Serial No. 01 Regular List HIGH COURT OF MEGHALAYA AT SHILLONG ITA No. 2 of 2025 Date Decision: 11.08.2026 Pr. Commissioner of Income Tax, Shillong, Aayakar Bhawan, M.G. Road, Shillong-793001 … Appellant(s) Versus M/s Efficient Hotels India (P) Ltd. 70, Hotel Polo Towers Arcade Polo Grounds, Shillong Meghalaya, Pin Code-793001. … Respondent(s) Coram: Hon’ble Mr. Justice H. S. Thangkhiew, Judge Hon’ble Mr. Justice B. Bhattacharjee, Judge Appearance: For the Appellant(s) : Dr. P. Agarwal, Adv. For the Respondent(s) : Ms. R. Dutta, Adv. i) Whether approved for reporting in Yes/No Law journals etc: ii) Whether approved for publication Yes/No 2026:MLHC:395-DB Per. H.S. Thangkhiew, Judge: JUDGMENT AND ORDER (ORAL) 1. Office note indicates that rejoinder affidavit, has not been filed. 2. Today, Dr. P. Agarwal, learned counsel for the appellant submits that the rejoinder affidavit has been filed, but due to some procedural lapses the same is not on record. 3. Mr. R. Dutta, learned counsel for the respondent submits that her copy has been received, since 15.07.2026. 4. This Court has also perused the Memo of Appeal, wherein there is a discernable delay of 331 days in preferring the Appeal under Section 260A of the Income Tax Act. There is no accompanying application for condonation or sufficient cause shown for the delay in the Memo of Appeal, itself. 5. Accordingly, the Appeal stands dismissed. (B. Bhattacharjee) (H.S. Thangkhiew) Judge Judge Meghalaya 11.08.2026 “V. Lyndem AR-PS” 2026:MLHC:395-DB Digitally signed by VALENTINO LYNDEM Date: 2026.08.11 17:49:35 IST