Calcutta High Court
Principal Commissioner Of Income Tax 1 … vs Tanuj Properties Private Limited on 18 June, 2025
Author: T.S Sivagnanam
Bench: T.S Sivagnanam
OD-9
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION [INCOME TAX]
ORIGINAL SIDE
ITAT/116/2025
IA NO: GA/1/2025, GA/2/2025
PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA
VS
TANUJ PROPERTIES PRIVATE LIMITED
BEFORE :
THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM
-A N D-
HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)
DATE : 18th June, 2025.
Appearance:-
Mr. Aryak Dutt, Adv.
Mr. Soumen Bhattacharjee, Adv.
Mr. Ankan Das, Adv.
Ms. Shradhya Ghosh, Adv.
... for the appellant.
Mr. Pratyush Jhunjhunwala, Adv.
Ms. Sretapa Sinha, Adv.
Ms. Sruti Datta, Adv.
Ms. Sakshi Singhi, Adv.
... for the respondent.
The Court : There is a delay of 285 days in preferring the appeal. The
respondent/assessee has raised objection with regard to the prayer for condonation
and seeks time to file affidavit-in-opposition.
Let such affidavit be filed within two weeks from date; reply, if any, be filed
within a week thereafter.
List the matter after three weeks.
The learned Advocate appearing for the respondent/assessee has placed
reliance on the decision in the case of PCIT-5, Kolkata vs. Aditya Saraf HUF, reported in
2023 (4) TMI 391 – Calcutta High Court and submitted that under similar
2
circumstances, this Court had directed the assessee to file the application under the
Vivad Se Vishwas Scheme.
The learned Advocate appearing for the appellant/Department as well as the
learned Advocate for the respondent/assessee shall ascertain as to whether any
appeal has been filed by the Department before the Hon’ble Supreme Court against
the judgment in the case of Aditya Saraf – HUF.
List the matter on 14th July, 2025.
Liberty is granted to the respondent/assessed to file appropriate application.
(T.S. SIVAGNANAM)
CHIEF JUSTICE
(CHAITALI CHATTERJEE (DAS), J.)
sm/mg