Comnr.Of Income Tax v. Orissa Stevedors Ltd

IN THE HIGH COURT OF ORISSA AT CUTTACK

I.T.A. No.26 of 2012 Commissioner of Income Tax, Cuttack ....

Appellant Mr. R.S. Chimanka, Sr. Standing Counsel -versusM/s. Orissa Stevedors Ltd.

....

Respondent

CORAM:

THE CHIEF JUSTICE JUSTICE R.K.PATTANAIK Order No.

ORDER

17.02.2022 02.

1. The challenge by the Department in the present appeal is to an order dated 22nd December, 2011 passed by the Income Tax Appellate Tribunal, Cuttack Bench, Cuttack (ITAT) in a batch of appeal, i.e. ITA No.409, 410, 411/CTK/2011 for the Assessment Years (AYs) 2002-03, 2003-04 and 2004-05.

2. The short question is whether the assessment order was barred by limitation under Section 153(1) of the Income Tax Act, 1961 (IT Act)? Admittedly, the assessment order and demand notice both dated 29th December, 2009 were not served on the assessee before 31st December 2009. The Commissioner of Income Tax (Appeals) [CIT (A)] has held that although the assessment order was sent before expiry of limitation period but they were sent for communication to the assessee after expiry of time limit for passing the assessment

// 2 // order. Factually, therefore, the assessment order and demand notice were barred by limitation.

3. The ITAT has agreed with the CIT(A) and after referring to decisions of the High Court and the Supreme Court dismissed the case.

4. Having heard Mr. R.S. Chimanka, learned Senior Standing Counsel for the Department, the Court is unable to take a different view in the matter. No substantial question of law arises. The appeal is dismissed.

(Dr. S. Muralidhar) Chief Justice (R.K. Pattanaik) Judge KC Bisoi