Ita/80/2012 Of Comnr.of Income Tax v. Sarmistha Rath
High Court
09 Jan 2019 In favour of: Assessee
Forum / Bench
High Court · cisnc
Parties
Ita/80/2012 Of Comnr.of Income Tax v. Sarmistha Rath
Date of order
09 Jan 2019
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ita/80/2012 Of Comnr.of Income Tax v. Sarmistha Rath, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.
Decision: In that view of the matter, the appeal stands dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
06. 09.01.2019
Heard Mr. T.K. Satapathy, learned Sr. Standing Counsel for the appellant-Commissioner of Income Tax.
In spite of several orders right from August, 2012, defects have not been removed. Even delay condonation application is also not filed. Although, the amount involved in this appeal is at higher side, the assessments are of the years 2003-04, 2004-05, 2005-06, 2006-07, and thus, it will not be appropriate to revive a dead horse after seven years. The Rule requires that after seven years, the assessee is not supposed to maintain the record.
In that view of the matter, the appeal stands dismissed. All connected Misc. Cases/I.A.s stands disposed of.
.…….......………………
( K.S. Jhaveri ) Chief Justice
SKJ
…………………..……… (K.R. Mohapatra) Judge
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