Chhattisgarh State Power Transmission Company Limited V. Union of India, Ministry of Finance, Department of Revenue and Chief Commissioner of Income Tax, Raipur and Commissioner of Income Tax, Tax (1), Raipur and Deputy Commissioner of Income Tax, Circle 4(1), Raipur

WPT/67/2024

AI Insights

The case involves M/s Chhattisgarh State Power Transmission Company Limited challenging an order from the Income Tax Appellate Tribunal, Raipur, which condoned a significant delay in filing an appeal. The petitioner argued that the Tribunal's decision was arbitrary and involved a substantial question of law, making it maintainable under Article 226 of the Constitution before a Single Bench. However, the respondents contended that such matters are appealable to a Division Bench under the specific rules governing the High Court of Chhattisgarh. The court ultimately decided that the proper forum for this appeal is a Division Bench, not a Single Bench, leading to the dismissal of the petition.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 800954 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 10-04-2024
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, The Income Tax Act, 1961, The High Court of Chhattisgarh Rules, 2007
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: AJAY KUMRANI
• Assessee Lawyers: HARSHAL CHOUHAN
• Keywords: Income tax appellate tribunal; Not-maintainable; Substantial question of law; Writ petition
• Section: 260A

Judgement Text

"1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR Writ Petition (T) No. 67 of 2024 M/s Chhattisgarh State Power Transmission Company Limited, (Erstwhile Chhattisgarh State Electric Board) incorporated under the Companies Act 1956, Having its registered office at Vidyut Sewa Bhawan, Danganiya, P.S. and P.O. Danganiya, Raipur (C.G.), Through Manager, (F & A) (Authorized Officer) Shri Rajesh Kumar Tanti, S/o Late L.P. Tanti, Manager (F &A), R/o Room No. 21, Ground Floor, Vidyut Sewa Bhawan, Dangania, District Raipur (C.G.) ---- Petitioner Versus 1. Union of India, Ministry of Finance, (Department of Revenue) Through Secretary, New Delhi 2. Chief Commissioner of Income Tax, Ayakar Bhawan, Civil Lines, Raipur (C.G.) 3. Commissioner of Income Tax, Tax (1), Aaykar Bhawan, Civil Lines, Raipur (C.G.) 4. Deputy Commissioner of Income Tax, Circle 4(1), Aaykar Bhawan, Civil Lines, Raipur (C.G.) ----Respondent For Petitioner : Mr. Harshal Chouhan, Advocate. For Respondent No. 1 : None present. For Respondents No. 2 to 4 : Mr. Ajay Kumrani, Advocate. Hon'ble Mr. Justice Naresh Kumar Chandravanshi Order On Board 10-04-2024 1. This petition has been preferred under Article 226 of the Constitution of India challenging the order dated 25.09.2023 (Annexure P-1) passed by Income Tax Appellate Tribunal, Raipur Bench, Raipur in Income Tax Appeal No. 31/RPR/2020. 2 2. Learned counsel for the respondents No. 2, 3 & 4 would submit that impugned order passed by Income Tax Appellate Tribunal is appealable under Section 260A of The Income Tax Act, 1961 and the said appeal shall lie before the Division Bench of this Court as per Rule 369 of The High Court of Chhattisgarh Rules, 2007, therefore, instant petition is not maintainable before the Single Bench. 3. In reply, learned counsel for the petitioner would submit that impugned order dated 25th September, 2023 (Annexure P-1) has been passed by the appellate Tribunal, arbitrarily condoning the huge delay of 3699 days in filing the appeal, which itself is illegal, therefore, substantial question of law is involved in the instant case and this petition is very well maintainable before this Bench. 4. At this stage, it would be appropriate to notice the provisions contained in Section 260A (1) of the Income-Tax Act, 1961 and Rule 369 of The High Court of Chhattisgarh Rules, 2007, which are reproduced below :- “260A. Appeal to High Court.- (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal [before the date of establishment of the National Tax Tribunal], if the High Court is satisfied that the case involves a substantial question of law.” “369. References, appeal and applications under the Income Tax Act, 1961 (hereinafter in this part (K) of this Chapter referred to as the ‘Act’) shall be posted before 3 such Bench of two Judges as the Chief Justice may specify by general or special order and it shall be registered as Income Tax References or Income Tax Appeal, as the case may be.” 5. Having considered the provisions contained in Section 260A of the Income Tax Act, 1961 as well as the provisions of Rule 369 of The High Court of Chhattisgarh Rules, 2007, instant petition, as framed & filed, against the order dated 25.09.2023 passed by Income Tax Appellate Tribunal, Raipur Bench, Raipur is not maintainable before this Court, rather it seems that appeal before Division Bench of this Court shall lie. 6. In view of the foregoing discussion, this petition is dismissed as not maintainable. Sd/- (Naresh Kumar Chandravanshi) Judge Amit/- 4 "