Gopal Extrusions Pvt. Ltd v. The Income Tax Officer

- 1 - wp2758.24.odt IN THE HIGH COURT OF JUDICATURE OF BOMBAY BENCH AT AURANGABAD WRIT PETITION NO. 2758 OF 2024 Gopal Extrusions Pvt. Ltd. .. Petitioner versus The Income Tax Officer .. Respondent Mr. R. R. Chandak, Advocate for the Petitioner.Mrs. Kalpalata Patil Bharaswadkar, Advocate for the Respondent. CORAM : RAVINDRA V. GHUGE AND R. M. JOSHI, JJ. PER COURT : DATE : 3[rd] APRIL, 2024. 1.This is a motion for speaking to the minutes of the orderdated 13[th] March, 2024. 2.It is pointed out that in paragraph No. 5(b) of the order,the number of the Appeal is wrongly typed as 1663 instead of 1633. 3.The error be corrected. Corrected order be uploaded. ( R. M. JOSHI) JUDGE ( RAVINDRA V. GHUGE) JUDGE dyb - 2 - wp2758.24.odt The order dated 13[th] March, 2024 stands corrected and uploaded in view of the order dated3rd April, 2024 passed on the motion of Speaking to the Minutes of the Order. IN THE HIGH COURT OF JUDICATURE AT BOMBAYBENCH AT AURANGABAD WRIT PETITION NO.2758 OF 2024 GOPAL EXTRUSIONS PVT. LTD.VERSUSTHE INCOME TAX OFFICER … Shri Raviraj R. Chandak, Advocate for the Petitioner.Mrs. Kalpalata Patil Bharaswadkar, Advocate for the sole Respondent. ... CORAM : RAVINDRA V. GHUGE &R.M. JOSHI, JJ. DATE :- 13[th] March, 2024 Per Court :- 1.A peculiar issue is raised before this Court. 2.The Petitioner preferred an Income Tax Appeal No.9/2022 before this Court. By order dated 22.02.2022, the appeal was disposed off with the following directions:- “[I] The impugned order is quashed and set aside and thematter is relegated before the Tribunal on condition thatthe Appellant deposits Rs.25,000/- (Rs. Twenty FiveThousand only) with the Income Tax Officer, Ward-1(2),Jalgaon within a period of two (02) weeks from today.matter is relegated before the Tribunal on condition thatthe Appellant deposits Rs.25,000/- (Rs. Twenty FiveThousand only) with the Income Tax Officer, Ward-1(2),Jalgaon within a period of two (02) weeks from today. The parties shall appear before the Tribunal 16.03.2022. - 3 - wp2758.24.odt The Appellant shall produce the receipt of the deposit ofcosts of Rs.25,000/- (Rs. Twenty Five Thousand only) withthe Respondent / Sole before the Tribunal.costs of Rs.25,000/- (Rs. Twenty Five Thousand only) withthe Respondent / Sole before the Tribunal. The Tribunal shall, thereafter, decide the Appeal on it'sown merits.own merits. [V] As the date of appearance has been given by this Court, itis not necessary for the Tribunal to issue fresh notice to theparties.is not necessary for the Tribunal to issue fresh notice to theparties. 9. The Writ Petition accordingly stands disposed of.” 3.The undisputed aspect in this matter is that the Petitionerdeposited the said amount of Rs.25,000/- on 03.03.2022. However, inthe appeal that was remitted, the Income Tax Appellate Tribunal passedan order on 05.12.2022 and recorded in paragraphs 7 and 8 that, as theamount has been deposited under the head “Basic Tax”, there is non-compliance of the order of this Court and, therefore, the appeal of thePetitioner was dismissed. 4.The learned Advocate for the Respondent/ Departmentsubmits that now that amount has been deposited under the head “BasicTax”, the said amount can be utilized in favour of the Petitioner any timein future, as and when the occasion arises. The Department would makea note of the said deposit under the head of Basic Tax and the Petitionerwould be given advantage of the deposit of the said amount. The learned wp2758.24.odt Advocate further suggests that the amount of Rs.25,000/- be deposited in this Court and the same can be utilized for a public cause. The learnedadvocate for the IT department submits that the cost amount may beutilised as the Court may deem appropriate. 5.In view of the above, this Writ Petition is partly allowedwith the following directions:- 4.The learned Advocate for the Respondent/ Departmentsubmits that now that amount has been deposited under the head “BasicTax”, the said amount can be utilized in favour of the Petitioner any timein future, as and when the occasion arises. The Department would makea note of the said deposit under the head of Basic Tax and the Petitionerwould be given advantage of the deposit of the said amount. The learned wp2758.24.odt Advocate further suggests that the amount of Rs.25,000/- be deposited in this Court and the same can be utilized for a public cause. The learnedadvocate for the IT department submits that the cost amount may beutilised as the Court may deem appropriate. 5.In view of the above, this Writ Petition is partly allowedwith the following directions:- (a)The Petitioner shall deposit Rs.25,000/- (Rupees TwentyFive Thousand) in this Court within 07 days. The Registry shall transmitthe said amount to the Medical Officer, High Court Dispensary,Aurangabad. (b)The order dated 05.12.2022 passed by the Income TaxAppellate Tribunal shall stand set aside and Appeal No.ITANo.1633/PUN/2017/ Assessment Year 2008-09, shall stand remitted tothe Income Tax Appellate Tribunal “A” Bench at Pune. (c)The Petitioner shall appear before the said Tribunal on01.04.2024 and a notice of hearing need not be issued. Further hearingin the matter to take shape in accordance law. kps(R.M. JOSHI, J. ) ( RAVINDRA V. GHUGE, J. )