Cwjc/4860/2020 Of Smt. Krishna Singh v. The Commissioner Of Income Tax (Appeals), Patna-2

2 04-03-2020 IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.4860 of 2020 ====================================================== Smt. Krishna Singh Wife of Prabhat Narain Singh, Resident of 103, EastBoring Canal Road, P.O.- GPO, Patna, Police Station- Buddha Colony, Patna,District- Patna. ... ... Petitioner/s Versus The Commissioner of Income Tax (Appeals), Patna-2. ... ... Respondent/s ======================================================Appearance :For the Petitioner/s: Mr.Ajay Kumar RastogiFor the Respondent/s: Mr.Rishi Raj Sinha====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMARORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) Heard learned counsel for the petitioner and learned counsel for the respondent. Petitioner has prayed for following reliefs:- “(i) For issuance is a writ in the natureof certiorari or any other appropriate writ ororder for quashing of order dated 10.02.2020passed by the respondent the Commissioner ofIncome Tax (Appeals), Patna-2 , in violation ofprinciple of natural justice, by which the appealNo. CIT (A), Patna-2/10048/2017-18 of thepetitioner filed under Section 246A of theIncome Tax Act was dismissed on perverseappreciation of law and facts. The petitionerprays that your lordships may graciously beplaced to remand the matter back to the respondent (the appellate authority) to decide theappeal impartially after giving properopportunity of hearing to the petitioner and afterconsidering the law and facts involved in theappeal. (ii) For issuance of any otherappropriate writ, order or direction restrainingthe respondents from taking any coercive actionagainst the petitioner during the pendency of thepresent writ.” It is not in dispute that, may be on account oftechnical fault, the date indicated for hearing of the appeal was14[th] of February, 2020, As such, in this view of the matter,petitioner is right in contending that the authority, even if thematter has been heard prior thereto, would not have pronouncedthe order on 10[th] of February, 2020, the date prior to 14[th] ofFebruary, 2020, indicated on the official website. As such, on this short ground with we quash and setaside the order dated 10.02.2020 passed by the Commissioner ofIncome Tax (Appeals), Patna-2, with the following directions:- (a) Parties shall appear before the Appellate Authorityon 16.03.2020 when a fresh order would be passed; (b)Parties shall fully co-operate and not takeunnecessary adjournment. veena/rajiv/- U We hope and expect that the authority shall pass order within two weeks thereafter in accordance with law. (Sanjay Karol, CJ) ( S. Kumar, J)