Near Post Office Bus Stand Christianbasti Guwahati-5 Kamrup (Metro) Assam v. The Commissioner Of Income Tax, Assam And 2 Ors. Aayakar Bhawan, Christian Basti, G.s. Road, Guwahati - 5, Kamrup (Metro), Assam

GAHC010097012018 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/3013/2018 NATIONAL HEALTH MISSION, ASSAM AND ANR. REP. BY ITS MISSION DIRECTOR, SAIKIA COMMERCIAL COMPLEX, NEAR POST OFFICE BUS STAND, CHRISTIANBASTI, GUWAHATI -5, KAMURP (METRO), ASSAM 2: THE DIRECTOR FINANCE AND ACCOUNTS NATIONAL HEALTH MISSION SAIKIA COMMERCIAL COMPLEX NEAR POST OFFICE BUS STAND CHRISTIANBASTI GUWAHATI-5 KAMRUP (METRO) ASSAM VERSUS THE COMMISSIONER OF INCOME TAX, ASSAM AND 2 ORS. AAYAKAR BHAWAN, CHRISTIAN BASTI, G.S. ROAD, GUWAHATI - 5, KAMRUP (METRO), ASSAM 2:ASSISTANT COMMERCIAL OF INCOME TAX )TDS- CIRCLE ROOM NO. 216 AAYAKAR BHAWAN CHRISTIAN BASTI G.S. ROAD GUWAHATI-5 KAMRUP (METRO) ASSAM 3:M/S GVK EMERGENCY MANAGEMENT AND RESEARCH INSTITUTE DEVAR YAMZAL MEDCHAL ROAD SECUNDERABAD TELANGANA- 500014 Advocate for the Petitioner : MR. D SAIKIA Advocate for the Respondent : SC, INCOME TAX BEFOREHON’BLE MR. JUSTICE DEVASHIS BARUAHO R D E R 11.08.2023 The instant writ petition has been filed challenging the order dated 27.03.2018 passed by the Assistant Commissioner of Income Tax (TDS),Guwahati for the financial year 2010-11 whereby an amount ofRs.11,80,08,720/- was assessed to be the TDS liability to be payable by thepetitioner. 2. It further appears from the records that pursuant to the said orderdated 27.03.2018, the petitioner submitted a request for rectification of themistake under Section 154 of the Income Tax Act, 1961 before the AssistantCommissioner of Income Tax (TDS), Guwahati. 3. Relevant herein to mention that in the said communication dated11.04.2018, it was mentioned that there was a mistake apparent on recordsas regards a sum of Rs.6,84,60,590/- which was being added to the totaldemand being demanded as per traces and from the website of traces in asmuch as there exists no such demand for the said assessment year. It was further mentioned that the said rectification be carried out by reducing thedemand of Rs.6,84,60,590/- at the earliest so that the petitioner is in aposition to file the appeal within the time allowed under the Income Tax Act,1961 and 20% of the disputed demand can be paid for granting of the stayof demand. 4. It reveals from the records that this Court vide an order dated18.05.2018 issued notice and further observed that taking into account theimpugned order dated 27.08.2018 issued by the Assistant Commissioner ofIncome Tax (TDS), Guwahati against the petitioner and during the pendencyof the application dated 11.04.2018 filed by the petitioner before the IncomeTax Department regarding rectification of the mistake, the operation of theimpugned order dated 27.08.2018 was suspended till the returnable date, i.e.on 19.06.2018. 4. It further appears that the interim order was continued from time totime and vide the order dated 25.01.2019, this Court directed the matter tobe listed again on 14.02.2019 and the interim order was directed to becontinued till then. Thereafter the record shows that the interim order hadnot been continued. 5. Be that as it may, Mr. S. Chetia, the learned counsel appearing onbehalf of the Income Tax Department submitted that on 25.10.2019, theDeputy Commissioner of Income Tax Circle (TDS), Guwahati had rectified theearlier order dated 27.08.2018 in exercise of powers under Section 154 ofthe Income Tax Act 1961 and thereby the demand of Rs.6,84,60,590/- wasreduced and the total payable amount was assessed at Rs.4,95,48,128/-. It is further relevant to take note of that on the same date, notice was issuedto the petitioner, i.e. on 25.10.2019 and the same was duly received on the same date as could be seen from the acknowledgement issued by theFinance Manager of the State Health Society, Assam. The rectification order,notice as well as the acknowledgement are collectively kept on record andmarked with the letter “X”. same date as could be seen from the acknowledgement issued by theFinance Manager of the State Health Society, Assam. The rectification order,notice as well as the acknowledgement are collectively kept on record andmarked with the letter “X”. 6. Taking into account the above, more particularly, the communicationdated 11.04.2019 wherein the Mission Director, National Health Mission hadcategorically mentioned that an appeal would be filed after the rectification isdone, this Court finds no reason to keep the instant writ petition pending anyfurther in view of the fact that an appeal lies under Section 246 (A) of theIncome Tax Act, 1961. 7. This Court also finds it relevant to take note of the submission of Mr. B.Gogoi, the learned counsel for the petitioner who submitted that in view ofthe pendency of the writ petition, the appeal was not filed. 8. This Court, taking into account the provision of Section 249 (3) of theIncome Tax Act, 1961 whereby the Appellate Authority had been conferredwith the discretion to condone the delay for sufficient cause for notpresenting the appeal observes that if an appeal is preferred by thepetitioner within 30 (thirty) days from the date of the instant order, theCommissioner of Appeal shall duly take into consideration that in view of thependency of the instant writ petition, the petitioner has sufficient cause fornot presenting the appeal within the period. 9. With the above, the instant petition stands disposed of. JUDGE