PRINCIPAL COMMISSIONER OF INCOME TAX AND ORS V. AGNISHANTI INFRA PROVIDER PVT LTD

I.A.(Civil)/876/2025

AI Insights

The case involves the Income Tax Department seeking an enlargement of time to comply with a previous court order directing the consideration of a petitioner's claim for condonation of delay due to hardship. The original order required the Central Board of Direct Taxes (CBDT) to make a decision within 60 days, which was not met due to procedural requirements. The court heard arguments from both the Income Tax Department and the assessee, Agnishanti Infra Provider Pvt Ltd, represented by its director, Sri Kunal Agnihotri. Both parties agreed to the extension, leading to the court granting an additional 60 days for compliance.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 758726 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 07-04-2025
• Assessment Year: misc
• Other Referred Cases: WP(C)/3009/2024
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: MD KHAN
• Assessee Lawyers: JACKLIN LASKAR
• Keywords: CBDT; Condonation of delay; Income Tax; Interlocutory Application; Enlargement of Time

Judgement Text

"Page No.# 1/5 GAHC010036302025 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/876/2025 PRINCIPAL COMMISSIONER OF INCOME TAX AND ORS INCOME TAX, GUWAHATI-01 2: ASST. DIRECTOR OF INCOME TAX CPC BENGALURU CENTRALIZED PROCESSING CENTRE INCOME TAX DEPARTMENT BENGALURU PIN- 560500. 3: DY. DIRECTOR OF INCOME TAX CPC BENGALURU CENTRALIZED PROCESSING CENTRE INCOME TAX DEPARTMENT BENGALURU PIN- 560500. 4: CENTRAL BOARD OF DIRECT TAXES HEADED BY THE CHAIRPERSON CBDT MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVT. OF INDIA HAVING ITS OFFICE AT NORTH BLOCK SECRETARIAT BUILDING Page No.# 2/5 NEW DELHI- 110001 VERSUS AGNISHANTI INFRA PROVIDER PVT LTD ( A PRIVATE LTD. COMPANY HOLDING PAN AALCA5858Q, HAVING ITS REGISTERED OFFICE AT GNB ROAD, AMBARI, GHY-1.) (REPRESENTED BY ITS DIRECTOR, SRI KUNAL AGNIHOTRI, DIN. 00877959) Advocate for the Petitioner : MR JACKLIN LASKAR, Advocate for the Respondent : MD KHAN, Linked Case : WP(C)/3009/2024 AGNISHANTI INFRA PROVICER PVT. LTD. ( A PRIVATE LTD. COMPANY HOLDING PAN AALCA5858Q HAVING ITS REGISTERED OFFICE AT GNB ROAD AMBARI GHY-1.) (REPRESENTED BY ITS DIRECTOR SRI KUNAL AGNIHOTRI DIN. 00877959) VERSUS PRINCIPAL COMMISSIONER INCOME TAX GUWAHATI-1 ROOM NO. 705 AAYKAR BHAWAN CHRISTIAN BASTI G.S. ROAD GUWAHATI- 781005. 2:ASST. DIRECTOR OF INCOME TAX CPC BENGALURU Page No.# 3/5 CENTRALIZED PROCESSING CENTRE INCOME TAX DEPARTMENT BENGALURU PIN- 560500. 3:DY. DIRECTOR OF INCOME TAX CPC BENGALURU CENTRALIZED PROCESSING CENTRE INCOME TAX DEPARTMENT BENGALURU PIN- 560500. 4:CENTRAL BOARD OF DIRECT TAXES HEADED BY THE CHAIRPERSON CBDT MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVT. OF INDIA HAVING ITS OFFICE AT NORTH BLOCK SECRETARIAT BUILDING NEW DELHI- 110001. ------------ Advocate for : MD KHAN Advocate for : SC INCOME TAX appearing for PRINCIPAL COMMISSIONER INCOME TAX GUWAHATI-1 Page No.# 4/5 BEFORE HONOURABLE MR. JUSTICE SOUMITRA SAIKIA ORDER 07.04.2025 Heard Mr. S. Chetia, learned counsel for the applicant. Also heard Mr. D. Khan, learned counsel for the respondents. This interlocutory application has been filed by the Income Tax Department seeking enlargement of time for passing necessary orders in terms of the directions contained in the order dated 20.11.2024 passed in W.P.(C) No. 3009/2024. By the said order, a direction was issued to the CBDT authorities to consider the claim of the petitioner for condonation of the delay on the grounds of hardship and thereafter pass appropriate order. The entire exercise was directed to be carried out within the outer limit of 60 days. The learned counsel for the applicant has referred to the grounds urged in the present interlocutory application seeking enlargement of time. It is submitted that because of official process required to be undertaken, the direction could not be carried out within the time specified in the order dated 20.11.2024. The matter is now before the CBDT and considering that the proper opportunity of hearing is required to be granted and notices to that effect are to be issued to the assessee, prayer is made on behalf of the department for grant of further time of 90 days. The learned counsel for the assessee does not object to the prayer for enlargement of time. Considering the submissions made and also taking into consideration of the Page No.# 5/5 grounds urged in the interlocutory application seeking extension or enlargement of time, this Court is of the view that ends of justice will be met if further period of 60 days is granted to the authorities concerned to carry out the directions contained in the order dated 20.11.2024 passed in W.P.(C) No. 3009/2024. The interlocutory application stands disposed of. The directions contained be carried out within 60 days from today. JUDGE Comparing Assistant "