Principal Commissioner Of Income Tax 1 ... vs Tanuj Properties Private Limited
2025 Latest Caselaw 1817 Cal/2

Calcutta High Court

Principal Commissioner Of Income Tax 1 ... vs Tanuj Properties Private Limited on 18 June, 2025

Author: T.S Sivagnanam

Bench: T.S Sivagnanam

OD-9

                          IN THE HIGH COURT AT CALCUTTA
                        SPECIAL JURISDICTION [INCOME TAX]
                                   ORIGINAL SIDE

                                    ITAT/116/2025
                            IA NO: GA/1/2025, GA/2/2025

            PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA
                                  VS
                    TANUJ PROPERTIES PRIVATE LIMITED

BEFORE :
THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM
              -A N D-
HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)
DATE : 18th June, 2025.
                                                                                Appearance:-
                                                                         Mr. Aryak Dutt, Adv.
                                                              Mr. Soumen Bhattacharjee, Adv.
                                                                        Mr. Ankan Das, Adv.
                                                                   Ms. Shradhya Ghosh, Adv.
                                                                         ... for the appellant.

                                                             Mr. Pratyush Jhunjhunwala, Adv.
                                                                      Ms. Sretapa Sinha, Adv.
                                                                         Ms. Sruti Datta, Adv.
                                                                       Ms. Sakshi Singhi, Adv.
                                                                         ... for the respondent.

The Court : There is a delay of 285 days in preferring the appeal. The

respondent/assessee has raised objection with regard to the prayer for condonation

and seeks time to file affidavit-in-opposition.

Let such affidavit be filed within two weeks from date; reply, if any, be filed

within a week thereafter.

List the matter after three weeks.

The learned Advocate appearing for the respondent/assessee has placed

reliance on the decision in the case of PCIT-5, Kolkata vs. Aditya Saraf HUF, reported in

2023 (4) TMI 391 - Calcutta High Court and submitted that under similar

circumstances, this Court had directed the assessee to file the application under the

Vivad Se Vishwas Scheme.

The learned Advocate appearing for the appellant/Department as well as the

learned Advocate for the respondent/assessee shall ascertain as to whether any

appeal has been filed by the Department before the Hon'ble Supreme Court against

the judgment in the case of Aditya Saraf - HUF.

List the matter on 14th July, 2025.

Liberty is granted to the respondent/assessed to file appropriate application.

(T.S. SIVAGNANAM) CHIEF JUSTICE

(CHAITALI CHATTERJEE (DAS), J.)

sm/mg