2025 (1) TMI 1190

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....l for the petitioner and learned Senior counsel for the Income Tax Department. 2. This application has been filed seeking the following reliefs:- "(i) For issuance of a writ of certiorari or any other appropriate writ(s), order(s) or direction(s) quashing the order imposing penalty dated 27.09.2024 ("Impugned order") passed by the Respondent under Section 270A of the Income Tax Act, 1961 ("the Act") by overreaching the Judgment of this Hon'ble Court in CWJC No. 6380 of 2024 dated 22.04.2024 whereby the Hon'ble Court has directed exclusion of the period 10.04.2024 to 22.04.2024 while filing appeal before the Appellate Authority and in passing the order in contravention to the Rule of Principles of Natural Justice and without allo....

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....024 granting liberty to the petitioner to approach the appellate authority and at the same time, the appellate authority was directed that the period between 10.04.2024 to 22.04.2024, during which the writ was pending in this Court, is to be excluded while reckoning the delay in filing the appeal. 4. Learned counsel submits that on filing of an appeal by the petitioner before the appellate authority, the appellate authority has condoned the delay in filing of the appeal and issued notice dated 01.05.2024. After issuance of notice by the appellate authority in the appeal, the respondent issued a show-cause notice under Section 270A of the Income Tax Act, 1961 (hereinafter referred to as the 'Act of 1961') on 14.05.2024 requiring complianc....

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....e penalty proceeding to refrain itself from going into the issue of delay in filing of the appeal. In the process, the order of the High Court passed in CWJC No. 6380 of 2024 has been completely lost sight of. 7. Mrs. Archana Sinha, learned Senior counsel representing the Department, submits that in course of the penalty proceeding, the competent authority was not informed that the appeal preferred by this petitioner before the appellate authority has been entertained and notice has been issued after condonation of delay. Had this been brought to the notice of the competent authority, who was in seisin of the penalty proceeding, that would have been definitely considered and an appropriate view would have been taken. 8. Be that as it ....