od 8 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/277/2024 IA NO: GA/1/2024, GA/2/2024 PRINCIPAL COMMISSIONER OF INCOME TAX 18 VS M/S MANJU AGARWAL BEFORE : THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D- HON'BLE JUSTICE HIRANMAY BHATTACHARYYA DATE : January 03, 2025. Appearance : Mr. Soumen Bhattacharya, Adv. …for appellant The Court :- We have heard Mr. Soumen Bhattacharjee, learned Counsel on behalf of the appellant. Though the respondent has been served, none appears for the respondent. There is a delay of 1823 days in filing the appeal. The delay is inordinate and unexplained. Therefore, we are not persuaded to exercise any discretion in favour of the appellant/department. Accordingly, the application is dismissed. Consequently, the appeal stands rejected. (T.S. SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.) pkd/GH.