Rajasthan High Court - Jodhpur
Hindustan Zinc Limited vs National Faceless Assessment Centre on 22 September, 2022
Bench: Manindra Mohan Shrivastava, Rekha Borana
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 11772/2022
Hindustan Zinc Limited, Yashad Bhawan, Swaroop Sagar Udaipur
- 3133004, Rajasthan
----Petitioner
Versus
1. National Faceless Assessment Centre, Through Pr. Chief
Commissioner Of Income Tax 2Nd Floor, Jawaharlal Nehru
Stadium New Delhi - 110 003 Email -
[email protected]
2. Deputy Commissioner Of Income Tax, Circle-2, Udaipur
Aaykar Bhawan, Sub-City Centre, Savina, Udaipur-
313001, (Rajasthan)
3. Principal Commissioner Of Income Tax, Aaykar Bhawan,
Sub-City Centre, Savina, Udaipur- 313001, (Rajasthan)
----Respondents
Connected With
D.B. Civil Writ Petition No. 11773/2022
Hindustan Zinc Limited, Yashad Bhawan, Swaroop Sagar, Aged
About 42 Years, Udaipur - 3133004, Rajasthan
----Petitioner
Versus
1. National Faceless Assessment Centre, Through Pr. Chief
Commissioner Of Income Tax 2Nd Floor, Jawaharlal Nehru
Stadium New Delhi - 110 003 Email -
[email protected]
2. Deputy Commissioner Of Income Tax, Circle-2, Udaipur
Aaykar Bhawan, Sub-City Centre, Savina, Udaipur-
313001, (Rajasthan)
3. Principal Commissioner Of Income Tax, Aaykar Bhawan,
Sub-City Centre, Savina, Udaipur- 313001, (Rajasthan)
----Respondents
For Petitioner(s) : Mr. Ajay Vohra, Sr. Advocate with
Mr. Samarth Choudhary through VC
Mr. Neeraj Jain
Mr. Anjay Kothari
For Respondent(s) : Mr. K.K. Bissa
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(2 of 3) [CW-11772/2022]
HON'BLE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA
HON'BLE MS. JUSTICE REKHA BORANA
Order 22/09/2022 Heard.
These two writ petitions have been filed by the petitioner aggrieved by the orders of assessment.
Though number of grounds have been raised by the petitioner in these two writ petitions, taking into consideration that issues of jurisdiction were not raised when the proceedings were pending but are being raised after the assessment orders have been passed, in our opinion, all these issues can be taken up by taking recourse to the remedy of appeal before the Tribunal or its bench having the territorial jurisdiction.
Since we are not inclined to entertain the writ petitions and relegating the petitioner to take recourse of appeal before the Tribunal, the period during which these writ petitions remained pending shall be excluded for the purpose of counting limitation in filing the appeal before the Tribunal.
We also place on record the submission made by learned counsel for the Revenue that there is already a bench of Income Tax Appellate Tribunal in Jodhpur and in urgent matters, if sitting is not taking place at Jodhpur, the matters are taken up at Jaipur.
Be that as it may. Since objection of existence of alternative remedy has been raised by learned counsel for the Revenue, we direct that as soon as the appeal is filed by the petitioner before the jurisdictional bench of the Tribunal, the Tribunal shall ensure hearing of the said appeal within a period of seven days from the date of submission of the appeal along with the stay application. (Downloaded on 23/09/2022 at 12:43:16 AM)
(3 of 3) [CW-11772/2022] Accordingly, the writ petitions are disposed off. The stay applications also stand disposed off. (REKHA BORANA),J (MANINDRA MOHAN SHRIVASTAVA),ACJ 57,58-T.Singh-AnilKC/-
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