Bits N Bytes Soft Private Limited vs Pr Commissioner Of Income-Tax 1 & ...
2021 Latest Caselaw 3632 Del

                          $~20
                          *    IN THE HIGH COURT OF DELHI AT NEW DELHI

                          +      W.P.(C) 14955/2021

                                 BITS N BYTES SOFT PRIVATE LIMITED          ..... Petitioner
                                               Through: Mr. V. Lakshmi Kumaran, Advocate
                                                        with Mr. S. Vasudevan, Advocate.

                                                    versus

                                 PR COMMISSIONER OF
                                 INCOME-TAX 1 & ORS.                       ..... Respondents
                                              Through: Mr. Zoheb Hossain, Advocate.

                          %                                     Date of Decision: 24th December, 2021

                                 CORAM:
                                 HON'BLE MR. JUSTICE MANMOHAN
                                 HON'BLE MR. JUSTICE NAVIN CHAWLA

                                             JUDGMENT

MANMOHAN, J (Or al):

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

Signature Not Verified Digitally Signed By:KRISHNA BHOJ

17:56:57 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.

MANMOHAN, J

NAVIN CHAWLA, J DECEMBER 24, 2021 js

Signature Not Verified Digitally Signed By:KRISHNA BHOJ

17:56:57