New Delhi v. Agnishanti Infra Provider Pvt Ltd ( A Private Ltd. Company Holding

GAHC010036302025 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/876/2025 PRINCIPAL COMMISSIONER OF INCOME TAX AND ORS INCOME TAX, GUWAHATI-01 2: ASST. DIRECTOR OF INCOME TAX CPC BENGALURU CENTRALIZED PROCESSING CENTRE INCOME TAX DEPARTMENT BENGALURU PIN- 560500. 3: DY. DIRECTOR OF INCOME TAX CPC BENGALURU CENTRALIZED PROCESSING CENTRE INCOME TAX DEPARTMENT BENGALURU PIN- 560500. 4: CENTRAL BOARD OF DIRECT TAXES HEADED BY THE CHAIRPERSON CBDT MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVT. OF INDIA HAVING ITS OFFICE AT NORTH BLOCK SECRETARIAT BUILDING NEW DELHI- 110001 VERSUS AGNISHANTI INFRA PROVIDER PVT LTD ( A PRIVATE LTD. COMPANY HOLDING PAN , HAVING ITS REGISTERED OFFICE AT GNB ROAD, AMBARI, GHY-1.) (REPRESENTED BY ITS DIRECTOR, SRI KUNAL AGNIHOTRI, DIN. 00877959) Advocate for the Petitioner : MR JACKLIN LASKAR, Advocate for the Respondent : MD KHAN, Linked Case : WP(C)/3009/2024 AGNISHANTI INFRA PROVICER PVT. LTD.( A PRIVATE LTD. COMPANY HOLDING PAN AALCA5858QHAVING ITS REGISTERED OFFICE AT GNB ROAD AMBARI GHY-1.) (REPRESENTED BY ITS DIRECTOR SRI KUNAL AGNIHOTRI DIN. 00877959) VERSUSPRINCIPAL COMMISSIONERINCOME TAX GUWAHATI-1ROOM NO. 705 AAYKAR BHAWAN CHRISTIAN BASTI G.S. ROADGUWAHATI- 781005. 2:ASST. DIRECTOR OF INCOME TAX CPC BENGALURU CENTRALIZED PROCESSING CENTRE INCOME TAX DEPARTMENT BENGALURU PIN- 560500. 3:DY. DIRECTOR OF INCOME TAX CPC BENGALURUCENTRALIZED PROCESSING CENTRE INCOME TAX DEPARTMENT BENGALURU PIN- 560500. 4:CENTRAL BOARD OF DIRECT TAXESHEADED BY THE CHAIRPERSON CBDT MINISTRY OF FINANCE DEPARTMENT OF REVENUEGOVT. OF INDIA HAVING ITS OFFICE AT NORTH BLOCK SECRETARIAT BUILDING NEW DELHI- 110001. ------------ Advocate for : MD KHANAdvocate for : SC INCOME TAX appearing for PRINCIPAL COMMISSIONERINCOME TAX GUWAHATI-1 BEFORE HONOURABLE MR. JUSTICE SOUMITRA SAIKIA ORDER 07.04.2025 Heard Mr. S. Chetia, learned counsel for the applicant. Also heard Mr. D.Khan, learned counsel for the respondents. This interlocutory application has been filed by the Income Tax Departmentseeking enlargement of time for passing necessary orders in terms of thedirections contained in the order dated 20.11.2024 passed in W.P.(C) No.3009/2024. By the said order, a direction was issued to the CBDT authorities to considerthe claim of the petitioner for condonation of the delay on the grounds ofhardship and thereafter pass appropriate order. The entire exercise was directedto be carried out within the outer limit of 60 days. The learned counsel for the applicant 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 are tobe issued to the assessee, prayer is made on behalf of the department for grantof further time of 90 days. The learned counsel for the assessee does not object to the prayer forenlargement of time. Considering the submissions made and also taking into consideration of the grounds urged in the interlocutory application seeking extension or enlargementof time, this Court is of the view that ends of justice will be met if further periodof 60 days is granted to the authorities concerned to carry out the directionscontained in the order dated 20.11.2024 passed in W.P.(C) No. 3009/2024. The interlocutory application stands disposed of. The directions contained be carried out within 60 days from today. JUDGE Comparing Assistant