NDS ART WORLD PRIVATE LIMITED vs ADDITIONAL COMMISSIONER OF INCOME TAX OSD OT AND WT AND ORS.

Judgment text excerpt

2025:BHC-OS:1389-DB Sayyed 2-WP.2930.2024.docx IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.2930 OF 2024 ND’S Art World Private Limited ...Petitioner Versus Additional Commissioner of Income Tax (OSD) (OT & WT) & Ors. ...Respondents _____________________________________________________ Ms. Priyanka Jain a/w Mr. Pankaj Soni i/b. Vaish Associates for the Petitioner. Mr. P. A. Narayanan for the Respondents. _____________________________________________________ CORAM : M. S. Sonak & Jitendra Jain, JJ. DATED: 28 January 2025 ORAL JUDGMENT:- (Per M. S. Sonak, J.) 1. Heard Ms. Jain, learned counsel for the Petitioner and Mr. Narayanan, learned counsel for the Respondents. 2. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. The Petitioner challenges the order dated 24 January 2024, which dismissed the Petitioner’s application for condonation of a delay of around 10 months in filing the return of income for the assessment year 2020-2021. 4. Ms. Jain submits that the impugned order in this case has been made by the Additional Commissioner of Income Tax (CIT) (OSD) (OT & WT) “with the approval of competent authority”. She submits that the power to consider and dispose of an application for condonation of delay is vested in the Central Board of Direct Taxes (CBDT) under the provisions of Section 119(2)(b) of the Income Tax Page 1 of 6 Sayyed 2-WP.2930.2024.docx Act, 1961 (“the IT Act”). She submits that the impugned order is neither by CBDT nor any of its members. There is no clarity about which competent authority has approved the making of this order. She submits that in any event, even if the CBDT or its members approve the order, it cannot be regarde