Authority: Calcutta High Court
Order Date: 25 September 2026
Case Overview
- Parties: M/S. Venkateswar Medicare Pvt. Ltd. (petitioner) vs Union of India, Income Tax Department, and other respondents.
- The petitioner sought condonation of a 75‑day delay in filing income‑tax returns; the Principal Commissioner of Income Tax‑I, Kolkata had rejected the application on 25 September 2025.
- The Commissioner’s order noted that the assessee had filed returns for assessment years 2010‑11 to 2023‑24 except 2019‑20, and had failed to file returns on time in four assessment years, labeling the petitioner a habitual defaulter.
- The petitioner alleged that the order did not give an opportunity to submit the documents listed by the authorities as evidence, violating principles of natural justice.
- Respondents argued that the petition was not maintainable and that no natural‑justice breach occurred.
Final Outcome
- The Court set aside the impugned order dated 25 September 2025.
- Respondents must allow the petitioner to submit all documents specified in the order within ten days from the date of this order.
- Upon receipt of the documents, the authorities shall consider the condonation of delay application within four weeks, hearing the petitioner and issuing a reasoned order.
- No affidavits were called for; the petitioner’s allegations were not admitted.
- The writ petition (WPA/652/2026) was disposed of.
Topics: Taxation, Judicial Review