What did the High Court hold?

The High Court refused to grant an adjournment to the appellant's counsel, considering the age of the matter and the fact that it was restored after a significant delay. Consequently, the appeal was dismissed.

This is an old appeal from 2010 that was previously dismissed as withdrawn. It was later restored to the file by the High Court. The appellant's counsel sought an adjournment.

What were the issues?

The primary issue was the appellant's readiness to prosecute the appeal after it was restored. The court's decision was based on the principle of not granting adjournments for old matters.

Comnr.of I.Tax vs Management Committee | Orissa High Court 2024

Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK ITA No. 32 of 2010

Commissioner of Income Tax, Arunodaya Nagar, Cuttack ….. Appellant

Mr. Subash Chandra Mohanty, Senior Standing Counsel (IT)

Vs.

Management Committee (CFH Scheme), Paradeep Port, Paradeep ….. Respondent

Mr. Saswat Kumar Acharya, Advocate

CORAM:

DR. JUSTICE B.R. SARANGI

MR. JUSTICE G. SATAPATHY

ORDER 10.04.2024

Order No. 09.

This matter is taken up by hybrid mode. 2. Heard Mr. S.C. Mohanty, learned Senior Standing Counsel (IT) appearing for the appellant. 3. This is a matter of the year 2010. Earlier, this matter was listed on 02.01.2019. In view of circular no.3/2018 dated 11.07.2018 issued by the Central Board of Direct Taxes, pursuant to letter of request dated 26.09.2018 issued by the Commissioner of Income Tax (Admn. & TPS), Bhubaneswar, this appeal was dismissed as withdrawn. Thereafter, RVWPET No. 258 of 2019 was filed and on consideration of the said review petition, this appeal was restored to file on 03.03.2023. 4. Today, when this appeal is taken up, Mr. Mohanty, learned Senior Standing Counsel (IT) appearing for the appellant seeks some time to address the Court. Since it is an old matter of the year 2010, this Court is not inclined to grant adjournment. Furthermore, when this matter was restored by virtue of the review petition filed at the

Page 2 of 2 instance of the revenue, even though more than one year has passed in the meantime, if the learned counsel appearing for the revenue is not ready, on that ground also this Court is not inclined to grant adjournment. 5. The appeal thus stands dismissed for non-prosecution.

Subhasmita

(DR. B.R. SARANGI) JUDGE

(G. SATAPATHY)

JUDGE

Digitally Signed Signed by: SUBHASMITA DAS Designation: Sr. Stenographer Reason: Authentication Location: High Court of Orissa Date: 12-Apr-2024 19:55:13 Signature Not Verified

COMNR.OF I.TAX vs. MANAGEMENT COMMITTEE

What did the High Court hold?

What were the facts?

What were the issues?

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