ORISSA TRUST OF TECHNICAL EDUCATION AND TRAINING Vs. CHIEF COMMISSIONER OF INCOME TAX, ORISSA REGION, BHUBANESWAR

JUDGEMENT

(1.) Mr. Pradhan, learned advocate appears on behalf of applicant/appellant and submits, I.A. no.4 of 2020 is application for condonation of delay. He submits, delay in filing the appeal is of 22 days. It be condoned and the appeal be admitted.

(2.) Mr. Mohanty, learned advocate appears on behalf of respondent and relies on judgment of the Supreme Court in Union of India v. Varindera Const. Ltd., reported in (2020) 2 SCC 111, paragraph 3 (from print). He submits, impugned judgment is dtd. 18/10/2019. The appeal was presented on 18/2/2020. The delay, therefore, is more than 120 days.

(3.) Paragraph-4 in Varindera Const. Ltd. (supra) (from print) is reproduced below.