Cwjc v. Principal Commissioner Of Income Tax And Ors

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.145 of 2019 ====================================================== North Bihar Power Distribution Co. Ltd., a company incorporated under theCompanies Act, 1956 having its Office at Vidut Bhawan Baily Raod, Patna-800001 through its Deputy General Manager-Finance Anurag, son of lateRajendra Prasad resident of Flat No.406 Ramayan Apartment ExhibitionRoad P.O GPO, P.S. Gandhi Maidan, District-Patna. ... ... Petitioner/s Versus 1. Principal Commissioner of Income Tax and Ors 2. Commissioner of Income Tax TDS, having its office at Central RevenueBuilding, Bir Chand Patel Marg Building, Bir Chand Patel Marg 3. Asst. Commissioner of Income Tax TDS, having its office at Central RevenueBuilding, Bir Chand Pate Building, Bir Chand Pate ... ... Respondent/s ======================================================Appearance :For the Petitioner/s: Mr.D.V.Pathy, Adv.For the Respondent/s: Ms.Archana Sinha @ Archana Shahi, Adv. ====================================================== CORAM: HONOURABLE MR. JUSTICE JYOTI SARAN and HONOURABLE MR. JUSTICE ARVIND SRIVASTAVAORAL JUDGMENT(Per: HONOURABLE MR. JUSTICE JYOTI SARAN) Date : 15-01-2019 Heard Mr. D.V. Pathy, learned counsel for the petitioner and Ms. Archana Sinha for the Income Tax Department. The petitioner prays for the following reliefs: “i) the notice of demand dated 15.11.2018 (ascontained in Annexure-4 Series) issued by therespondent no.3 for the Financial Year relevant tothe Assessment Year 2017-18 be stayed.ii) for granting any other relief(s) to which thepetitioner is otherwise found entitled to.” Mr. Pathy, learned counsel for the petitioner submits that the petitioner feeling aggrieved by the order of the Commissioner, Income Tax (Appeals), Patna has preferred an appeal before theIncome Tax Appellate Tribunal, Patna Bench on 20.11.2018,however, since the Bench of the Income Tax Appellate Tribunal,Patna Bench is not available that the appeal is delayed thus raisingapprehensions for the petitioner regarding enforcement of thedemand by the Department dated 15.11.2018, copies of which areenclosed at Annexure-4 series and relate to the Assessment Year2017-18. Mr. Pathy submits that the limited prayer made by thepetitioner is that the concerned authorities of the Income TaxDepartment may be restrained from acting pursuant to the demandnotice raised against the petitioner which is the subject matter ofthe pending appeal before the Appellate Tribunal and it is but forthe nonavailability of the Bench that the hearing is delayed, forwhich the petitioner cannot be blamed. This matter was heard on 08.01.2019 and on therequest made by Ms. Archana Sinha, learned counsel representingthe Income Tax Department and to enable her to seek instructionsthat the matter was adjourned and is taken up today when Ms.Archana Sinha accepts the position regarding nonavailability ofthe concerned Bench of Appellate Tribunal but submits that stepsare being taken for its constitution and thus even if, this Court bepersuaded to grant interim protection to the petitioner, it be for a limited period coupled with a direction to the petitioner ofcooperating in the expeditious disposal of the appeal, as and whenthe Appellate Tribunal is constituted. Mr. Pathy, fairly accepting the submissions so made,submits that there would be no lapse on behalf of the petitioner incooperating in expeditious disposal of the appeal. Having heard learned counsel for the parties andconsidering the nature of the grievance raised as well as theundisputed position existing regarding nonavailability of theAppellate Bench, we deem it proper to order for stay of thedemand notice dated 15.11.2018 impugned at Annexure-4 Seriesto the writ petition until the constitution of the Appellate Benchand its expeditious hearing/disposal by the concerned bench. The writ petition is allowed with the directions above. (Jyoti Saran, J) ( Arvind Srivastava, J) Mr. Pathy, fairly accepting the submissions so made,submits that there would be no lapse on behalf of the petitioner incooperating in expeditious disposal of the appeal. Having heard learned counsel for the parties andconsidering the nature of the grievance raised as well as theundisputed position existing regarding nonavailability of theAppellate Bench, we deem it proper to order for stay of thedemand notice dated 15.11.2018 impugned at Annexure-4 Seriesto the writ petition until the constitution of the Appellate Benchand its expeditious hearing/disposal by the concerned bench. The writ petition is allowed with the directions above. (Jyoti Saran, J) ( Arvind Srivastava, J) Bibhash/- AFR/NAFRNAFRCAV DATENAUploading Date28.01.2019Transmission DateNA