C.I.T. - I, Central v. Mega Resources Ltd
[Citation -2015-LL-0227-34]

Citation 2015-LL-0227-34
Appellant Name C.I.T. - I, Central
Respondent Name Mega Resources Ltd.
Relevant Act Income-tax
Date of Order 27/02/2015
Judgment View Judgment
Keyword Tags condonation of delay • prescribed period

ORDER SHEET G.A.No.2529 of 2004 ITA 472 OF 2004 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE C.I.T. - I , CENTRAL Versus MEGA RESOURCES LTD. BEFORE: Hon'ble JUSTICE GIRISH CHANDRA GUPTA Hon'ble JUSTICE ARINDAM SINHA Date : 27th February, 2015. For appellant/revenue : MRS.SMITA DAS DE,ADVOCATE Court : appeal was presented on 8th July, 2004 after expiry of 86 days from prescribed period of limitation. Thereafter, no step was taken either to have delay condoned or to have appeal admitted. matter was listed under heading For Dismissal on three occasions. On third occasion, learned advocate for appellant prayed for leave to serve which was granted on terms as would appear from our order dated 15th January, 2015. On 6th February, 2015 we were told that service could not be made because registered envelope came back with endorsement left . Therefore, further time was needed to find out address. Accordingly, further adjournment was allowed. Today, we are told that order dated 6th February, 2015 has been communicated to revenue department but they have not reverted to learned advocate. 2 In that view of matter, we are of opinion that revenue is not interested to pursue appeal and accordingly, appeal and application for condonation of delay are dismissed. (GIRISH CHANDRA GUPTA, J.) (ARINDAM SINHA, J.) ssaha AR(CR) C.I.T. - I, Central v. Mega Resources Ltd
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