SUNITI RAMAN GUPTA (AY 2017-18) S/O SHRI PURAN CHAND GUPTA vs. ASSISTANT COMMISSIONER OF INCOME TAX

CW/10322/2023HC RajasthanRJHC02049416202319 July 2023Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner's request to withdraw the writ petition. The Court noted that a statutory remedy of appeal was available against the order of assessment. Consequently, the petition was dismissed as withdrawn. The Court clarified that all questions of fact and law were kept open for consideration by the Appellate Authority. Furthermore, the Court directed that if an application to condone any delay in filing the appeal is preferred within one week from the date of the order, it should be considered sympathetically, taking into account the petitioner's approach in filing the writ petition.

What were the facts?

The petitioner, Suniti Raman Gupta, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The petition challenged an order of assessment dated May 22, 2023, passed by the Assistant Commissioner of Income Tax, Central Circle, Alwar. The assessment year in question is 2017-18. The petitioner sought withdrawal of the writ petition to avail the statutory remedy of appeal against the assessment order.

What were the issues?

1. Whether the petitioner is entitled to withdraw the writ petition to pursue the statutory remedy of appeal against the order of assessment dated 22.05.2023? Assessee's Contention: The learned counsel for the petitioner, in light of the statutory remedy of appeal available against the order of assessment, prayed for withdrawal of the writ petition to avail this remedy. Revenue's Contention: No specific contention is recorded for the respondent revenue in the provided judgment.

AI-generated summary — verify with the full judgment below

[2023:RJ-JP:14620-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 10322/2023 Suniti Raman Gupta (Ay 2017-18) S/o Shri Puran Chand Gupta, Aged About 65 Years, R/o Ward No. 17, Buchahera Mohalla, Azad Chowk, Kotputli, District Jaipur, Rajasthan - 303108. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle, Central Revenue Building, Moti Doongri Road, Alwar, Rajasthan - 301001. ----Respondent For Petitioner(s) : Mr. Vidant Agrawal HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE SAMEER JAIN Order 19/07/2023 1. Learned counsel for the petitioner in light of the fact that there is statutory remedy of appeal against the order of assessment dated 22.05.2023 (Annexure-3) passed by the Assessing Officer, prays for withdrawal of the writ petition to avail the statutory remedy, as available. 2. Accordingly, the petition is dismissed as withdrawn, as prayed for. 3. It is made clear that all questions of fact and law are kept open for consideration of the Appellate Authority. If any application to condone the delay in filing the appeal is preferred within period of one week from today, the same shall be considered sympathetically keeping in view the approach of the petitioner to this Court by way of the present petition. (SAMEER JAIN),J (AUGUSTINE GEORGE MASIH),CJ KAMLESH KUMAR/RAJAT/3

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