Ita/51/2017 Of Baladeb Mohapatra v. Registrar,Income Tax Appellate Tribunal

04. 06.02.2019 Heard Mr. S. Mishra, learned counsel for the appellant and learned Standing Counsel for the Income Tax Department. 2. By way of this Income Tax Appeal, the appellant has challenged the order dated 31.08.2017 passed by the learned Income Tax Appellate Tribunal, Cuttack Bench, Cuttack in I.T.A. No.344/CTK/2016 for the assessment year 2011-12. 3. The argument canvassed by learned counsel for the assessee-appellant do not find favour with the judgment of the learned Tribunal. However, learned counsel for the appellant says that they had argued the said points before the learned Tribunal. If it is so, the proper remedy for the appellant is to file a review petition before the learned Tribunal. 4. If such a review petition is filed within a month from today along with a certified copy of this order, learned Tribunal shall deal with the contentions raised by the appellant and dispose of such review petition in accordance with law as expeditiously as possible, preferably within a period of four months from the date of filing of such review petition. 5. It is made clear that we have not expressed any opinion on the merits of the case. However, the period from 13.10.2017 till today taken by the appellant, in pursuing this appeal, will be taken into consideration for condonation of delay while considering the review by the Tribunal. 6. Original copy of the impugned order may be returned to the appellant substituting attested photocopies thereof. SKJ 7. With the above observation/direction, the appeal stands disposed of. All connected Misc. Cases/I.As are disposed of accordingly. Urgent certified copy of this order be granted on proper application. .…….......……………… ( K.S. Jhaveri ) Chief Justice …………………..……… (K.R. Mohapatra) Judge