Wp(C)/1389/2009 Of M/S.d.d.pati v. A.c. Of Income Tax

W.P.(C) No.1389 of 2009 04. 08.09.2015 Heard Mr. Panda, learned counsel for the petitioner and Mr. Acharya, learned Senior Standing Counsel on behalf of the Income Tax Department. Challenge in the present writ application has been made to an order dated 25.11.2008 passed by the Commissioner of Income Tax (Appeals)-I, Bhubaneswar in ITA No.0234/07-08 under Annexure-3 allowing the appeal partly for the assessment year 2005-06. The petitioner seeks to raise certain issues challenging the said order in relation to salary and interest payable to the partners placing reliance on the decision taken for the earlier assessment year. We are not inclined to interfere with the impugned order since efficacious remedy is available to the petitioner by way of filing a second appeal. Accordingly, the writ application is disposed of granting liberty to the petitioner to file a second appeal challenging the impugned order. If the second appeal is filed within a period of four weeks from today along with a petition for condonation of delay, the tribunal shall do well to condone the delay keeping in view pendency of the writ application before this Court and the second appeal shall be heard and disposed of on its own merit. The original certified copy of Annexure-3 be returned to the learned counsel for the petitioner on being substituted by authenticated Xerox copy thereof. Urgent certified copy of this order be granted on proper application. .... I. Mahanty,J. ........ Dr.D.P.Choudhury, J.