2019 (11) TMI 1446 - HC - Income Tax

Assessment u/s 144 - statutory appellate remedy available to the petitioner by filing regular appeal before the concerned Appellate Authority - HELD THAT - It is well settled that in fiscal matters, the writ petition cannot be filed straightaway challenging the order of assessment without exhausting the statutory appellate remedy provided under the relevant Statute. Though the learned counsel for the petitioner sought to contend that the impugned order was passed by treating the Assessee ex-parte, perusal of the order in full would show that the Assessee's submission made on 13.08.2019 was considered by the Assessing Officer in detail. Therefore, if the petitioner is aggrieved against the assessment order, she has to challenge the same before the next fact finding authority viz., the Appellate Authority. Without expressing any view on the merits of the matter, this Writ Petition is disposed of, only by granting liberty to the petitioner file such an appeal before the concerned Appellate Authority, within a period of three weeks from the date of receipt of a copy of this order.

Summary

Issues:
Challenge to order of assessment under Section 144 of the Income Tax Act, 1961 without exhausting statutory appellate remedy.

Analysis:
The petitioner challenged the order of assessment dated 09.10.2019 under Section 144 of the Income Tax Act, 1961 for the assessment year 2017-2018. The court noted that a statutory appellate remedy is available to the petitioner by filing a regular appeal before the Appellate Authority. In fiscal matters, it is established that a writ petition cannot be directly filed to challenge the assessment order without first utilizing the statutory appellate remedy provided by the relevant Statute.

The petitioner's counsel argued that the impugned order was passed ex-parte, but upon examination, it was found that the Assessing Officer had considered the Assessee's submission made on 13.08.2019 in detail. The court emphasized that if the petitioner is dissatisfied with the assessment order, the appropriate course of action is to challenge it before the next fact-finding authority, which is the Appellate Authority.

Therefore, without delving into the merits of the case, the court disposed of the Writ Petition by granting liberty to the petitioner to file an appeal before the concerned Appellate Authority within three weeks from the date of receipt of the order. The Appellate Authority was directed to consider the appeal and pass orders on merits and in accordance with the law, without being constrained by the period of limitation. No costs were awarded, and the connected miscellaneous petition was closed as a consequence.