The veteran communist and eminent lawyer died late last night, CPI(M) party officials said.
He was 98 and is survived by four daughters and a son.
Left Front chairman and CPI(M) politburo member Biman Bose condoled the passing away of the veteran communist leader.
Born in Dhaka, Gupta was educated at the Calcutta Blind School and went on to study Economics from Presidency College and law from the University of Calcutta.
In 1953, the CPI(M) leader became India's first visually-challenged parliamentarian when he won from the Kolkata southeast constituency.
Later on in 1986, he became the first blind Advocate General of West Bengal.
Gupta was also the founder-president of the National Federation of the Blind and the first president of the Indian chapter of Disabled Peoples' International.