Wp(C)/3566/2019 Of M/S.usha Projects Pvt.ltd v. Principal Chief Commissioner Of Income Tax

04. 03.04.2019 bks/jm . Heard learned counsel for the parties. By way of this writ petition, the petitioner has challenged the assessment order dated 26.12.2018 under Annexure-1 passed by the Asst. Commissioner of Income Tax, Central Circle-I, Bhubaneswar. Since the petitioner has 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 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 11.02.2019 till today, for approaching the wrong forum under bona fide mistake. 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)