITAT/66/2021 which was dismissed by judgment dated 11.02.2022.
Therefore, even going by the same the revenue cannot seek to advance their
case. In any event, taking into consideration the prayer made by the learned
senior standing counsel for the appellant, we direct the matter be listed on
23rd February, 2022. On the said date, the officers, whose names have been
mentioned above shall file an affidavit. It is also open to the junior standing
counsel to file an affidavit as certain allegations are made against him.
Let a copy of this order be communicated to Mr. Samar Bhadra,
Principal Commissioner of Income Tax-1, Kolkata, Mr. Amit Kumar Singh,
Deputy Commissioner of Income Tax, Circle-7(1), Kolkata, as also the junior
standing counsel, Mr. Arunava Ganguly for the revenue after serving an
advance copy on the counsel for the respondent/assessee.
(T.S. SIVAGNANAM, J.)
(HIRANMAY BHATTACHARYYA, J.)
pkd/spal
AR(CR)
