2019 (3) TMI 1908 - HC - Income Tax

Condonation of delay - HELD THAT - Permission is granted to the petitioner to avail the alternative remedy of appeal within 30 days from today. If the petitioner approaches the appellate authority by filing an appeal along with an application for condonation of delay, the appellate authority shall take into consideration all the contentions raised by the petitioner. 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 14.01.2005 till date. Interim order dated 15.3.2005 passed by this Court shall continue for a period of one month hence. It will open for the petitioner to rely upon the subsequent decision of learned Tribunal.

Summary

Issues:
Challenge to order of Commissioner of Income Tax (Appeals), Permission to file second appeal before Tribunal, Condonation of delay, Consideration of contentions, Interim order continuation, Disposal of writ petition, Return of original orders, Grant of certified copy.

Analysis:
The petitioner challenged the order dated 30.07.2004 by the Commissioner of Income Tax (Appeals)-I. During the hearing, the petitioner sought permission to file a second appeal before the Tribunal against the orders under Annexures-8 and 12, and approach the 1st Appellate Authority against the order under Annexure-13 with an application for condonation of delay. The court granted permission to the petitioner to avail the alternative remedy of appeal within 30 days. The appellate authority was directed to consider all contentions raised by the petitioner, including the period lapsed by the petitioner in filing the writ petition. The interim order passed by the Court was to continue for one month, allowing the petitioner to rely on subsequent decisions of the Tribunal.

The writ petition was disposed of with the observations and directions provided. Any miscellaneous cases or interlocutory applications connected to the writ petition were also disposed of accordingly. The office was directed to return the original copies of the orders annexed to the writ petition along with demand notices by providing attested photo copies. An urgent certified copy of the order was to be granted as per rules.

In conclusion, the judgment addressed the issues of challenging the Commissioner's order, seeking permission for a second appeal, condonation of delay, consideration of contentions, continuation of interim order, disposal of the writ petition, return of original orders, and grant of a certified copy. The petitioner was granted the opportunity to pursue the alternative remedy of appeal, with specific directions for the appellate authority to take into account all relevant factors, including the period elapsed during the writ petition process.