2020 (2) TMI 30 - HC - Income Tax

Statutory remedy to prefer an appeal - Penalty u/s 271(1)(c) - HELD THAT - Since the petitioner has preferred this petition and has been present in Court since morning, she has not been able to attend the said hearing fixed by the Income Tax Officer, Ward 30(6), New Delhi. We permit the petitioner to respond to the notice dated 23.12.2019 and appear before the Income Tax Officer, Ward 30(6), New Delhi on 05.02.2020 at 12 45 PM. No further notice would be required to be given to the petitioner for the said purpose. This date has been fixed with the consent of the Assessing Officer, who is present in Court.

Summary

Issues:
1. Challenge to assessment order by petitioner
2. Request for exemption and rescheduling of hearing date

Analysis:
1. The petitioner filed a petition challenging the assessment order dated 23.12.2019 passed by the Income Tax Officer, Ward 30(6), New Delhi. The court noted that the petitioner has a statutory remedy to appeal against the assessment order before the CIT (A) and thus declined to entertain the present petition. The petitioner claimed to have received a notice requiring her presence to show cause against a penalty under Section 271(1)(c) of the Income Tax Act on the same day as the court hearing. Due to her presence in court for the petition, she could not attend the hearing before the Income Tax Officer. Consequently, the court allowed the petitioner to respond to the notice and appear before the Income Tax Officer on a rescheduled date of 05.02.2020 at 12:45 PM, with no further notice required. The Assessing Officer present in court consented to this arrangement, leading to the disposal of the petition in these terms.

2. In a separate application, the court granted exemption subject to all just exceptions and disposed of the matter.