ALTAF HUSSAIN SHAH V. UNION OF INDIA AND ORS. (INCOME TAX)

WP(C)/390/2021

AI Insights

The case involves Altaf Hussain Shah, an income tax assessee, who challenged the order of the Commissioner of Income Tax (Appeals), Jammu, which dismissed his appeal for non-prosecution. The petitioner argued that this dismissal without consideration of merits constituted a grave injustice and was not a decision within the meaning of the Income Tax Act, 1961, warranting further appeal under Section 253. The court, after considering the submissions and the impact of the COVID-19 pandemic on legal proceedings, allowed the petitioner additional time to file an appeal, emphasizing the need to adhere to the procedural safeguards provided under the law.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 747117 (HC-JAMMU_AND_KASHMIR)
• Appeal Type: Others
• Pronouncement Date: 18-03-2021
• Assessment Year: misc
• Other Referred Cases: Suo Moto Writ Petition (Civil) No. 03 of 2020
• Laws Referred To: Civil Procedure Code, 1908, Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: T M SHAMSHI
• Assessee Lawyers: NAZIA WANI
• Keywords: Appeal; Covid-19; Income Tax; Limitation Period; Non-consideration
• Section: 41; 253

Judgement Text

" Serial No. 102 AFTER NOTICE IN THE HIGH COURT OF JAMMU AND KASHMIR AT SRINAGAR WP (C) No. 390/2021 CM No. 1237/2021 Altaf Hussain Shah Petitioner(s) Through:- Ms. Nazia Wani, Adv. Vs. Union of India and Ors. Respondent(s) Through:- Mr. T. M. Shamshi, ASGI. CORAM:- Hon’ble Mr. Justice Ali Mohammad Magrey, Judge. Hon’ble Mr. Justice Puneet Gupta, Judge. (O R D E R) 18-03-2021 01.Petitioner, an income tax assessee, is aggrieved of the order dated 29.01.2020 passed by the Commissioner of Income Tax (Appeals), Jammu, communicated to the petitioner vide communication bearing No. 2019-2020/4454 dated 03.03.2020 on the grounds detailed out in the writ petition with particular reference of non-consideration of the re- admission of the appeal under Order 41 Rule 19 of the Civil Procedure Code, 1908. 02.We have gone through the order impugned and on examination and consideration, we find that the order is appealable before the Appellate Tribunal under Section 253 of the Income Tax Act, 1961 (hereinafter called as “The Act”). Learned counsel for the appellant submits that the approach adopted by the Commissioner of Income Tax (Appeals), Jammu in not admitting the appeal which was admittedly dismissed for AASIF GUL 2021.03.18 03:45 I attest to the accuracy and integrity of this document 2 WP (C) NO. 390/2021 CM No. 1237/2021 non prosecution has resulted in grave injustice as the petitioner has not been heard on merit, therefore, it is not a decision within the meaning of the provisions of the Act which calls for further appeal under Section 253 of the Act. 03.We have heard learned counsel for the parties and considered the matter. We feel that without going into the merits of the case, recording of any finding or making an observation will effect the rights of the parties, therefore we are only restricting our decision to the extent of petitioner having the remedy to challenge the order on the grounds available under law as contended in the writ petition. However, learned counsel has brought attention of the Court towards the application of Sub Section 3 of Section 253 of the Act which provides that the appeal can be filed within a period of 60 days of the date on which the order sought to be appealed against is communicated to the assessee. Learned counsel further submits that admittedly order was communicated to petitioner on 3rd March 2020 which was received on 5th March 2020 therefore the period for filing the appeal reckons from 5th March, 2020. Learned counsel submits that in essence the period has expired on 5th May 2020 but the petitioner could not file the appeal on account of COVID-19 pandemic. Learned counsel further submits that Hon’ble Supreme Court while registering this difficulty as already issued direction to the Appellate Tribunal in Suo Moto Writ Petition (Civil) No. 03 of 2020 to exclude the period of limitation from 15.03.2020 till 14.03.2021. In view AASIF GUL 2021.03.18 03:45 I attest to the accuracy and integrity of this document 3 WP (C) NO. 390/2021 CM No. 1237/2021 of the application of the order of the Supreme Court the petitioner has yet two months to file appeal before the Tribunal. 04.In view of the above, we dispose of the writ petition with liberty to the petitioner to file appeal before the Appellate Tribunal, Amritsar and the period of limitation shall start from 15th March, 2021 till the time. 05. Disposed of as above. . (Puneet Gupta) (Ali Mohammad Magrey) Judge Judge SRINAGAR 18.03.2021 “Aasif” AASIF GUL 2021.03.18 03:45 I attest to the accuracy and integrity of this document "