Amit Kishore, Son Of Sri Upendra Kishore, Resident Of 1A Radhikaapartment, A.n. Path, Boring Road, Patna, The Managing Director Ofpetitioner v. The Principal Commissioner, Income Tax Patna

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.6709 of 2022 ====================================================== 1.Balaji Tirupati Construction Pvt. Ltd. having its registered office at HouseNo. 46, 2nd Floor, North S.K.Puri, A.N. Path, Boaring Road, P.S. - SiriKrishnapuri, District- Patna through its Director namely Amit Kishore, agedabout 46 years, (Male), Son of Sri Upendra Kishore, Resident of 1A RadhikaApartment, A.N. Path, Boaring Road, Patna.No. 46, 2nd Floor, North S.K.Puri, A.N. Path, Boaring Road, P.S. - SiriKrishnapuri, District- Patna through its Director namely Amit Kishore, agedabout 46 years, (Male), Son of Sri Upendra Kishore, Resident of 1A RadhikaApartment, A.N. Path, Boaring Road, Patna. 2.Amit Kishore, Son of Sri Upendra Kishore, Resident of 1A RadhikaApartment, A.N. Path, Boring Road, Patna, the Managing Director ofPetitioner No.1.Apartment, A.N. Path, Boring Road, Patna, the Managing Director ofPetitioner No.1. Versus ... ... Petitioner/s 1.The Principal Commissioner, Income Tax Patna. 2.The Joint Commissioner, Income Tax Range- 2, Patna. 3.The Commissioner, Income Tax, Patna. 4.The Income Tax Officer, Ward 2(1), Patna. 5.The Aurhorized Officer, National Faceless Assessment Centre, Delhi. 6.The Authorized Officer, National Faceless Appeal Centre, Delhi. ... ... Respondent/s ======================================================Appearance :For the Petitioner/s: Mr. Vipin Kumar, Advocate For the Respondent/s: Ms. Archana Sinha @ Archana Shahi, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 09-05-2022 Petitioners have prayed for the following relief(s):- “a. For quashing of order dated 05.01.2022 passedby the Joint/Additional/Dy. Assistant CommissionerIncome Tax National Faceless Assessment Centrewhereby and whereunder penalty of Rs. 84,50,000/- islevied for default of section 274 r.w.s. 271D of the Actfor assessment year 2017-18 against the petitioner whichis barred by limitation under section 275(1)(c) of the Act. b. For quashing of notice of demand under Section156 of the Act dated 04.01.2022 whereby petitioner hasbeen asked to deposit sum of Rs. 84,50,000/- within 30days from the date of service of notice. c. For direction to the respondent authority to hearthe appeal filed by the petitioner under Section 246A anddisposed of by reasoned order within stipulated period asfixed by this Hon’ble Court. d. For any other relief/reliefs for which thepetitioner is found entitled too.” Learned counsel for the petitioners states that petitioners’ appeal is pending before the appellate authorityand petitioners shall be content if a direction is issued forexpeditious disposal of the same. Learned counsel for the respondents states thatthe appeal shall be considered and decided within a period offour months from the date of appearance of the petitionersbefore the Appellate Authority along with a copy of thisorder. Statement accepted and taken on record. As such, petition stands disposed of in thefollowing terms:- (a) Petitioners shall make themselves availablebefore the Appellate Authority on 23.05. 2022; (b) Opportunity shall be granted to the parties toplace on record all essential documents and materials, if sorequired and desired; (d) Petitioner through learned counsel undertakesto fully cooperate and not take unnecessary adjournment; (e) The Appellate Authority shall decide theappeal on merits, in compliance of the principles of naturaljustice; (f) The Appellate Authority shall pass a reasonedand speaking order, within a period of four months from thedate of appearance of the petitioners before the AppellateAuthority; till then no coercive step shall be taken againstthe petitioners. (g) Copy of the order passed by the AppellateAuthority shall be supplied to the parties; (a) Petitioners shall make themselves availablebefore the Appellate Authority on 23.05. 2022; (b) Opportunity shall be granted to the parties toplace on record all essential documents and materials, if sorequired and desired; (d) Petitioner through learned counsel undertakesto fully cooperate and not take unnecessary adjournment; (e) The Appellate Authority shall decide theappeal on merits, in compliance of the principles of naturaljustice; (f) The Appellate Authority shall pass a reasonedand speaking order, within a period of four months from thedate of appearance of the petitioners before the AppellateAuthority; till then no coercive step shall be taken againstthe petitioners. (g) Copy of the order passed by the AppellateAuthority shall be supplied to the parties; (g) Equally, liberty reserved to the parties to takerecourse to such other remedies as are otherwise available inaccordance with law; (h) We are hopeful that as and when petitionerstake recourse to such remedies, as are otherwise available inlaw, before the appropriate forum, the same shall be dealtwith, in accordance with law and with reasonable dispatch; (i) We have not expressed any opinion on meritsand all issues are left open; (j) Liberty reserved to the petitioners to assail the order, before the appropriate forum, should the need so arisesubsequently. The instant petition sands disposed of in the aforesaid terms. Interlocutory Application(s), if any, stands disposed of. (Sanjay Karol, CJ) Sujit/Ashwini AFR/NAFRCAV DATEUploading Date13.05.2022Transmission Date ( S. Kumar, J)