Ita/82/2012 Of Comnr.of Income Tax v. Sarmistha Rath

04. 20.11.2019 MP ITA No.82 of 2012 & I.A. No.133 of 2019 Heard learned Sr. Standing Counsel for the Income Tax Department-appellant. The above I.A. has been filed for condonation of delay of 4 days in filing the appeal. The order of the learned Tribunal challenged in the appeal was passed on 25.04.2012. It appears that the said application for condonation of delay has been moved on 18.11.2019 i.e. seven years after the filing of the appeal on 27.08.2012 and only moved after the order passed by this Court on 04.11.2019. In our considered opinion, it will not be appropriate to issue notice on the question of limitation after seven years. Hence, the I.A. stands dismissed. Accordingly, the ITA is dismissed on the ground of limitation. It is made clear that we have not expressed any opinion on the merits of the case and even this order shall not be treated as precedent for the Tribunal as having confirmed the impugned order by this Court. .…….......……………… ( K.S. Jhaveri ) Chief Justice …………………..……… (K.R.Mohapatra) Judge