Wp(C)/12530/2018 Of Kunal Bisoi v. Principal Commissioner Of Income Tax,Bbsr

03. 09.01.2019 Heard Shri S.S. Padhy, learned counsel for the petitioner and Shri S.S. Mohapatra, learned Senior Standing Counsel (Income Tax) for the opposite parties. 2. By way of this writ petition, the petitioner has challenged the order of assessment dated 13.09.2017 (Annexure-4) passed by the opposite party No.3-Income Tax Officer, Angul Ward, Angul. 3. Having heard learned counsel for the parties and considering the materials available on record, we are of the considered opinion that the question is regarding the capital gain on agricultural income. The order of assessment at best can be said to be contrary to law but it cannot be said that it is without jurisdiction. In that view of the matter, it will be appropriate for the petitioner to prefer an appeal before the Commissioner of Income Tax (Appeals), who is the appellate authority for redressal of her grievance. 4. Accordingly, it is directed that if an appeal is preferred before the appellate authority within thirty days from today, the period taken, in pursing this writ petition from 17.07.2018 till today, will be taken into consideration for condonation of delay for approaching wrong Forum in view of Section 14 of the Limitation Act. The petitioner shall be at liberty to file an application for interim relief along with the appeal, which shall be considered by the appellate authority. No coercive action SKJ shall be taken against the petitioner for a period of thirty days hence. 5. It will be open for the Appellate Authority to hear the interim application along with the appeal and decide the same as expeditiously as possible, preferably within a period of four months from the date of filing of the appeal. 6. Original copy of the assessment order under Annexure-4 may be returned to the petitioner substituting attested photocopies thereof. 7. The writ petition stands disposed of with the aforesaid observation/direction. All the Misc. Cases/I.As shall stand disposed of accordingly. Urgent certified copy of this order be granted on proper application. .…….......……………… ( K.S. Jhaveri ) Chief Justice …………………..……… (K.R. Mohapatra) Judge