Metroark Pvt. Ltd. & Anr v. The Income Tax Officer, Ward

16.03.2023PBSl. No.40. WPA 4471 of 2023 Metroark Pvt. Ltd. & Anr. VsThe Income Tax Officer, WardNo.10(2), Kolkata & Ors. Mr. R. N. Dutta,Ms. Aratrika Roy. … For the Petitioner.Ms. Smita Das De.………for the respondents. Heard learned advocates appearing for theparties. Petitioner has filed this writ petition for relief ofdirection upon the Chairman, Central Board of Taxes/respondent no.3 to consider and dispose of itsapplication for condonation of delay under Section119(2)(b) of the Income Tax Act, 1961, in filing Form-10-IC read with Section 115BAA, of the Act relating toassessment year 2021-2022, which has been filed on6[th] December, 2022 being Annexure P-6 to the writpetition and also prays for stay of demand for theaforesaid relevant assessment year till the disposal ofsuch application by the Board. It appears from recordthat petitioner has made an application for stay ofdemand before the assessing officer concerned on 6[th] December, 2022 being Annexure P-7 to the writpetition. Considering the facts and circumstances of thiscase and submission of the parties, this writ petitionbeing WPA 4471 of 2023 is disposed of by directing theChairman, CBDT, to consider and dispose of theaforesaid application of the petitioner dated 6[th]December, 2022, in accordance with law and bypassing a reasoned and speaking order after giving anopportunity of hearing to the petitioner or itsauthorised representatives, within a period of sixweeks from the date of communication of this order. The assessing officer concerned/respondentno.1 is directed to consider and dispose of theapplication of the petitioner dated 6[th] December, 2022,for stay of demand in question by passing a reasonedand speaking order in accordance with law after givingan opportunity of hearing to the petitioner or itsauthorised representatives, within a period of eightweeks from the date of communication of this order With this observation, this writ petition beingWPA 4471 of 2023 stands disposed of. ( Md. Nizamuddin, J.)