9911796707
TMI Blog2023 (11) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... essee is delayed by 1253 days. The assessee has filed condonation application as follows: "1. That being aggrieved with the aforesaid order u/s 12AA(l)(b)(ii) of the Income Tax Act, 1961 (Act) the Appellant has filed an appeal before this Hon'ble Bench on 10/05/2023 and adopts the facts and grounds stated therein as a part of this petition. 2. That the Appellant formerly known as S.C.B Medical College & Hospital Society is a registered society and a benevolent organization of Health Department, Government of Odisha. The sole purpose of it's creation is to provide better Medical services/facilities to the people of the State, and it is also wholly controlled by the government of Odisha. The appellant society is managed by it' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh havoc of COVID-19 pandemic, and all the Medical Staffs including the appellant society were working and serving as COVID- 19 warier, some of them also lost their life on duty. Then they were very much involved in mega vaccination programs in the country including the State. Further after such disaster situation the Govt, of Odisha for better medical facilities decided to transform the S.C.B Medical College and Hospital to A.I.M.S+ status for which there are massive demolition of old buildings, construction of new buildings, so all so huge renovation works have been under taken by the Health & F.W Department, Govt, of Odisha since last part of 2021 presently is on the full swing. The office of the superintendent is also completely renovat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may deem fit and proper." 4. The condonation application is signed by the Advocate for the Appellant. A petition for condonation of delay is to be filed by the applicant. In the present case, the applicant is the assessee. The applicant is not the Advocate. A perusal of the Vakalatnama in the present appeal also reads as follows: "VAKALATNAMA BEFORE THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK-BENCH, CUTTACK, ODISHA ITANo: /CTK/2023 Between SWASTYA BIKASH SAMITI, Cuttack : APPELLANT VS. The Commissioner of Income Tax (Exemption), RESPONDENT Hyderabad Know all men by these presents that by this Vakalatnama I Prof (Dr). Sudhanshu Sekhar Mishra Superintendent, S.C.B.Medical College Hospital, Cuttack Plaintiff / Petitioner / De ..... X X X X Extracts X X X X X X X X Extracts X X X X
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