2024 (1) TMI 1430

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..... use for not availing the alternate remedy. Apart from the fact that this cannot be good cause, in this case, there is no such requirement as admitted by learned counsel for the petitioner. Accordingly, we decline to entertain this petition. However, we leave it open to the petitioner to appeal the impugned assessment order in accordance with law. The impugned order was made on 18 March 2024. This petition was instituted on 14 June 2024. The matter was pending in this Court. Therefore, this aspect may be considered by the appellate authority should the petitioner institute an appeal and seek condonation of delay.
M.S. SONAK & JITENDRA JAIN, JJ. For the Petitioner: Mr Vipul B Joshi a/w Mr Dinkle H Hariya. For the Respondent: Mr Malwin .....

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..... 9. The learned counsel for the petitioner however submits that the ground based upon which the addition has ultimately been made was not put to the petitioner and therefore, this amounts to violation of principles of natural justice. Learned counsel relied upon Vivek Asher Vs Income-tax Officer (2024) 162 taxmann.com 127 (Bombay) in support of his contention. 10. We have considered the contention as well as the decision of our co-ordinate bench in the case of Vivek Asher (Supra). The facts in the case of Vivek Asher (Supra) are not comparable to the facts in the present case. At this stage, while we do not conclude the issue of violation of natural justice, we note that the issue whether natural justice was indeed violated or not would inv .....

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..... tioner to appeal the impugned assessment order in accordance with law. The impugned order was made on 18 March 2024. This petition was instituted on 14 June 2024. The matter was pending in this Court. Therefore, this aspect may be considered by the appellate authority should the petitioner institute an appeal and seek condonation of delay. 15. Learned counsel for the petitioner states that an appeal will be instituted within 2 weeks of the uploading of this order. If such an appeal is indeed instituted within 2 weeks then, the appellate authority should consider the above circumstances. 16. Regarding the petitioner's application dated 7 July 2024 under Section 154 of the IT Act, we direct the respondents to dispose of as expeditiously as .....

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