wp-2264-2019 IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 2264 OF 2019 Magnolia Mayura CHS Ltd., .. Petitioner. v/s. Union of India & Others .. Respondents. Mr. Ajit Manwani i/b. & Legal, for Petitioner. Mr. Sham Walve, for Resolution No.3. CORAM: M.S.SANKLECHA & NITIN JAMDAR, JJ. DATE : 16th OCTOBER, 2019. P.C:- This Petition under Article 226 of Constitution of India, seeks direction to Respondent i.e. Central Board of Direct Taxes (CBDT) and Principal Commissioner of Income Tax to allow Petitioner s application dated 21st July, 2016 under Direct Tax Dispute Resolution Scheme, 2016 (the Scheme, 2016). It also seeks setting aside of order dated 31st March, 2016 passed by Commissioner of Income Tax (Appeals), [CIT(A)], confirming penalty for Assessment Years 2008-09 to 2011-12. 2 Assessing Office had, by order dated 27 th June, 2014, imposed penalty upon Petitioner for Assessment Years 2008-09 to 2011-12. Petitioner had filed appeal on 25 th July, 2014 to CIT(A) against orders of Assessing Officer, imposing penalty for above Assessment Years. 3 Finance Bill 2016 introduced Scheme, 2016 and S.R.JOSHI 1 of 3 ::: Uploaded on - 19/10/2019 ::: Downloaded on - 24/10/2019 14:55:22 ::: wp-2264-2019 same came to be passed as part of Finance Act, 2016. aforesaid scheme sought to settle dispute between Assessee and Revenue on Petitioner paying partial amount of tax / penalty imposed upon it. This Scheme, 2016 was effective from 1st June, 2016. 4 In view of above, Appellant s by letter dated 28 th March, 2016 sought adjournment as it desired to take benefit of Scheme, 2016 which would be enacted shortly. However, CIT(A) did not accept request and by order dated 31 st March, 2016, dismissed Petitioner s appeal. Thereafter, Petitioner on 9 th August, 2016 filed application before authority under Scheme, 2016, seeking its benefit. However, by order dated 22 nd September, 2016, same came to be dismissed, as there was no appeal pending on date when Petitioner made application under Scheme, 2016. Thus, not satisfying qualifying condition to avail of its benefit. 5 It is Petitioner s submission that, CBDT ad issued direction to CIT(A) on 30th March, 2019, as it evident from Circular No. 33 of 2016 dated 12th September, 2016 that, where Appellant expresses its intent to avail of benefit of Scheme 2016, then appeals should be kept pending. Thus, it is submitted that, order dated 31st March, 2016 passed by CIT(A), be set aside and direction be given to CBDT to entertain Petitioner s application under Scheme, 2016. 6 We find that Petitioner s appeal before CIT(A) was dismissed on 31st March, 2016. Petitioner s application admittedly made on 9th August, 2016 after Appeal was dismissed. This application came to be rejected on 22nd September, 2016, as there was no appeal S.R.JOSHI 2 of 3 ::: Uploaded on - 19/10/2019 ::: Downloaded on - 24/10/2019 14:55:22 ::: wp-2264-2019 pending. order of CIT(A) which Petitioner seeks to set aside, is order dated 31st March, 2016. Thus, Petition suffers from laches as orders were passed as far back in 2016 and relief is being sought in 2019. Besides, Scheme 2016 under which Petitioner seeks benefit,is also not shown to be available today. 7 In above view, no occasion to examine merits of Petitioner s claim, can arise. Therefore, only on ground of laches/ delay, Petition is dismissed. (NITIN JAMDAR,J.) (M.S.SANKLECHA,J.) S.R.JOSHI 3 of 3 ::: Uploaded on - 19/10/2019 ::: Downloaded on - 24/10/2019 14:55:22 ::: Magnolia Mayura CHS Ltd. v. Union of India & Other