2022 (1) TMI 1333 - HC - Income Tax

Condonation of delay - Delay of 1084 days in filing the appeals before High Court - HELD THAT - On perusal of the affidavits filed in support of the condone delay petition we find that sufficient causes have not been shown for not preferring the appeals within the period of limitation. Further we note that decision to file these appeals was taken much after the decision of this Court in PCIT-5 SWATI BAJAJ 2022 (6) TMI 670 - CALCUTTA HIGH COURT Thus we are not persuaded to exercise any discretion in favour of the appellant/revenue.

Summary

The High Court of Calcutta dismissed the revenue's appeals due to a delay of 1084 days in filing them. The court found no sufficient cause for the delay and noted that the decision to file the appeals was made after a previous court decision. As a result, the applications were dismissed, and the appeals were rejected.