New Delh v. Agnishanti Construction Pvt Ltd Office At Gnb Road, Ambari, Guwahati-01, Assam

GAHC010050442025 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/1035/2025 PRINCIPAL COMMISSIONER OF INCOME TAX AND 3 ORS GUWAHATI- 01 2: ASSTT. DIRECTOR OF INCOME TAX CPC BENGALURU 3: DEPUTY DIRECTOR OF INCOME TAX CPC BENGALURU 4: CENTRAL BOARD OF DIRECT TAXES MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA NEW DELH VERSUS AGNISHANTI CONSTRUCTION PVT LTD OFFICE AT GNB ROAD, AMBARI, GUWAHATI-01, ASSAM, REPRESENTED BY ITS DIRECTOR SRI KUNAL AGNIHOTRI Advocate for the Petitioner : MR. S CHETIA, Advocate for the Respondent : MD KHAN, BEFORE HONOURABLE MR. JUSTICE SOUMITRA SAIKIA ORDER 08.04.2025 Heard Mr. S Chetia, learned counsel for the applicants. Also heard Mr. D. Khan, learned counsel for the respondents. This interlocutory application has been filed by the Income Tax Department seeking enlargement of time for passing necessary orders in termsof the directions contained in the order dated 20.11.2024 passed in WP(C)No.2996/2024. By the said order, a direction was issued to the CBDT Authorities to consider the claims of the petitioner for condonation of the delay on the grounds of hardship and thereafter pass appropriate order. The entire exercisewas directed to be carried out within the outer limit of 60 (sixty) days. The learned counsel for the applicants has referred to the grounds urged in the present Interlocutory Application seeking enlargement of time. It issubmitted that because of official process required to be undertaken, thedirection could not be carried out within the time specified in the order dated20.11.2024. The matter is now before the CBDT and considering that the properopportunity of hearing is required to be granted and notices to that effect areto be issued to the assessee, prayer is made on behalf of the Department forgrant of further time of 12 weeks. The learned counsel for the assessee does not object to the prayer forenlargement of time. Considering the submissions made and also taking into consideration ofthe grounds urged in the Interlocutory Application seeking extension orenlargement of time, this Court is of the view that ends of justice will be met iffurther period of 60 (sixty) days is granted to the authorities concerned to carryout the directions contained in the order dated 20.11.2024 passed in WP(C)No.2996/2024. The Interlocutory Application stands disposed of. The directions contained be carried out within 60 (sixty) days from today. JUDGE Comparing Assistant