Principal Commissisoner Of ... vs Shri Sanjeev Sanganeria
2022 Latest Caselaw 1618 Cal/2

OD-25
                               ORDER SHEET
                      IN THE HIGH COURT AT CALCUTTA
                    Special Jurisdiction (Income Tax)
                              ORIGINAL SIDE




                       IA NO: GA/1/2021, GA/2/2021
                                   In
                         I.T.A.T. No.95 of 2021

            PRINCIPAL COMMISSISONER OF INCOME TAX 9, KOLKATA
                                 Versus
                         SHRI SANJEEV SANGANERIA



    BEFORE:
    The Hon'ble JUSTICE T.S. SIVAGNANAM
           -And-
    The Hon'ble JUSTICE HIRANMAY BHATTACHARYYA
    Date : 17th May, 2022.


                        MR. S. Roy Chowdhury, Advocate...for the appellant.


    The Court : Heard Mr. Roy Chowdhury, learned standing counsel for

the appellant.

    Notice has been served on the respondent. Affidavit of service has been

filed. None appears for the respondent/asessee.

There is a delay of 604 days in filing the appeal. We have perused the

affidavit filed in support of the condone delay petition. We find that the

order impugned in this appeal is a common order passed by the learned

tribunal in a bunch of cases which relates to Penny Stock matters and

similar appeals filed where delay has been condoned and, thereafter, the

appellants have been heard in full and judgment has been reserved. For

such reason, the application for condonation of delay being GA/1/2021 is

allowed.

(T.S. SIVAGNANAM, J.)

(HIRANMAY BHATTACHARYYA, J.)

pkd/kb