Dinesh Kumar Goyal v. The Income Tax Officer, Ward-6(1), Kolkata & Ors

3.1.2023 ks WPA 28739 of 2022 sl. 21 Dinesh Kumar Goyal Vs The Income Tax Officer, Ward-6(1), Kolkata & Ors. Mr. R.N. Dutt,Ms. Sutapa Roy Chowdhury,Mr. Abhijit Das,Ms. A. Ray … For the Petitioner. Mr. Om Narayan Rai … For the UOI. Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged theimpugned outstanding demand dated 16[th] December,2022 relating to the assessment year 2013-2014 beingAnnexure P-15 at page 146 to the writ petition.Petitioner submits that against the relevantassessment order out of which the demand in questionis arising, petitioner has filed appeal before theCommissioner of Income Tax(Appeals) concerned on17[th] May, 2016 along with an application for stay ofdemand in question and both are pending till datethough more than six years have been passed afterfiling the same and all on a sudden the AssessingOfficer concerned, for realizing of the demand inquestion has issued the impugned demand notice. Considering the facts and circumstances of thecase as appears from record and submission of theparties this writ petition being WPA 28739 of 2022 is disposed of by directing the Appellate Authorityconcerned to consider and dispose of the aforesaidapplication for stay of demand as appears at page 89of the writ petition in accordance with law and bypassing a reasoned and speaking order and aftergiving an opportunity of hearing to the petitioner or hisauthorised representative within a period of four weeksfrom the date of communication of this order. This court does not appreciate such delay of morethan six years on the part of the CIT(Appeals)concerned in disposing of the appeal. It is expectedthat the CIT(Appeals) concerned shall show somepromptness and avoid such delay in future.CIT(Appeals) concerned shall dispose of the pendingappeal in question as expeditiously as possible but notbeyond three months from the date of communicationof this order. Till the disposal of the stay application filed beforethe Appellate Authority concerned on 17[th] May, 2016,there shall be status quo with respect to the impugneddemand dated 16[th] December, 2022. ( Md. Nizamuddin, J. )