Wp(C)/18525/2009 Of Meenakshi Hospital v. A.c.of Income Tax

Heard learned counsel for the parties. By way of this writ petition, the petitioner has challenged the order of assessment dated 25.02.2004 (Annexure-2) passed by the Assistant Commissioner of Income Tax, Berhampur Circle, Berhampur, alleging it to be time barred. Learned counsel for the petitioner contended that the assessment order was supposed to be offered by 31.03.2004. However, though it is claimed that the order of assessment was passed on 25.02.2004, but from the record, it is seen that the order was served only on 12.04.2004. Earlier on 30.01.2019 this Court adjourned the matter and passed the following order: “ In order to enable the learned counsel for the Income Tax Department to obtain instruction, as to when the order of assessment in question was passed and when it was dispatched, put up this matter on 20.02.2019. Learned counsel for the Department shall file appropriate affidavit to that effect by the next date.” The first order came to be passed thereafter, i.e. on 20.02.2019, which reads as under: “Mr. T.K. Satapaty, learned Standing Counsel for the Income Tax Department is directed to put on record the date on which the assessment order has been dispatched by way of an affidavit. This matter to come up on 13.03.2019.” On last hearing i.e. on 24.04.2019, the following order has been passed. “Heard Mr. B. Panda, learned Senior Counsel for the petitioner and Mr. T.K. Satapathy, learned Sr. Standing Counsel for the opposite party-Income Tax. The original documents, relating to the entry at page 46(Annexure-A/2) filed by the opposite parties along with the counter affidavit dated 13.02.2019, will be produced by the learned Sr. Standing Counsel for the opposite parties by the next date inasmuch as all other documents prior to 31[st] March, 2004 are served on 12[th] April, 2004. This matter to come up on 08.05.2019.” However, the original assessment order could not be produced by learned Sr. Standing Counsel appearing for the opposite parties-Revenue in spite of opportunities being granted. He was also given time on 15.05.2019 and there is nothing on record to show that though the assessment order was shown to be dispatched but the file of original assessment order has not come on record. In that view of the matter, this writ petition, which is pending for last ten years, deserves to be allowed and the assessment order is set aside. Accordingly, the writ petition stands disposed of. Urgent certified copy of this order be granted on proper application. ……..………………… K.S. JHAVERI (CHIEF JUSTICE) ……..…………………… K.R. MOHAPATRA (JUDGE)