Commissioner of Income Tax, Kolxviii, Kol. Vs. Haradhan Chandra Ghosh - Court Judgment

SooperKanoon Citationsooperkanoon.com/1059037
CourtKolkata High Court
Decided OnFeb-21-2013
JudgeGIRISH CHANDRA GUPTA
AppellantCommissioner of Income Tax, Kolxviii, Kol.
RespondentHaradhan Chandra Ghosh
Excerpt:
order sheet in the high court at calcutta special jurisdiction [income tax].original side ga no.313 of 2013 ga no.315 of 2013 itat no.28 of 2013 commissioner of income tax, kol-xviii, kol. versus haradhan chandra ghosh before: the hon'ble justice girish chandra gupta the hon'ble justice tarun kumar das date :21. t february, 2013. for appellant : mrs.s.das de, advocate for respondent : mr.a.roy with mr.a.gupta, advocates the court : this is an application for condonation of delay of 2449 days. the explanation is that copy of the order, sought to be challenged, was received on 12.1.2006. on 27.3.2006 the learned counsel was engaged for the purpose of drafting memorandum of appeal and stay petition. the learned counsel returned the brief on 10.3.2011 without drafting the memorandum of appeal or the stay petition. there is nothing to show that the learned counsel was in fact briefed on 27.3.2006 or that he returned the papers without making any draft on 10.3.2011. if the case of the appellant is to be believed that the learned counsel kept the matter pending for five years.question naturally would arise as to what was the department doing. there is no answer to that question. even after 10.3.20011, the department took almost two years to present the appeal and the application. this goes to show that the officers who were in charge of the matter deliberately delayed the matter. there is no explanation for the delay caused by them. in such a case there is no question of condoning the delay. reference may also be made to the judgment of the apex court in the case of office of the chief post master general & ors.versus living media india lrd. & anr., reported in air 201.sc 1506. the prayer for condonation of delay is accordingly rejected. consequently, the appeal also stands dismissed. the learned registrar, original side of this court is directed to send a copy of this order to the central board of direct taxes, ministry of finance, north block, new delhi. (girish chandra gupta, j.) (tarun kumar das, j.) sm ar[cr].
Judgment:

ORDER

SHEET IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax].ORIGINAL SIDE GA No.313 of 2013 GA No.315 of 2013 ITAT No.28 of 2013 COMMISSIONER OF INCOME TAX, KOL-XVIII, KOL.

Versus HARADHAN CHANDRA GHOSH BEFORE: The Hon'ble JUSTICE GIRISH CHANDRA GUPTA The Hon'ble JUSTICE TARUN KUMAR DAS Date :

21. t February, 2013.

For Appellant : Mrs.S.Das De, Advocate For Respondent : Mr.A.Roy with Mr.A.Gupta, Advocates The Court : This is an application for condonation of delay of 2449 days.

The explanation is that copy of the order, sought to be challenged, was received on 12.1.2006.

On 27.3.2006 the learned Counsel was engaged for the purpose of drafting Memorandum of Appeal and Stay Petition.

The learned Counsel returned the brief on 10.3.2011 without drafting the Memorandum of Appeal or the Stay Petition.

There is nothing to show that the learned Counsel was in fact briefed on 27.3.2006 or that he returned the papers without making any draft on 10.3.2011.

If the case of the appellant is to be believed that the learned Counsel kept the matter pending for five yeaRs.question naturally would arise as to what was the department doing.

There is no answer to that question.

Even after 10.3.20011, the department took almost two years to present the appeal and the application.

This goes to show that the officers who were in charge of the matter deliberately delayed the matter.

There is no explanation for the delay caused by them.

In such a case there is no question of condoning the delay.

Reference may also be made to the judgment of the Apex Court in the case of Office of the Chief Post Master General & ORS.versus Living Media India Lrd.

& Anr., reported in AIR 201.SC 1506.

The prayer for condonation of delay is accordingly rejected.

Consequently, the appeal also stands dismissed.

The learned Registrar, Original Side of this Court is directed to send a copy of this order to the Central Board of Direct Taxes, Ministry of Finance, North Block, New Delhi.

(GIRISH CHANDRA GUPTA, J.) (TARUN KUMAR DAS, J.) sm AR[CR].