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2019 (12) TMI 701

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..... 9;BLE THE CHIEF JUSTICE GITA MITTAL And HON'BLE MR. JUSTICE RAJESH BINDAL ORDER 01. There is no appearance on behalf of the parties, when the matter is called out. On the 4th November 2019, we had recorded the following order: 01. The instant writ petition was premised on the grievance that on account of the difficulties being faced by the residents of Jammu and Kashmir and the interruption of the Broadband facility which was not accessible to all residents, it was difficult for the persons residing in the Jammu and Kashmir to file income tax returns which under Section 139(1) of the Income Tax Act 1961 can be filed through online mode only. In this backdrop, the petitioner filed the pr .....

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..... (d) Prohibition, restraining the respondents from collecting penalty as provided under sec 271B of the Income Tax Act, 1961 for delay in fling the audit report for the assessment year 2019-20 from the residents of state of Jammu and Kashmir. (e) Any other writ, order or direction which this Hon ble Court may deem fit or proper in the facts and circumstances of the case. 02. Today, Mr. Dharminder Gupta, Income Tax Officer, Jammu Headquarters of the Income Tax, has appeared before us and has handed over a notification dated 31st October 2019 issued by the Government of India which reads as follows: Order under Section 119 of the lncome-tax Act 1961 On consideration of reports of disturbances in int .....

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..... urther remains for adjudication in the matter. 04. There is no appearance on behalf of the petitioner today. In the interest of justice, we defer orders today to enable the petitioner to make any additional submissions, if deemed necessary. 05. List on 8th November 2019. 02. There was no appearance for the petitioner, when the matter was listed on 8th November 2019 as well. 03. The matter was directed to be listed today. There is no appearance on behalf of the petitioner even today. 04. From the facts noted by us on 4th November 2019, it would appear that the grievance made by the petitioner stands redressed by the respondents. 05. In view thereof, this writ petition is rendered .....

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