Ita/1/2021 Of Laxman Barik v. Commissioner Of Income Tax,Sambalpur

Order No. 03. IN THE HIGH COURT OF ORISSA AT CUTTACK ITA No.01 of 2021 …. Appellant Laxman Barik Mr. B. Panda, Advocate -versus- ….Respondents The Commissioner of Income Tax, Sambalpur and others Mr. Sidharth Sankar Mohapatra, Senior Standing Counsel CORAM: THE CHIEF JUSTICE JUSTICE M.S. RAMAN ORDER 31.01.2023 1. Mr. Sidharth Sankar Mohapatra, learned Senior Standing Counsel for the Revenue Department enters appearance for the Respondents and files appearance memo in Court today, which is taken on record. 2. The Income Tax Appellate Tribunal, Cuttack Bench, Cuttack (Tribunal) has by the impugned order dated 24[th] February, 2020 dismissed the appeals filed by the Assessee-Appellant on the ground of delay. 3. Admittedly, the delay was to the extent of 255 days. The Tribunal has found the reasons afforded by the Appellant to be inadequate and unconvincing and has accordingly declined to condone the delay. 4. Learned counsel for the Appellant drew attention of the Court to the application filed by the Appellant in the Tribunal seeking to explain the delay. A perusal of the said application shows that the reasons for the delay are neither convincing nor satisfactory. The mere fact that the Appellant came to know of the impugned order of M. Panda the CIT only at the time of it being given effect to by the Assessing Officer and not earlier is not at all convincing. The Appellant was expected to follow up with his lawyer on the outcome of the proceedings before the CIT. 5. Consequently, the Court is unable to find any reason to interfere with the impugned order of the Tribunal. No substantial question of law arises for consideration. The appeal is dismissed. (Dr. S. Muralidhar) Chief Justice (M.S. Raman) Judge