Case Law Details
Shalimar Wire Industries Ltd Vs Union of India & Ors. (Calcutta High Court)
The recent judgment by the Calcutta High Court in the case of Shalimar Wire Industries Ltd versus Union of India & Ors. revolves around the appealability of an Income Tax assessment order under Section 143(3) of the Income Tax Act, 1961. This article delves into the court’s decision to dismiss the writ petition challenging the assessment order dated 25th March 2024.
The petitioner contested the assessment order, alleging that their response to a show cause notice via the Samadhan Portal was not considered by the faceless assessment unit before passing the order. They argued this omission violated principles of natural justice. However, the respondents argued that the assessment order was appealable, and the writ petition was filed beyond the stipulated 30-day period, without adequate explanation for the delay.
The court examined the timeline of events, including notices issued under Sections 143(2) and 142(1) of the Income Tax Act, to which the petitioner had responded. Despite being granted an extension to submit their response to the show cause notice, the petitioner’s attempt to upload their response on 22nd March 2024 was allegedly thwarted due to technical issues with the online portal.
The judgment highlights that while the petitioner raised concerns over procedural fairness, they failed to demonstrate how they were prejudiced by the non-consideration of their response. Ultimately, the court ruled that since an appeal process was available to the petitioner, justice would be served by allowing them to file an appeal within 15 days from the judgment date, along with an application for condonation of delay.
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