Wtax/959/2023 Of Proplarity Infratech Private Limited v. Principal Commissioner Of Income Tax And 2 Others

Case :- WRIT TAX No. - 959 of 2023 Petitioner :- Proplarity Infratech Private LimitedRespondent :- Principal Commissioner Of Income Tax And 2 OthersCounsel for Petitioner :- Ashish BansalCounsel for Respondent :- Gaurav Mahajan Hon'ble Ashwani Kumar Mishra,J.Hon'ble Syed Aftab Husain Rizvi,J. Heard learned counsel for the parties. This petition is directed against the order of assessment passedagainst the petitioner on 25.05.2023. Various grounds are urgedin support of the petition in order to contain that order ofassessment itself is arbitrary and is without jurisdiction. The contention advanced on behalf of the petitioner is stronglyreputed by Sri Ashish Bansal who appears for the petitioner. Wehave prima-facie examined the contentions urged on behalf ofthe petitioner on merits and in the facts and circumstances ofthe present case, we are of the opinion that appropriate remedyfor the petitioner in the facts of the case would be to pursue hisdepartmental appeal. Since we are relegating the petitioner toremedy of appeal, we are not persuaded to record the argumentsand the reasons for which we are not persuaded to interfere inthe matter as those observations may prejudice the case of theparties at the time of appeal. Learned counsel for the parties also submits that instead ofelaborating the grounds of challenge or the defence in respectthereof, the petitioner be relegated to the remedy of appeal. Wealso find such course to be appropriate in the facts of the case. In that view of the mater, this petition is consigned to recordson the ground of availability of alternative remedy. In the facts of the case we provide that in the event, the petitioner prefers anappeal within three weeks from today along with a copy of thisorder, the same shall be entertained on merits without raisingany objection with regard to limitation. All questions of fact andlaw are left open for examination at the time of appeal. Order Date :- 18.8.2023C. MANI