2022 (1) TMI 1333

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..... n 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. - ITAT/267/2022 IA NO: GA/1/2022, GA/2/2022 ITAT/268/2022 IA NO: GA/1/20 .....

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..... een 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 SCC ONLINE CAL 1572. Thus we are not persuaded to exercise any discretion in favour of the appellant/revenue. Consequently, the applications are dismissed and the appeals stand rejected. - .....

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