Summary
- The Calcutta High Court has dismissed an appeal in Raj Kumar Gupta & Anr. Vs Union of India & Ors., upholding the ITAT Kolkata's rejection of a 2,628-day delayed appeal.
- The court found that the assessee company failed to provide a satisfactory explanation for the delay and did not file a condonation application.
- Despite claims of miscarriage of justice and lack of notice, the court noted multiple adjournment requests indicated awareness of proceedings.
- This ruling emphasizes the necessity of proving "sufficient cause" for delay in tax appeals, potentially impacting future cases with similar circumstances.
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