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DELHI HIGH COURT
MANMOHAN, NAVIN CHAWLA
Bits N Bytes Soft Private Limited – Appellant
Versus
Principal Commissioner of Income – Respondent
| 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 Commissi
The court upheld administrative discretion of tax authorities and directed prompt resolution of appeals, emphasizing the separation of case merits from procedural timelines.
The court has the discretion to direct the Commissioner of Income Tax (Appeals) to decide an appeal within a specified timeframe.
A taxpayer challenging a tax deposit order must demonstrate financial hardship to satisfy the irreparable injury criterion, which was not met in this case.
An assessment order passed without compliance with procedural requirements of the Income Tax Act is invalid and must be set aside.
The court emphasized the necessity for reasonable opportunity and adherence to due process in tax assessments, restoring the appeal for fresh adjudication.
A writ court will respect the appellate process and permit filing of late appeals against penalties without dismissing on grounds of limitation.
Authority to hear appeals and the need for a personal hearing prior to deciding a stay application are established commitments under the Income Tax Act.
Violation of mandatory procedure under Section 144C of the Income Tax Act and a circular issued by the Central Board of Direct Taxes led to the setting aside of the Assessment Order and restoration o....
Time spent pursuing an erroneous appeal is excluded under the Limitation Act, allowing for the timely filing of a subsequent Revision Petition.
The assessment order is to be passed only after considering the reply of the assessee as per Section 144B(1)(xxiv) of the Income Tax Act, and failure to do so constitutes a violation of the mandatory....
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