Jai Prakash Singh v. Principal Commissioner Of Income Tax, Jamshedpur

IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 465 of 2020 Jai Prakash Singh ..... … Petitioner Versus 1. Principal Commissioner of Income Tax, Jamshedpur. 2. Commissioner of Income-tax (Appeals), Jamshedpur. 3. Deputy Commissioner of Income-tax, Circle-1, Jamshedpur. 4. Assistant Commissioner of Income-tax, Circle-1, Jamshedpur. .…. … Respondents -------- CORAM : HON’BLE MR. JUSTICE H. C. MISHRA : HON’BLE MR. JUSTICE DEEPAK ROSHAN -------- For the Petitioner : Mr. Kumar Vaibhav, Advocate. For the Respondent-Income Tax : Mr. Rahul Lamba, Advocate. -------- 02/ 11.02.2020Heard learned counsel for the petitioner and learned counsel for the Income Tax Department. 2. The petitioner was aggrieved by the demand of Rs. 69,47,560/- for the assessment year 2015-16 and filed an appeal against it before the Appellate Authority. The petitioner had also moved an application before the Principal Commissioner of Income Tax, Jamshedpur, for staying the demand, during the pendency of the appeal before the Appellate Authority. 3. Upon considering the case of the petitioner, by order dated 26[th] June, 2019, as contained in Annexure-3 to the writ application, the demand was stayed by the Principal Commissioner, Jamshedpur, till the disposal of the appeal, or till 31[st] December, 2019, whichever was earlier, requesting the Appellate Authority to take up the appeal on priority basis, in view of the stay granted in favour of the petitioner, with a further direction to the petitioner to fully cooperate in the prosecution of the appeal before the Appellate Authority. It was also stated in the said order that the stay petition will be reviewed in the 1[st] week of January, 2020. 4. The grievance of the petitioner is that the Principal Commissioner is not reviewing the stay petition, in spite of the application submitted by the petitioner, which was not accepted by him. It is also the case of the petitioner, as stated in paragraph-9 of the writ application, that his appeal is still pending before the Commissioner of Income Tax (Appeals), Jamshedpur, in view of the fact that the said post is lying vacant since February, 2019 itself, and due to non-availability of the Appellate Authority, the appeal could not be disposed of. fact that the said post is lying vacant since February, 2019 itself, and due to Amitesh/- -2- 5. In that view of the matter, we dispose of the writ application with the direction to the respondent No. 1, the Principal Commissioner of Income Tax, Jamshepdur, to review the stay petition of the petitioner, as it was stated in his earlier order dated 26[[th]] June, 2019, that the stay petition shall be reviewed in the 1[st] week of January, 2020, and to pass the appropriate order, in accordance with law. Till then, no coercive step shall be taken against the petitioner. 6. This writ application stands disposed of with the direction as above. earlier order dated 26[[th]] June, 2019, that the stay petition shall be reviewed in This writ application stands disposed of with the direction as above. ( H. C. Mishra, J.) (Deepak Roshan, J.)