M/S Shree Shyam Pulp & Board Mills Ltd. v. Commissioner Income Tax (Appeal-8) & ORS.

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P. (C) No. 6584/2016 SHREE SHYAM PULP & BOARD MILLS LTD. ..... Petitioner Through: Mr. Deepak Kumar Vijay, Advocate versus COMMISSIONER INCOME TAX (APPEAL-8) & ORS .....Respondents Through: Mr. Rahul Chaudhary, Senior Standing Counsel

CORAM:

JUSTICE S. MURALIDHAR JUSTICE PRATHIBA M. SINGH

O R D E R

% 31.07.2017 C.M. No. 27103//2017 (for directions)

1. Notice. Notice of the application is accepted by Mr. Rahul Chaudhary, learned Senior Standing Counsel for the Respondent/Department.

2. The grievance of the Applicant/Petitioner is that the Applicant/Petitioner is unable to file its appeal against the assessment order for the Assessment Year ('AY') 2014-15. According to the Petitioner, the system is unable to upload the appeal of the Applicant/Petitioner as the PAN of the Petitioner has been blocked.

3. Mr. Rahul Chaudhary, learned Senior Standing Counsel for the Revenue, on instructions, states that the PAN of the Petitioner has been unblocked and it should not be difficult of the Applicant/Petitioner to file the appeal online.

4. In these circumstances, it is directed that the Petitioner will appear before the Commissioner of Income Tax (Appeals) ['CIT (A)'] concerned on 2nd August, 2017 at 3 pm. If there is any difficulty in the Petitioner uploading the appeal online in the presence of the CIT (A) then the CIT(A) will permit the Applicant/Petitioner to tender the appeal in a hard copy.

5. The issue of limitation will be for the CIT (A) to decide in accordance with law.

6. The application is disposed of in the above terms.

7. Dasti under the signatures of the Court Master. S. MURALIDHAR, J.

PRATHIBA M. SINGH, J.

JULY 31, 2017 rd