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IN THE HIGH COURT OF DELHI
Manmohan, Navin Chawla, JJ.
Bits N Bytes Soft Private Limited - Appellant
Versus
Principal Commissioner of Income - Respondent
W.P.(C) 14955 of 2021
Decided On : 24-12-2021
Important Points
Subject
Tax Law - Income Tax
Headnote
(B) Administrative Discretion - The court emphasized non-interference with the discretion of the Commissioner of Income Tax (Appeals) regarding the interim arrangement, noting the need for timely resolution of the appeal. (Para 3)
Facts of the case:
The writ petition was filed to challenge an order imposing a pre-deposit condition on the petitioner for the disputed income tax demand.
Findings of Court:
The court directed the Commissioner of Income Tax (Appeals) to decide the appeal within three months while leaving the merits of the case open.
Issues: The primary issues involved the validity and appeal process concerning the order under Section 220(6) of the Act and the interim arrangements made by the authority.
Ratio Decidendi: The court maintained that providing a timeline for the appeal does not comment on the merits, indicating a balanced approach to administrative discretion and timeliness in resolution.
Result: Writ petition disposed of with directions.
| Table of Content |
|---|
| 1. challenge to income tax order (Para 1) |
| 2. court's directive for timely resolution (Para 2 , 3) |
| 3. disposition of writ petition (Para 4) |
JUDGMENT
Manmohan, J. (Oral)
CM Appl. 47228/2021 (for exemption)
Allowed, subject to all just exceptions.
Accordingly, present application stands disposed of.
W.P.(C) 14955/2021 & CM Appl. 47227/2021
1. Present writ petition has been filed challenging the order dated 15th November, 2021 passed by respondent No.1 under Section 220(6) of the Income Tax Act, 1961 (hereinafter referred to as `Act') for Assessment Year 2017-18. Petitioner also seeks directions to the respondents not to treat the petitioner as an assessee in default and to waive the condition of pre-deposit of 15% of the disputed demand as has been imposed under the impugned order dated 15th November, 2021.
2. Keeping in view the fact that by virtue of the impugned orders an interim arrangement has been put in place by the Commissioner of Income Tax (Appeals), this Court finds no reason to interfere with the discretion exercised by the Commissioner of Income Tax (Appeals).
3. However, in view of the peculiar facts of the present case, this Court directs the Commissioner of Income Tax (Appeals) to decide the appeal filed by the petitioner within three months of receipt of this order. It is clarified that this Court has not commented on the merits of the controversy. The rights and contentions of all the parties are left open.
4. With the aforesaid direction, present writ petition and application stand disposed of. However, list the matter for compliance on 09th May, 2022.
