Principal Commissioner Of vs M/S. Orissa Hydro Power
2023 Latest Caselaw 2096 Ori

            IN THE HIGH COURT OF ORISSA AT CUTTACK
                               ITA No. 13 of 2023
Principal Commissioner of             .....                               Appellant
Income Tax-1
                                                               Mr. T.K. Satapathy,
                                                              Sr. Standing Counsel
                                      Vs.
M/s. Orissa Hydro Power               .....                             Respondent
Corporation Ltd., Bhubaneswar

            CORAM:
                       JUSTICE S.TALAPATRA
                      JUSTICE SAVITRI RATHO
                                            ORDER

13.03.2023 Order No.

01. I.A. No. 37 of 2023

1. This matter is taken up through hybrid mode.

2. Heard Mr. T.K. Satapathy, learned Senior Standing Counsel

appearing for the Appellant.

3. This application has been filed for dispensing with filing of

the order of assessment dated 30.12.2008 and order passed by CIT

dated 03.02.2015 under Annexures- 2 and 3 respectively.

4. Mr. Satapathy, learned Senior Standing Counsel has

submitted that he has filed authenticated copy of the order along

with the appeal.

5. We do not find any difficulty in dispensing with filing of the

certified copy of those orders at Annexures- 2 and 3. Accordingly,

the filing of certified copies in respect of those orders at Annexures-

2 and 3 is dispensed with.

6. Accordingly, this I.A. stands allowed.

(S.Talapatra) Judge

(Savitri Ratho) Judge

I.A. No. 38 of 2023

02. 1. Heard Mr. T.K. Satapathy, learned Senior Standing Counsel

appearing for the Appellant.

2. This is an application under Section 5 of the Limitation Act

for condoning the delay of 90 days, as per the Stamp Reporter's

report in filing the income tax appeal under Section 260-A of the

Income Tax Act against the order of the learned ITAT, Cuttack

Bench, Cuttack being Appeal ITA No. 225/CTK/2015 and ITA No.

226/CTK/2015 dated 22.06.2022 for the Assessment Year 2006-07.

3. Issue notice as to why the aforementioned delay shall not be

condoned or any other order or orders shall not be passed as deemed

fit and proper in the circumstances of the case.

4. Notice is made returnable on 20.04.2023.

5. Steps for service of notice on the Respondent shall be taken

by 16.03.2023 by Registered Post with A.D.

6. Mr. Satapathy, learned Senior Standing Counsel has submitted

that the appeal on the same common judgment has been decided by

this Court by order dated 06.03.2023 delivered in ITA Nos. 30, 32

and 35 of 2023. The copy of the said order is taken on record.

(S.Talapatra) Judge

(Savitri Ratho) Judge Sukanta