REGIONAL INSTITUTE OF EDUCATION, BBSR V. CHIEF COMMNR. OF INCOME TAX

WP(C)/8345/2021

AI Insights

The case involves the Regional Institute of Education (Petitioner) challenging the decision of the Income Tax Appellate Tribunal (ITAT), which denied their request to condone a significant delay of 2554 days in filing an appeal against a previous order concerning the Assessment Year 2009-10. The original dispute pertained to the treatment of employees at the NCERT par with Central Government employees, a matter that was only resolved in 2017. The High Court, however, found the explanation provided for the delay unconvincing, noting that the petitioner should have pursued their grievances in a timely manner regardless of the pending decision in a different jurisdiction.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 674042 (HC-ORISSA)
• Appeal Type: Others
• Pronouncement Date: 31-05-2021
• Assessment Year: misc
• Other Referred Cases: State of Gujarat v. Tushar Jagdish Chandra Vyas & Anr., The Commissioner of Public Instruction & Ors. v. Shamshuddin, State of Uttar Pradesh & Ors v. Sabha Narain & Ors., Union of India v. Central Tibetan Schools Admin & Ors, The State of Odisha & Ors v. Sunanda Mahakuda
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: S S MOHAPATRA
• Assessee Lawyers: S P SARANGI
• Keywords: Assessment Year 2009-10; Commissioner of Income Tax; Condonation of delay; Income tax appellate tribunal
• Section: ITA No.418/CTK/2018

Judgement Text

" Page 1 of 3 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.8345 of 2021 Regional Institute of Education (National Council of Educational Research and Training) …. Petitioner Mr. S.P. Sarangi, Advocate -versus- Chief Commissioner of Income Tax and others …. Opposite Parties Mr. S.S. Mohapatra, Standing Counsel CORAM: THE CHIEF JUSTICE JUSTICE SAVITRI RATHO Order No. ORDER 31.05.2021 02. 1. This matter is taken up by video conferencing mode, in the Vacation Court. 2. The impugned order dated 21st January 2020 passed by the Income Tax Appellate Tribunal (ITAT), Cuttack Bench, Cuttack in ITA No.418/CTK/2018, has rejected the Petitioner's prayer for condonation of delay of 2554 days in filing the appeal against the order dated 4th October 2011 of the Commissioner of Income Tax (CIT) (Appeals)-I, Bhubaneswar for the Assessment Year 2009-10. 3. The impugned order itself discusses in detail the lack of sufficient justification shown by the present Petitioner for the inordinate delay in filing the appeal. // 2 // Page 2 of 3 4. Learned counsel for the Petitioner is unable to offer any better explanation for the delay except to say that since the question whether the employees in the NCERT were to be treated at par with the Central Government employees was pending consideration and was decided by the CIT (Appeals), Mysore only on 31st August 2017, the Petitioner could not have preferred an appeal earlier. 5. The above explanation does not appear to be convincing to this Court at all. As long as the Petitioner did have a grievance on merits against the impugned order of the CIT (Appeals), it ought to have preferred an appeal before the ITAT in reasonable time without having to await the decision of the CIT (A), Mysore. In any event, the extraordinary delay of 2554 days cannot be condoned on such a weak explanation given by the Petitioner. 6. In a series of orders the Supreme Court has deprecated the practice adopted by the Departments of Government in approaching the Court belatedly for redressal of grievances either by way of appeal or petitions. A sampling of such orders is as under: (i) Order dated 13th January 2021 in SLP No.17559 of 2020 (State of Gujarat v. Tushar Jagdish Chandra Vyas & Anr.) (ii) Order dated 22nd January 2021 in SLP No.11989 of 2020 (The Commissioner of Public Instruction & Ors. v. Shamshuddin) // 3 // Page 3 of 3 (iii) Order dated 22nd January 2021 in SLP No.25743 of 2020 (State of Uttar Pradesh & Ors v. Sabha Narain & Ors.) (iv) Order dated 4th February 2021 in SLP No.19846 of 2020 (Union of India v. Central Tibetan Schools Admin & Ors) (v) Order dated 11th January 2021 in SLP No.22605 of 2020 (The State of Odisha & Ors v. Sunanda Mahakuda) 7. The Court is unable to find any error committed by the ITAT in declining to condone the delay of 2554 days in the Petitioner filing an appeal before it against the order of the CIT (A). 8. The writ petition is accordingly dismissed. 9. As the restrictions due to resurgence of COVID-19 situation are continuing, learned counsel for the parties may utilize a printout of the order available in the High Court’s website, at par with certified copy, subject to attestation by the concerned advocate, in the manner prescribed vide Court’s Notice No.4587, dated 25th March, 2020 as modified by Court’s Notice No.4798, dated 15th April, 2021. (Dr. S. Muralidhar) Chief Justice ( Savitri Ratho ) Judge S.K. Guin "