NRI-BUILDTECH (INDIA) PRIVATE LIMITED vs. THE INCOME TAX OFFICER

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CW/3425/2022HC RajasthanRJHC02016451202221 May 2025Author: AVNEESH JHINGAN,MUKESH RAJPUROHIT2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal (High Court) disposed of the writ petition as not pressed. The petitioner was granted liberty to avail the remedy of appeal. The Court further directed that if the petitioner files an appeal within four weeks from the date of the order, it shall be treated as filed within the period of limitation. Additionally, the petitioner was given liberty to request the appellate authority for expeditious disposal of the appeal, and the Court expressed that such a request would be considered sympathetically and expeditiously. No decision was made on the merits of the assessment order itself.

What were the facts?

The petitioner, Nri-Buildtech (India) Private Limited, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur, challenging an assessment order dated 30.06.2021. The respondents were the Income Tax Officer, National Faceless Assessment Centre, and the Principal Commissioner of Income Tax, Alwar. The petition was filed in 2022. After arguing the matter for some time, the petitioner's counsel sought to withdraw the petition with liberty to avail the remedy of appeal.

What were the issues?

1. Whether the petitioner is entitled to pursue a writ petition challenging the assessment order dated 30.06.2021, or if the alternative remedy of appeal is to be preferred? (Question of law and fact, concerning the availability of alternative remedies). Contentions: Assessee (Petitioner): Argued the writ petition on merits, but ultimately sought to withdraw it with liberty to file an appeal. Revenue (Respondents): No specific arguments recorded in the judgment regarding the maintainability of the writ petition or the merits of the assessment order, as the petitioner withdrew the petition.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
[2025:RJ-JP:21406-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 3425/2022 Nri-Buildtech (India) Private Limited, Having Address Main Road Chopanki Near Power House, Vill - Bilhedi Bhiwadi, Alwar 301019, Rajasthan, India Through Its Director Anwar Khan S/o Ayub Khan, Aged About 24 Years, Resident Of Vill- Khijarpur, Po- Bhiwadi Tehsil Tijara, Distt - Alwar Rajasthan 301019 Having Pin Aaecn3080A ----Petitioner Versus 1. The Income Tax Officer, National Faceless Assessment Centre Income Tax Department Ministry Of Finance Room Number 401 2Nd Floor Near Jawaharlal Nehru Stadium Delhi - 110003 2. Principal Commissioner Of Income Tax, Alwar, Rajasthan. Having Office At Aaykar Bhawan, Moti Doongri, Alwar 301001 ----Respondents For Petitioner(s) : Mr.Siddharth Ranka, Adv. with Mr. Rohan Chatter, Adv. For Respondent(s) : Mr.Anuroop Singhi, Adv. with Mr. N.S. Bhati & Mr. Aditya Khandelwal HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MUKESH RAJPUROHIT

Order 21/05/2025

1.

This petition is filed challenging the assessment order dated 30.06.2021. 2. Learned counsel for the petitioner after arguing at some length is not pressing this petition with liberty to avail remedy of appeal.

[2025:RJ-JP:21406-DB] (2 of 2) [CW-3425/2022]

3.

The writ petition is disposed of as not pressed with liberty as prayed for.

4.

Considering that this petition is pending since 2022, in case the petitioner files appeal within four weeks, the same shall be treated to be filed within limitation.

5.

The petitioner shall be at liberty to make a request before the appellate authority for an expeditious disposal of the appeal. There is no doubt in the eventuality of request for early disposal of appeal being made by the petitioner, the same shall be considered sympathetically as expeditiously as possible in the facts of the case. (MUKESH RAJPUROHIT),J (AVNEESH JHINGAN),J GAURAV SHARMA /70

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