Wp(C)/12572/2023 Of M/S.gonasika Education Trust, Keonjhar v. Income Tax Officer, Exemption, Cuttack

IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.12572 of 2023 M/s Gonasika Education Trust, …. Petitioner Keonjhar Mr.Arup Kumar Panda, Advocate -versus- ….The Income Tax Officer, Exemption, Opp. Parties Cuttack Mr.R.S. Chimanka, Senior Standing Counsel of Income Tax CORAM: DR. JUSTICE S.K. PANIGRAHI MR JUSTICE G. SATAPATHY ORDER 12.09.2023 Order No. 1.This matter is taken up through hybrid arrangement. 04. 2.The Petitioner, in this Writ Petition, assails the assessment order dated 27.03.2023 (Annexures-1) passed under Section 147 read with Section 144 of the Income Tax Act, 1961 (hereinafter order dated 27.03.2023 (Annexures-1) passed under Section 147 read with Section 144 of the Income Tax Act, 1961 (hereinafter referred to as “the IT Act”) along with the consequential demand notice dated 17.03.2023 (Annexure-2) issued under Section 148A(b) of the IT Act and the penalty notice dated 27.03.2023 (Annexure-14A) issued under Section 274 read with Signature Not VerifiedDigitally SignedSection 271(1)(c) of the IT Act by the Assessment Unit, Income Signed by: LINGARAJ BEHERADesignation: Sr. StenographerReason: AuthenticationLocation: Orissa High Court, CuttackTax Department. Date: 13-Sep-2023 18:16:01 3. It appears from the record that the impugned assessment order and the notices are appealable under Section 246-A of the IT Act. However, the Petitioner without exhausting the remedy available as stated supra, has approached this Court by filing the present Writ Petition. 4. In such view of the matter, since the impugned assessment order and the notices are appealable, it is open to the Petitioner to approach the appropriate forum by way of filing an appeal under Section 246-A of the IT Act within a week for adjudication of the matter along with an application for condonation of delay in preferring the appeal. On such event, the appellate authority shall consider the application for condonation of delay to be filed by the Petitioner liberally and proceed for disposal of the appeal. 5. With the aforesaid observations, the Writ Petition is disposed of. (Dr.S.K.Panigrahi) Judge (G.Satapathy) Judge Signature Not Verified Lingaraj Digitally SignedSigned by: LINGARAJ BEHERADesignation: Sr. StenographerReason: AuthenticationLocation: Orissa High Court, CuttackDate: 13-Sep-2023 18:16:01