In Ita/11/2018 Of Commissioner Of Income Tax v. M/S.neelachal Ispat Nigam Ltd, the High Court (2022) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is dismissed on the ground of limitation.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF ORISSA AT CUTTACK
ITA No. 11 of 2018
….Commissioner of Income Tax (TDS) AppellantMr. S.S. Mohapatra, Senior Standing Counsel -versus- ….M/s. Neelachal Ispat Nigam Ltd. RespondentNone
CORAM: THE CHIEF JUSTICE JUSTICE R.K. PATTANAIK
ORDEROrder No. 16.03.2022 1. Steps regarding limitation have not been taken. It appears that there is a delay of 104 days in filing the present appeal.
03.
2. The Court is not satisfied with the explanation offered by learned counsel for the Appellant for the delay in filing the appeal. The delay is accordingly not condoned.
3. The appeal is dismissed on the ground of limitation.
(Dr. S. Muralidhar) Chief Justice
(R.K. Pattanaik) Judge S.K. Jena/P.A.
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