2024 (10) TMI 209 - HC - Income Tax

ITA order suffers from delay and laches - order impugned has been passed in 2020 whereas the ITA has been filed in 2023 and as such there is delay of more than three years in filing the ITA - HELD THAT - This Court is not inclined to entertain this ITA at this belated stage as the ITA suffers from delay and laches in view of the judgment/order of this Court in the case of State of Odisha v. Surama Manjari Das 2021 (7) TMI 1461 - ORISSA HIGH COURT which has been confirmed by the Apex Court 2023 (4) TMI 1358 - SC ORDER .

Summary

The High Court dismissed the ITA due to a delay of more than three years in filing, citing a previous judgment in a similar case. The ITA suffers from delay and laches and is not entertained at this belated stage.