ORDER SHEET ITA NO.229 OF 2003 GA NO.3223 OF 2003 IN HIGH COURT AT CALCUTTA Special Jurisdiction(Income Tax) ORIGINAL SIDE C.I.T., KOLKATA- I Versus M/S. M.S.L. INDUSTRIES LTD. BEFORE: Hon'ble JUSTICE GIRISH CHANDRA GUPTA Hon'ble JUSTICE ARINDAM SINHA Date : 5th February, 2015. MRS.SMITA DAS DE,ADVOCATE FOR APPELLANT MR.SAIKAT GHOSAL,.ADVOCATE FOR RESPONDENT Court : appeal was disposed of by learned Tribunal by order dated 26th June, 2002 and copy of order, according to appellant, was received on 7th August, 2002. Time to prefer appeal expired on 4th December, 2002 but decision to prefer appeal was taken on 8th January, 2003, that is to say after 2 prescribed time for preferring appeal had expired. Even thereafter no urgency was shown. They took their own time and appeal was presented on 30th July, 2003. It is alleged that due to unavoidable circumstances appeal could not be presented in time. unavoidable circumstances have not even been hinted at in application under Section 5. Learned advocate appearing for assessee vehemently opposed prayer for condonation of delay. Considering that there is no ground made out for condonation, there is no reason why we should condone delay of 237 days. Therefore, prayer for condonation of delay is rejected. Consequently appeal is also dismissed. Vakalatnama and affidavit of competency filed in Court be kept on record. (GIRISH CHANDRA GUPTA, J.) (ARINDAM SINHA, J.) sb. C.I.T. - I, Kolkata v. M/s. M.S.L. Industries Ltd