od 2 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/299/2024 IA NO: GA/1/2024, GA/2/2024 PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA VS AMRITRASHI INFRA PRIVATE LIMITED BEFORE : THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D- HON'BLE JUSTICE HIRANMAY BHATTACHARYYA DATE : January 8, 2025. Appearance : Mr. Vipul Kundulia, Sr. Adv. Mr. Amit Sharma, Adv. …for appellant. The Court :- We have heard Mr. Vipul Kundulia, learned senior counsel assisted by Mr. Amit Shar, learned advocate. There is a delay of 1433 days in filing the appeal. We have perused the averments set out in the affidavit filed in support of the petition and we find that the explanation offered is wholly unacceptable. The delay being inordinate and unacceptable, we are not persuaded to exercise any discretion in favour of the appellant. Accordingly, the application is dismissed. Consequently, the appeal stands rejected. (T.S. SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.) pkd/GH.