Wp(C)/1432/2008 Of Bijoy K.mahanti v. A.c.of Income Tax

18. 12.12.2018 bksjm . Heard learned counsel for the parties. By way of this writ petition, the petitioner has challenged the assessment order dated 31.12.2007 under Annexure-1/A passed by the Asst. Commissioner of Income Tax, Cuttack. Since the petitioner has an alternative remedy of appeal before the appellate authority, this writ petition stands disposed of with a direction that if the petitioner approaches the appellate authority by filing an appeal along with an application for condonation of delay within a period of four weeks from today, the appellate authority shall take into consideration all the contentions raised by the petitioner. While considering the prayer for condonation of delay, the Appellate Authority shall also take into consideration the period of pendency of this writ petition, i.e. from 29.01.2008 till today, for approaching the wrong forum under bona fide mistake. For a period of four weeks from today, no coercive action shall be taken against the petitioner. The original documents filed by the petitioner may be returned after substituting attested photo copies thereof. Urgent certified copy of this order be granted on proper application. ……..………………… K.S. JHAVERI (CHIEF JUSTICE) ……..…………………… K.R. MOHAPATRA (JUDGE)