Orissa High Court
Dinesh Chandra Das vs Income Tax Officer on 3 February, 2025
Author: Arindam Sinha
Bench: Arindam Sinha, M.S. Sahoo
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.2137 of 2025
Dinesh Chandra Das .... Petitioner
-Versus-
Income Tax Officer, Ward-1, Baripada .... Opposite Parties
and others
Advocates appeared in this case:
For Petitioner : Mr. Jagabandhu Sahoo, Senior Advocate
Ms. Kajal Sahoo, Advocate
For Opposite Parties : Mr. S.C. Mohanty, Senior Standing Counsel
Mr. A. Kedia, Junior Standing Counsel
CORAM:
THE HON'BLE MR. JUSTICE ARINDAM SINHA,
ACTING CHIEF JUSTICE
AND
THE HON'BLE MR. JUSTICE M.S. SAHOO
JUDGMENT
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Date of hearing and judgment: 3rd February, 2025
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ARINDAM SINHA, ACJ.
1. Mr. Sahoo, learned senior advocate appears on behalf of
petitioner-assessee. He submits, impugned is notice dated 25th July,
WPC no. 2137 of 2025
2024 of attachment. He points out from the notice, it is in respect of
some assessment years between assessment years 2008-09 and 2014-15.
His client's challenge to the notice is in respect of assessment years
2008-09 and 2009-10.
2. For the relevant assessment years, there was assessment on
reopening. Several allegations were made including of unexplained
expenditure. His client had preferred appeal to the First Appellate
Authority. The appeal was within time but submitted manually, instead
of electronically.
3. In fairness he points out, there was circular dated 26th May, 2016
requiring revenue to treat appeals filed in paper form manually as
invalid appeals. By order dated 21st June, 2023 the First Appellate
Authority dismissed his client's appeal as invalid.
4. He submits, the Income Tax Appellate Tribunal, Mumbai Bench
in ITA no.426/M/2018 (M/s. Asterix Reinforced Ltd., v. Income Tax
Officer) had in similar facts relegated to the First Appellate Authority,
admission of appeal in electronic form on condoning delay. He seeks
likewise direction upon the First Appellate Authority to permit his
client to file appeal in electronic form and admit the same on condoning
the delay.
WPC no. 2137 of 2025
5. Mr. Mohanty, learned advocate, Senior Standing Counsel appears
on behalf of Revenue. He submits, the appeal was duly dismissed as
invalid following the circular. There is no scope for interference.
6. Sub section (3) in section 249 of Income Tax Act, 1961 provides
for the First Appellate Authority to admit appeal by exercise of
discretion, where it is filed after the expiration of the period, on
satisfaction that appellant had sufficient cause for not presenting it
within the prescribed period. In this case we see that the appeal was
filed manually and within time. The appeal stood dismissed as invalid
on 21st June, 2023. Petitioner is before this Court by writ petition
against impugned attachment order passed pursuant to dismissal of his
appeal. In similar circumstances, we do see that the Income Tax
Appellate Tribunal in Mumbai had dealt with the situation by requiring
appellant therein to file the appeal with accompanying direction on
condonation of delay. In this case petitioner has causes for
consideration and satisfaction obtained, to apply on filing e-appeal, for
condonation of delay in not having so filed earlier. Fact of appeal filed
manually within time is a relevant fact to be considered.
7. On query from Court Mr. Mohanty submits, there was no interim
attachment order, during which the appeal filed manually stood
WPC no. 2137 of 2025
pending. In the circumstances, there will be stay of impugned notice
dated 25th July, 2024 till 24th February, 2025. Within that time
petitioner will present e-appeal along with application for condonation
of delay. There is apprehension expressed on whether the portal will
allow such appeal being uploaded. Petitioner has leave to produce
certified copy of this order and seek facilitation from appropriate
department in revenue, for preferring the appeal. In event the appeal is
uploaded on or prior to 24th February, 2025, impugned attachment order
will stand set aside and quashed leaving the First Appellate Authority to
proceed with adjudication on condonation of delay and, if satisfied, to
admit the appeal and adjudicate thereon.
8. Mr. Sahoo submits, there is also involved assessment year 2012-
13 in impugned attachment notice, appeal against which was decided on
merits. Our direction regarding stay of operation of impugned
attachment notice is excluding the attachment pursuant to First
Appellate order in respect of assessment year 2012-13. We record that
we have not adjudicated on the particular challenge, for petitioner to
separately agitate, if permissible in law. Petitioner is left to find remedy
regarding order made by the First Appellate Authority in respect of
WPC no. 2137 of 2025
assessment year 2012-13, including by preferring appeal to the
Tribunal.
9. The writ petition is disposed of.
(Arindam Sinha)
Acting Chief Justice
(M.S. Sahoo)
Judge
S. Behera
Designation: Senior Stenographer
Location: High Court of Orissa, Cuttack
Date: 04-Feb-2025 12:07:31
WPC no. 2137 of 2025
