Wp(C)/25790/2019 Of Shine Commercial Pvt.ltd v. The Principal Chief Commissioner Of Income Tax

02. 18.12.2019 Heard learned counsel for the petitioner and Mr. T.K. Satapathy, learned Sr. Standing Counsel for the opposite party-Income Tax Department. 2. By way of this writ petition, the petitioner has challenged the order of assessment dated 30.03.2015 passed by the opposite party No.3-Income Tax Officer, Ward-1(4), Bhubaneswar under Section 144 of the I.T. Act for the assessment year 2012-13. 3. Having heard learned counsel for the parties and considering the materials available on record, we are of the considered opinion that there is an alternative remedy of appeal by which the grievance of the petitioner can be redressed. If an appeal is preferred before the appellate authority within thirty days from today, the period taken in pursuing this writ petition from 12.12.2019 till today, will be taken into consideration for condonation of delay for approaching wrong Forum in view of Section 14 of the Limitation Act. It is made clear that no recovery shall be made from the petitioner for a period of four weeks, if the same is not done in the meantime. 4. It will be open for the Appellate Authority to hear the interim application along with the appeal and decide the same in accordance with law, as expeditiously as possible, preferably within a period of four months from the date of filing of such appeal. SKJ 5. Original copy of impugned order may be returned to the petitioner substituting attested photocopies thereof. 6. The writ petition stands disposed of with the aforesaid observation/direction. All the connected Misc. Cases/I.As are dispose of accordingly. Urgent certified copy of this order be granted on proper application. .…….......……………… ( K.S. Jhaveri ) Chief Justice …………………..……… (K.R. Mohapatra) Judge