Principal Commissioner Of Income ... vs M/S. Neelesh Choudhury Huf
2023 Latest Caselaw 534 Cal/2

OD-2
                                 ITAT/255/2022
                               IA NO. GA/1/2022
                                   GA/2/2022

                      IN THE HIGH COURT AT CALCUTTA
                        Special Jurisdiction (Income Tax)
                                 ORIGINAL SIDE

           PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA
                                 -VS-
                     M/S. NEELESH CHOUDHURY HUF

  BEFORE:
  The Hon'ble JUSTICE I. P. MUKERJI

  The Hon'ble JUSTICE BISWAROOP CHOWDHURY
  Date : 23rd February, 2023.

                                                                   Appearance:
                                                  Mr. Soumen Bhattacharya, Adv.

                                                Mr. Abhrotosh Majumdar, Sr. Adv.
                                                             Mr. Pranit Bag, Adv.
                                                      Ms. Anuradha Poddar, Adv.



       The Court : This appeal (ITAT/255/2022) and the connected applications

  (IA NO.GA/1/2022 and GA/2/2022) have been specially assigned to this

  court.

       On 14th June, 2022, a division bench of this court delivered its judgment

  in IA No. GA/2/2022 in ITAT/6/2022 (Principal Commissioner of Income

  Tax Five, Kolkata vs. Swati Bajaj).

       It appears from the records that after rendition of this judgment and

  order, the Income Tax department preferred appeals from the order of the

  tribunal disposing of a batch of cases before it. In all the cases, similar

  issues were involved.

       On appeal to this court, this court refused to condone the delay of more

  than 1000 days in each appeal.

       By identical orders the appeals were dismissed.

       We set out one of such orders in ITAT/275/2022, IA NO:GA/1/2022,

  GA/2/2022 [Principal Commissioner of Income Tax-13, Kolkata vs. Manish

  Jain (HUF)] passed on 30th January, 2023 :-

           "This appeal by the revenue have been filed beyond the period of
        limitation.
                                            2


              There is a delay of 1085 days in filing the appeal.
              We have heard Mr. Samarjit Roychowdhury, learned standing
          Counsel along with Mr. Soumen Bhattacharjee, learned counsel for the
          appellant and Mr. Subhas Agarwal, learned Counsel on behalf of the
          respondent.

On perusal of the affidavits filed in support of the condone delay petition we find that sufficient cause has not been shown for not preferring the appeals within the period of limitation. Further we note that decision pursue this appeal was taken much after the decision of this Court in PCIT-5 SWATI BAJAJ 2022 SCC ONLINE CAL 1572. Thus we are not persuaded to exercise any discretion in favour of the appellant/revenue.

Consequently, the application is dismissed and the appeals stand rejected."

Our hands are tied. We cannot differ from the ruling of the division

bench refusing to condone the delay inasmuch as the grounds made out for

its condonation are also similar to the other matters. For the self-same

reasons as advanced by the division bench in its said order dated 30th

January, 2023, we dismiss the application for condonation of delay

(GA/1/2022). The appeal (ITAT 255 of 2022) and the connected application

(GA/2/2022) are also dismissed.

(I. P. MUKERJI, J.)

(BISWAROOP CHOWDHURY, J.)

cs.