Mr. B. Panda, Senior Advocate v. The Income Tax Officer, (Exemptions), Berhampur And Others
High Court
29 Mar 2022 In favour of: Revenue
Forum / Bench
High Court · cisnc
Parties
Mr. B. Panda, Senior Advocate v. The Income Tax Officer, (Exemptions), Berhampur And Others
Date of order
29 Mar 2022
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Mr. B. Panda, Senior Advocate v. The Income Tax Officer, (Exemptions), Berhampur And Others, the High Court (2022) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Order No.
02.
ITA No.161 of 2018
….M/s. Swasthya Bikash Samittee Appellant
Mr. B. Panda, Senior Advocate
-versus-
….Respondents
The Income Tax officer, (Exemptions), Berhampur and others
Mr. Radheshyam Chimanka, Senior Standing counsel along with Mr. A. Kedia, Junior Standing Counsel for Revenue Department
CORAM:
THE CHIEF JUSTICE
JUSTICE R. K. PATTANAIK
ORDER
29.03.2022
I. A. No.48 of 2018 and ITA No.161 of 2018
1. There is a delay of 379 days in filing this appeal. The explanation offered in para 2 of the above interlocutory application is that the officials of the Institution got engaged before the Medical Council of India for renewal of permission for admission of the 3[rd] Batch of MBBS students for the Academic year 2018-19.
2. This by no means would have prevented the Appellant from preparing and filing the present appeal within time. The explanation offered is not convincing at all. Consequently, the Court is not inclined to condone the delay in filing the appeal. I.A. No.48 of 2018 is accordingly dismissed. Consequently, ITA No.161 of 2018 is dismissed.
(Dr. S. Muralidhar)
Chief Justice
(R. K. Pattanaik)
Judge
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