PCIT Vs Jay Kishore Choubey (Orissa High Court)
Orissa High Court has allowed an application for the condonation of a 15-day delay filed by the Principal Commissioner of Income Tax, Asansol, in the case of PCIT vs Jay Kishore Choubey. The appeal challenges an order issued by the Income Tax Appellate Tribunal (ITAT) on October 19, 2023.
The department’s senior standing counsel explained that the delay was caused by an “inadvertent mistake in calculation of period of limitation,” which resulted in the appeal being filed on April 2, 2024, instead of the due date of March 19, 2024. The counsel for the respondent, Jay Kishore Choubey, opposed the application, arguing there was no substantial question of law and the explanation provided was not plausible.
However, after reviewing the records and arguments, the court found the department’s explanation to be “plausible and sufficient.” The court exercised its discretion under Section 260A of the Income Tax Act, 1961, to condone the delay. The interlocutory application was disposed of, and the main appeal has been listed for fresh admission on August 12, 2025.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
This matter is taken up through Hybrid mode.
2. This is an application for condonation of delay of 15 days in preferring the instant Income Tax Appeal against the impugned order dated 19.10.2023 passed by the learned Income Tax Appellate Tribunal, Cuttack Bench, Cuttack in ITA No.01/CTK/2023.
