Wp(C)/675/2005 Of Satya Sai Edn.trust v. A.c. Of Income Tax

12. 20.03.2019 Heard learned counsel for the parties. 2. By way of this writ petition, the petitioner has challenged the order dated 30.07.2004, passed by the Commissioner of Income Tax (Appeals)-I, Bhubaneswar, in I.T. Appeals No.0151/02-03 & 0156/02-03, under Annexure-8. 3. During course of hearing, learned counsel for the petitioner submits that due to subsequent development in the case, the petitioner may be permitted to file second appeal before learned Tribunal against the orders under Annexures-8 and 12 and approach the leaned 1[st] Appellate Authority against the order under Annexure-13 along with an application for condonation of delay. 4. In view of such submission made, permission is granted to the petitioner to avail the alternative remedy of appeal within 30 days from today. If the petitioner approaches the appellate authority by filing an appeal along with an application for condonation of delay, the appellate authority shall take into consideration all the contentions raised by the petitioner. It is made clear that the appellate authority, while considering the application for condonation of delay in filing the appeal, shall take into consideration the period lapsed by the petitioner in this Court by filing this writ petition i.e. from 14.01.2005 till date. Interim order dated 15.3.2005 passed by this Court shall continue for a period of one month hence. It will open for the petitioner to rely upon the subsequent decision of learned Tribunal. mp . 5. With the aforesaid observation and direction, the writ petition stands disposed of. Misc. Cases/I.As. if any connected to this writ petition are also disposed of accordingly. 6. Office is directed to return the original copy of the orders annexed to this writ petition along with demand notices by keeping attested photo copies thereof. Urgent certified copy of this order be granted as per rules. .…….......……………… ( K.S. Jhaveri ) Chief Justice …………………..……… (K.R.Mohapatra) Judge