Wp(C)/17874/2019 Of M/S. M.k.roadlines v. Chief Commissioner Of Income Tax, Odisha

02. 20.11.2019 AKK . Heard learned counsel for the petitioner. By way of this writ petition, the petitioner has challenged the order dated 29.03.2019 passed by the Principal Commissioner of Income Tax, Sambalpur-opposite party No.2 under Annexure-4. Since the petitioner has an alternative remedy of appeal before the appellate authority-Tribunal, this writ petition stands disposed of with a direction that if the petitioner approaches the appellate authority-Tribunal 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 23.09.2019 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. All Misc. Cases/I.As., if any connected to this writ petition is/are also disposed of accordingly 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)