M/S.Swasthya Bikash Samittee v. The Income Tax Officer

IN THE HIGH COURT OF ORISSA AT CUTTACK

ITA No.162 of 2018 M/s. Swasthya Bikash Samittee ....

Appellant Mr. B. Panda, Senior Advocate -versusThe Income Tax officer, (Exemptions), Berhampur and others ....

Respondents 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 Order No.

I. A. No.50 of 2018 and ITA No.162 of 2018 02.

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 3rd 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.50 of 2018 is accordingly dismissed. Consequently, ITA No.162 of 2018 is dismissed.

(Dr. S. Muralidhar) Chief Justice (R. K. Pattanaik) Judge M. Panda