Silvertoss Shoppers Pvt. Ltd v. Principal Chief Commissioner Of Income Tax, West Bengal & Sikkim & Ors

30.08.2022. p.b.Sl. No.10. W.P.A. 18644 of 2022 Silvertoss Shoppers Pvt. Ltd. Vs.Principal Chief Commissioner ofIncome Tax, West Bengal & Sikkim& Ors. Mr. Arnab Chakraborty,Mr. Kushagra Shah. ……..for the petitioner. Mr. Om Narayan Rai. ……..for the UOI. Heard learned advocates appearing for the parties.By this writ petition, petitioner has challenged theimpugned order of the CIT (Appeals) dated 6[th] July, 2022confirming the intimation order passed by the assessingofficer under Section 143(1) of the Income Tax Act, 1961disallowing certain claims of the petitioner not on meritrather on the ground that there was a delay of 26 minutesand 40 seconds in filing the return relating to the relevantassessment year. Petitioner has provided detailedexplanation about technical glitches petitioner faced onthe portal in filing the return in question. Petitioner alsochallenges such intimation order dated 11[th] April, 2020under Section 143(1) of the Act. On perusal of thedocuments annexed to the writ petition and pleadings andsubmission made by the petitioner, I am of the consideredview that disallowance of the claim in question made by the petitioner only on the technical ground of delay of 26minutes and 40 seconds in filing the return instead ofmerit, is unjustifiable and not sustainable in law and insuch exceptional circumstances instead of availability ofalternative remedy, both the order of CIT (Appeal) dated 6[th]July, 2022 and the intimation order dated 11[th] April, 2020are quashed and the matter is returned back to theassessing officer concerned to pass a fresh intimationorder under Section 143(1) of the Act on merit of the claimmade by the petitioner in its return which was rejected bythe respondent assessing officer in his aforesaid impugnedintimation order and such fresh order shall be passed bythe assessing officer concerned within ten weeks from thedate of communication of this order. With this observation and direction, this writpetition being WPA No.18644 of 2022 stands disposed of. (Md. Nizamuddin, J.)