Mr. J. Sahoo, Sr. Advocate v. Principal Commnr. Of Income Tax, Bargarh And Another

Order No. 04. IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.18038 of 2023(Through Hybrid mode) …. M/s. Regulated Market Committee, Bargarh Petitioner Mr. J. Sahoo, Sr. Advocate -versus- …. Principal Commnr. of Income Tax, Bargarh and another Opposite Parties Mr. S. S. Mohapatra, Advocate(Senior Standing Counsel, IT) CORAM: JUSTICE ARINDAM SINHA JUSTICE SANJAY KUMAR MISHRA ORDER 10.08.2023 1.Mr. Sahoo, learned senior advocate appears on behalf of petitioner (assessee), and submits, prayer in the writ petition is for quashing of communication dated 23[rd] May, 2023. By impugned communication there was requirement for his client to pay 5% of the demand for assessment year 2018-19, which comes to Rs.1,29,26,416/-, to be paid in installments as directed therein. 2.He submits, revenue filed counter and today he files his client’s rejoinder. In the rejoinder stands disclosed order dated 28[th] July, 2023 made by the Commissioner of Income Tax (CIT) Appeal, deleting the addition. He then draws attention to order dated 4[th] August, 2023 giving effect to the order of deletion. He submits, in the circumstances, impugned communication dated 23[rd] May, 2023 be set aside and quashed. 3.Mr. Mohapatra, learned advocate, Senior Standing Counsel appears on behalf of revenue. He submits, in view of subsequent events, Court passes appropriate order. 4.Impugned communication has been rendered infructuous by subsequent events. In the circumstances, it is set aside and quashed. 5.The writ petition is disposed of. 6. ( Arindam Sinha ) Judge ( S. K. Mishra ) Judge Prasant Signature Not Verified Digitally SignedSigned by: PRASANT KUMAR SAHOOReason: AuthenticationLocation: OHCDate: 10-Aug-2023 18:02:38