ORDER SHEET ITA 399 OF 2004 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE C.I.T. KOLKATA XIV Versus ASHIS CHAKRABORTY BEFORE: Hon'ble JUSTICE GIRISH CHANDRA GUPTA Hon'ble JUSTICE ARINDAM SINHA Date : 3RD FEBRUARY, 2015. For appellant : Mr.O.P.Dubey,Advocate For respondent/assessee: Mr.A.K.Dey,Advocate Court : Mr.Dubey, learned advocate for appellant very fairly submitted that tax involvement is only of sum of Rs.3,000/-. Therefore, as per circular of CBDT appeal should not have been preferred. On top of that, appeal is barred by 172 days for which application for condonation of delay has been taken out. Considering such facts and circumstances of case, there is no point in entertaining applications and appeal which are accordingly dismissed. (GIRISH CHANDRA GUPTA, J.) (ARINDAM SINHA, J.) ssaha AR(CR) C.I.T. Kolkata- XIV v. Ashis Chakraborty