Commissioner Of Income Tax v. M/S.Neelachal Ispat Nigam Ltd.

IN THE HIGH COURT OF ORISSA AT CUTTACK

ITA No. 11 of 2018 Commissioner of Income Tax (TDS) ....

Appellant Mr. S.S. Mohapatra, Senior Standing Counsel -versusM/s. Neelachal Ispat Nigam Ltd.

....

Respondent None

CORAM:

THE CHIEF JUSTICE JUSTICE R.K. PATTANAIK

ORDER

16.03.2022 Order No.

03.

1. Steps regarding limitation have not been taken. It appears that there is a delay of 104 days in filing the present appeal.

2. The Court is not satisfied with the explanation offered by learned counsel for the Appellant for the delay in filing the appeal. The delay is accordingly not condoned.

3. The appeal is dismissed on the ground of limitation. (Dr. S. Muralidhar) Chief Justice (R.K. Pattanaik) Judge S.K. Jena/P.A.