Paradeep Phosphates Ltd., Bhubaneswar v. Mr. Adhiraj Mohanty, Advocate

IN THE HIGH COURT OF ORISSA AT CUTTACK ITA No. 93 of 2017 Principal Commissioner of Income Tax-1, Bhubaneswar ….. Appellant Mr. Subash Chandra Mohanty, Senior Standing Counsel (IT) Paradeep Phosphates Ltd., Bhubaneswar Vs. ….. Respondent Mr. Adhiraj Mohanty, Advocate CORAM: DR. JUSTICE B.R. SARANGI MR. JUSTICE G. SATAPATHY ORDER 12.04.2024 Order No. 02. This matter is taken up by hybrid mode. 2. Heard Mr. S.C. Mohanty, learned Senior Standing Counsel (IT) appearing for the appellant and Mr. Adhiraj Mohanty, learned counsel for the Respondent. 3. As it appears, the present appeal has been filed against the order dated 04.08.2017 passed by the Income Tax Appellate Tribunal, Cuttack Bench, Cuttack in ITA Nos. 289/CTK/2014 and 264/CTK/2015 for the assessment year 2010-2011. 4. Mr. Subash Chandra Mohanty, learned Senior Standing Counsel (IT) appearing for the appellant though contended that this appeal has been filed against the order passed by the Tribunal on the question of law, but, on a query being made by this Court, he could not give any information as to what has happened during the period from 2017 to 2024, when this appeal, which was filed in the year 2017, is moved today and in the meantime more than seven years have passed. When the order impugned was passed by the Tribunal on 04.08.2017, the same must have reached finality and in case, at this stage, this Court interferes with the said order, it may dislocate the entire situation and unsettle the settled position. The record also reveals that from the date of filing of this appeal seven years have passed and during all these periods no endeavour has been made from the side of the revenue to pursue this matter and, when this Court asked, learned counsel appearing for the revenue could not be able to state the position of the case at this point of time. 5. For all the above reasons, this Court is not inclined to entertain this appeal. Accordingly, this appeal is disposed of keeping the questions of law raised herein open to be considered at the appropriate stage. (DR. B.R. SARANGI) JUDGE Subhasmita (G. SATAPATHY) JUDGE Signature Not Verified Digitally SignedSigned by: SUBHASMITA DASDesignation: Sr. StenographerReason: AuthenticationLocation: High Court of OrissaDate: 15-Apr-2024 18:30:00