CIT v. Tamilnadu Sagar Damoh Toll Roads Ltd, Mumbai. Road Development Company Ltd.

Principal Commissioner of Income Tax 1, Kolkata vs. Naba Diganta Water Management Limited

Accordingly, the application is dismissed and consequently the appeal

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 13Th December, 2023 Appearance : Mr. Tilak Mitra, Adv. …For Appellant Mr. Pratyush Jhunjhunwala, Adv. Mr. Mrigank Kejriwal, Adv. …For Respondent The Court : - Heard Learned Counsel On Either Side. There Is A Delay Of 1368 Days In Filing The Appeal. The Order Impugned Which Was Passed In The Present Appeal Dated 9Th August, 2019 & The Certified Copy Of The Order Was Received By The Income Tax Department On 2.9.2019 & The Appeal Has Been Filed Before This Court On 29.9.2023 & There Is A Delay Of 1368 Days. As Rightly Submitted By The Learned Advocate Appearing For The Respondent Assessee The Condone Delay Application Does Not Give Any Satisfactory Explanation For The Inordinate Delay. The Appellant Department Cannot Take Advantage Of The Order Passed By The Hon’Ble Supreme Court Extending The Period Of Limitation On Account Of Covid 19 Pandemic Since The Period Of

…between the respondent/assessee and a State Government undertaking. The learned Advocate appearing for the respondent/assessee has placed reliance on the decision in the case of Commissioner of Income Tax Vs. Tamil Nadu Road Development Company Limited , 2021 436 ITR 323 (Mad). We note that the factual position in the case on hand is much better than the factual position which was taken note of in the decision referred to above. Thus we are of the view that the inordinate delay in filing the appeal cannot be condoned. Accordingly, the application is dismissed and consequently the appeal stands rejected and the su…