Wp(C)/23886/2017 Of Mr.saket Khaitan v. Asst.commissioner Of Income Tax,Sambalpur

03. 27.03.2019 Heard learned counsel for the petitioner. By way of this writ petition, petitioner has challenged the order of assessment dated 31.12.2016, under Annexures-1 to this writ petition as well as subsequent order levying penalty at Annexure-2. Against the orders under challenge, there is an alternative remedy of appeal. Learned counsel for the petitioner seeks permission to withdraw this writ petition and file an appeal along with a petition for condonation of delay in filing the appeal before the appropriate authority, and prays that necessary direction may be issued to the appellate authority to condone the delay and to hear the appeal. In view of the above, liberty is granted to the petitioner to avail the alternative remedy of appeal within 30 days from today. It is made clear that the appellate authority, while considering the application for condonation of delay, in filing the appeal, shall take into consideration the period lapsed by the petitioner in this Court by filing this writ petition i.e. from 14.11.2017 till date. No coercive action shall be taken against the petitioner pursuant to the impugned order in question for a period of one month hence. However, we make it clear that this Court has not expressed any opinion on the merit of main case and the appellate authority shall hear and dispose of the appeal on its own merit. With the aforesaid observation and direction the writ petition stands disposed of. Misc. Case connected to this writ petition is also disposed of accordingly. AD/SKG Office is directed to return the original copy of the impugned order annexed to this writ petition by keeping photo copies thereof. Urgent certified copy of this order be granted as per rules. .…….......……………… ( K.S. Jhaveri ) Chief Justice …………………..……… (K.R. Mohapatra) Judge