9911796707
TMI Blog2022 (3) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... sequently, direct the respondents to forbear from taking any further steps towards the recovery of the demand issued pursuant to the assessment order, dated 16.12.2019 issued for the Assessment Year 2011-12 pending disposal of the petitioner's appeal by the Commissioner of Income Tax (Appeals), Chennai. 2. For the Assessment Year 2011-12, there has been an order of assessment, dated 16.12.2019, which according to the petitioner has never been served on her and only at the time of getting the penalty proceedings under Section 271(1)(c) of the Income Tax Act 1961 (in short "the Act"), she was able to receive the assessment order, dated 16.12.2019 from the faceless assessment centre only on 23.12.2021. Thereafter she filed the appeal befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the petitioner can avail the remedy from the Assessing Authority under Section 220(6) of the Act, such an application was filed, however the same has been rejected citing the reason that the petitioner should approach the Appellate Authority, hence the learned counsel seeks indulgence of this Court 7. However, Mr.D.Prabhu Mukunth Arunkumar, learned Junior standing counsel appearing for the respondent would submit that, it has to be proved by the petitioner assessee that the assessment order, dated 16.12.2019 has not been served on her so far and she has not received it. 8. Since the appeal has been belatedly filed, admittedly, only on 24.01.2022, i.e., after the filing of the application under Section 220(6) of the Act before the Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by using his discretion, of course by imposing certain conditions depending upon the circumstances of the case. 12. When that being so, the present order which is impugned herein, dated 07.02.2022, driving the petitioner to approach the Appellate Authority may not be good reason be construed as a reason that can be given by the Assessing Authority within the meaning of Section 220(6) of the Act. 13. Therefore, in that view of this matter, this Court is inclined to dispose of this writ petition with the following order : (i) That the impugned order is set aside and the matter is remitted back to the respondent, where the petitioner can make a fresh application also along with an earlier application, where if he needs to make any additio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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