Income Tax Officer, Ward-2(3), Cuttack & Ors v. Opposite Partiesmr. S. Mohanty, Sr. S.c., Income Tax Deptt

IN THE HIGH COURT OF ORISSA AT CUTTACK W.P (C) No.6344 of 2024 Chandrakant Jayantilal Doshi Income Tax Officer, Ward-2(3), Cuttack & Ors. ….. Vs. ….. PetitionerMr. R.P. Kar, Sr. Advocate along with Mr. P.K. Mishra, Advocate Opposite PartiesMr. S. Mohanty, Sr. S.C., Income Tax Deptt. CORAM: DR. JUSTICE B.R. SARANGI MR. JUSTICE G. SATAPATHY ORDER20.03.2024 Order No.01 This matter is taken up through hybrid mode. 2. Heard Mr. R.P. Kar, learned Senior Counsel along with Mr. P.K. Mishra, learned counsel appearing for the petitioner and Mr. S. Mohanty, learned Senior Standing Counsel appearing for the Income Tax Department. 3. In course of hearing, Mr. R.P. Kar, learned Senior Counsel appearing for the petitioner contended that the petitioner has already approached the authority by filing appeal in terms of the guidelines for priority/out of turn disposal of appeals by CsIT (AU) and CsIT (Appeals), as would be evident from page 77 of the brief. It is contended that recently a guideline has also been issued on 07.03.2024, which also gives priority for disposal of the appeal by the authority concerned. But, without considering the same, the appeal filed by the petitioner is pending for consideration. It is further contended that the petitioner is 84 years old and his daughter is suffering from Malignancy, therefore, unless the appeal filed by the petitioner is disposed of early, it will cause prejudice to him. 4. Mr. S. Mohanty, learned Senior Standing Counsel appearing for the Income Tax Department contended that since guidelines of Central Board of Direct Tax (CBDT) is for disposal of the appeal on priority or out of turn basis, there is no difficulty on the part of the authority to dispose of the appeal filed by the petitioner. 5. Considering the contentions raised by learned counsel for the parties and without expressing any opinion on the merits of the case, this Court disposes of this writ petition with a direction to opposite party no.2 to consider and dispose of appeal no.CIT (A), Cuttack/20242/2015-16 for the assessment year 2011-12 preferred by the petitioner taking into consideration the CBDT guidelines dated 29.12.2021 and 07.03.2024 on priority basis as expeditiously as possible without causing any further delay. Alok (DR. B.R. SARANGI) JUDGE (G. SATAPATHY) JUDGE Signature Not Verified Digitally SignedSigned by: ALOK RANJAN SETHYDesignation: A.R-cum-Sr. SecretaryReason: AuthenticationLocation: ORISSA HIGH COURTDate: 21-Mar-2024 11:06:41