Jankalyan Vinimay Private Limited v. Deputy Commissioner Of Income Tax, Circle-1(1),Kolkata & Ors

27.7.2021 ks WPA 11272 of 2021 sl. 17 Jankalyan Vinimay Private Limited Vs Deputy Commissioner of Income Tax, Circle-1(1),Kolkata & Ors. Ms. Manju Agarwal,Ms. B. Manot, … For the Petitioner. Mr. Dhiraj Kumar Trivedi, Mr. Manabendranath Bandopahdyay … For the Respondents. In this writ petition, the petitioner has made severalprayers and challenging the impugned AssessmentOrders in question and demand notices and alsoraising grievance against sitting over its applicationfiled before the respondent/Assessing Officer underSection 220(6) of the of the Income Tax Act, 1961.Now, the petitioner submits that the petitioner doesnot want to press the legality of Assessment Orders inthis writ petition since those are the subject matter ofappeal before the Appellate Authority. The petitioner’sprayer is now confined to the relief of directing theAssessing Officer to dispose of the petitioner’sapplication under Section 226 of the Act relating to therelevant Assessment Year. I am not inclined to entertain this writ petition forthe relief of direction upon the Assessing Officer toconsider the petitioner’s application under Section220(6) of the Act, which was filed in September, 2018 and the petitioner has filed this writ petition in July,2021 without explaining the delay in approaching thisCourt, if at all the petitioner was so seriouslyprejudiced by the demand notices raised in 2018.Instead of approaching this Writ Court, the petitionershould have taken steps for expediting the pendingappeal in question arising out of the impugnedAssessment Order and the demand. Accordingly, finding no merit in the writ petition,this writ petition being WPA 11272 of 2021 isdismissed. However, dismissal of this writ petition willnot prevent the petitioner from taking suitable stepsfor expeditious disposal of the appeal before theAppellate Authority. ( Md. Nizamuddin, J. )