Cwp/558/2019 Of Pushpa Devi And Ors v. Pr. Commissioner Of Income Tax

IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLAON THE 21[st] DAY OF SEPTEMBMER, 2021 BEFORE HON'BLE MR. JUSTICE RAVI MALIMATH,ACTING CHIEF JUSTICE & HON'BLE MS. JUSTICE JYOTSNA REWAL DUA CIVIL WRIT PETITION No. 558 of 2019 Between: 1. PUSHPA DEVI,W/O LATE SH. CHANDRA DATT,R/O VILLAGE BAGETU,P.O. TUNDAL,TEHSIL KANDAGHAT,DISTRICT SOLAN, H.P. 2. GAYTRI,W/O SH. DHARMENDER,D/O LATE SH. CHANDRA DATT,R/O VILLAGE KALHOG,P.O. SADHUPUL,TEHSIL KANDAGHAT,DISTRICT SOLAN, H.P. 3. KAMLESH,S/O LATE SH. CHANDRA DATT,R/O VILLAGE BAGETU,P.O. TUNDAL,TEHSIL KANDAGHAT,DISTRICT SOLAN, H.P. 4. RITA,W/O SH. MADAN SHARMA,D/O LATE SH. CHANDRA DATT,R/O VILLAGE ALJOH,P.O. SADHUPUL,TEHSIL KANDAGHAT,DISTRICT SOLAN, H.P. 5. ANJU,W/O SH. KHEM RAJ,D/O LATE SH. CHANDRA DATT,R/O VILLAGE & P.O. MALOKHAR,TEHSIL & DISTRICT BILASPUR, H.P.(BY MR. DIGVIJAY SINGH, ADVOCATE)AND (BY MR. DIGVIJAY SINGH, ADVOCATE) ...PETITIONERS 1. PR. COMMISSIONER OF INCOME TAX-2TO CHANDIGARH (N),GOVERNMENT OF INDIA, CHANDIGARH. 2.INCOME TAX OFFICER,INCOME TAX DEPARTMENT,GOVERNMENT OF INDIA,AAYAKAR BHAWAN,NEW KATHER,CHAMBAGHAT,P.O. CHAMBAGHAT,TEHSIL & DISTRICT SOLAN,H.P. (BY MR. VINAY KUTHIALA, SENIORADVOCATE, WITH MR. DIWAN SINGHNEGI, ADVOCATE) ...RESPONDENTS This Civil Writ Petition coming on for orders this day,Hon'ble Mr. Justice Ravi Malimath, passed the following: O R D E R CMP No. 11217 of 2021 For the reasons assigned, the application is allowed. Theorder, dated 12[th] August, 2021, is re-called. The file is restored to theoriginal number. The application is disposed off. CWP No. 558 of 2019 2.After arguing for some time, the petitioner's counselsubmits that he may be granted the liberty to file an appealchallenging the impugned order, vide Annexure P-7, issued by theIncome Tax Officer, Solan. That the limitation to file the appeal isthirty days. Since he has spent the time prosecuting this petition,therefore, we grant liberty to the petitioner to file appeal to theCommissioner (Appeals), within a period of thirty days from today. Ifsuch an appeal is so filed, the same shall be considered on merits,without reference to delay in filing the said appeal. 3.The petition is disposed off accordingly. ( Ravi Malimath )Acting Chief Justice September 21, 2021 ( rajni ) ( Jyotsna Rewal Dua) Judge