COMMISSIONER OF INCOME TAX, KOLKATA-IV, KOLKATA vs. M/S. ASSOCIATED PIGMENTS LIMITED

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ITA/93/2011HC CalcuttaWBCHCO000904201116 February 2022Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the application for condonation of delay filed by the Revenue. The court found absolutely no explanation for the inordinate delay of 2635 days and noted the non-compliance with a previous direction to pay costs of Rs. 10,000/-. Consequently, the court was not inclined to exercise its discretion to condone the delay. As a result, the appeal filed by the Revenue was rejected. The substantial questions of law, which the Revenue had proposed, were left open. The connected application for stay was also closed.

What were the facts?

The Commissioner of Income Tax, Kolkata-III (the Revenue) filed an appeal before the High Court at Calcutta against an order of the Income Tax Appellate Tribunal (ITAT). There was a significant delay of 2635 days in filing this appeal. The Revenue had also failed to comply with a previous court direction to pay costs of Rs. 10,000/-. The assessee, M/s. Neelkantha Steel Limited, was the respondent in this appeal.

What were the issues?

1. Whether the High Court should condone the inordinate delay of 2635 days in filing the appeal by the Revenue, considering the lack of explanation and non-compliance with cost orders? (Question of procedure/discretion) Assessee's Contention: The assessee did not file any specific arguments as the primary issue was the delay in filing the appeal. However, their presence indicated opposition to the appeal being heard on merits due to the delay. Revenue's Contention: The Revenue sought condonation of delay by filing an affidavit, but the court found the explanation to be inadequate.

AI-generated summary — verify with the full judgment below

OD-5 ITAT/93/2011 IA No.GA/1/2011 (Old No.GA/1049/2011) IA No.GA/2/2011 (Old No.GA/1050/2011) IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE COMMISSIONER OF INCOME TAX, KOLKATA-III, KOLKATA -Versus- M/S. NEELKANTHA STEEL LIMITED Appearance: Mr. Prithu Dudheria, Adv. ...for the appellant. Mr. J. P. Khaitan, Sr. Adv. Mr. Siddhartha Das, Adv. Ms. Swapna Das, Adv. ...for the respondent. BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 6th June, 2022. The Court : We have heard Mr. Prithu Dudheria, learned standing counsel appearing for the appellant/revenue and Mr. J. P. Khaitan, learned senior counsel assisted by Mr. Siddhartha Das and Ms. Swapna Das, learned Advocates for the respondent/assessee. There is a delay of 2635 days in filing the appeal. We have perused the affidavit filed in support of the condonation of delay petition and we find that there is absolutely no explanation

2 for the inordinate delay, therefore, we are not inclined to exercise any discretion in the matter. Further, we note that there was direction issued by this Court to the department to pay costs of Rs.10,000/- which has not been complied with. Accordingly, the application for condonation of delay (IA No.GA/1/2011) is dismissed. In the result, the appeal stands rejected and the substantial questions of law suggested by the revenue are left open. Consequently, the connected application for stay (IA No.GA/2/2011) also stands closed. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) As/S.Das

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