Mr. C. Parida, Advocate v. …. Opposite Parties

Order No. 02. IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.29329 of 2024 Kalinga Metalics and power …. PetitionerPrivate Limited, Keonjhar Represented By Adv. – Mr. C. Parida, Advocate -versus- …. Opposite Parties Principal Commissioner of Income Tax, Sambalpur and another Represented By Adv. – Mr. A. Kedia, Advocate (Junior Standing Counsel) CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOOORDER10.12.2024 1.Mr. Kedia, learned advocate, Junior Standing Counsel appears on behalf of revenue and with reference to our order dated 26[th] November, 2024 submits, petitioner can present appeal before first appellate authority against the assessment order made on restoration by the learned Tribunal. Mr. Parida, learned advocate appears on behalf of petitioner. 2.We reproduce below paragraphs-1 and 2 from said order dated 26[th] November, 2024. “1. Mr. Parida, learned advocate appears on behalf of petitioner-assessee. He submits, impugned is notice dated 1[st] October, 2024 of demand under section 156 in Income Tax Act, 1961. He draws attention to order dated 12[th] June, 2024 made by the Income Tax Appellate Tribunal, Cuttack Bench in ITA no.06/CTK/2024 pertaining to assessment year 2012-13 to submit, thereby was restoration to the Assessing Officer (AO). Impugned demand is a consequence of the assessment made on restoration. 2. He then draws attention to paragraph-6 in impugned notice of demand. Paragraph-6 is reproduced below. “6. If you intend to appeal against the Order, you may present an appeal before the Hon’ble High Court.” He submits, his client’s remedy is for filing appeal before the first appellate authority. By reason of above reproduced direction, his client has been robbed of statutory remedy. He seeks interference, interim at this stage.” Petitioner, if intends to prefer appeal against assessment order dated 1[st] October, 2024 relating to assessment year, 2012-13 may do so and file before the Commissioner (Appeals). It may also apply for exclusion of time, if necessary. 3.The writ petition is disposed of. (Arindam Sinha) Judge Prasant (M.S. Sahoo) Judge Signature Not Verified Digitally SignedSigned by: PRASANT KUMAR SAHOODesignation: PERSONAL ASSISTANTReason: AuthenticationLocation: Orissa High CourtDate: 11-Dec-2024 12:01:05