M/S Agl Logistics Private Limited v. Commissioner Of Income Tax (Nfac), Delhi And Anr

Signature Not Verified $~A-3 IN THE HIGH COURT OF DELHI AT NEW DELHI +W.P.(C) 12279/2022 & CM APPL.36869/2022 M/S AGL LOGISTICS PRIVATE LIMITED..... Petitioner Through:Mr.Sumit Kalra, Advocate. versus COMMISSIONER OF INCOME TAX (NFAC), DELHI AND ANR. ..... RespondentsThrough:Mr.KunalSharma,Sr.StandingCounselwithMs.ZehraKhan,Jr.Standing Counsel, Mr.ShubhenduBhattacharya,AdvocateandMr.VirenderKumarRathee,ITO,Ward 1(1), New Delhi (AssessingOfficer).Date of Decision: 14[th]October, 2022CounselwithMs.ZehraKhan,Jr.Standing Counsel, Mr.ShubhenduBhattacharya,AdvocateandMr.VirenderKumarRathee,ITO,Ward 1(1), New Delhi (AssessingOfficer).Date of Decision: 14[th]October, 2022 % CORAM:HON’BLE MR. JUSTICE MANMOHANHON’BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOHAN, J: CM APPL.36870/2022 (exemption) Allowed, subject to all just exceptions Accordingly, the application stands disposed of. W.P.(C) 12279/2022 & CM APPL.36869/2022 1.Present writ petition has been filed seeking directions to theRespondents to decide the stay application dated 10[th]September, 2021 filedby the Petitioner in compliance with the Order dated 02[nd]September, 2021Respondents to decide the stay application dated 10[th]September, 2021 filedby the Petitioner in compliance with the Order dated 02[nd]September, 2021 Signature Not Verified passed in WP(C) No.8875/2021 and to decide the Appeal filed on 26[th]August, 2021 by the Petitioner against the assessment order dated 25[th]June,2021 and to grant a fair, reasonable and proper opportunity of hearing to thePetitioner to reply/respond to the said Show Cause Notices dated 15[th]April,2021 and 26[th]May, 2021 before passing any order in relation thereto. 2.In the present writ petition, it has been averred that in violation of theorder dated 02[nd]September, 2021 passed in WP(C) No.8875/2021, theRespondent has failed to dispose of the stay application dated 10[th]September, 2021 filed by the Petitioner within four weeks from its filing, asdirected in the said order. 3.When the present writ petition was listed for the first time on 25[th]August, 2022, learned counsel for the petitioner had prayed for some time toobtain instructions. 4.On the next date of hearing i.e. 14[th]September, 2022, learned counselfor the respondents-revenue had sought an adjournment. It was only on 21[st]September, 2022 that a one-line cryptic order disposing of the stayapplication was furnished to this Court. 5.This Court on 21[st]September, 2022 passed the following order:- “Today, learned counsel for the petitioner has handed-over ane-mail sent to the petitioner by the Assessing Officer. The said e-mail reads as under : “Dear Assessee, Your application for stay of demand for A.Y 2018-19has been considered. You are requested to deposit 20% of the demand andbalance will be stayed till the disposal of appeal filed byyou. (Virender Kumar Rathee)Income Tax Officer, Signature Not Verified Ward-1(1), New Delhi.” Learned counsel for the petitioner states that the orderdisposing of the petitioner’s application for stay of demand iscryptic and non-reasoned. In the present case, this Court had directed disposal of the saidstay application as far back as 2[nd]September, 2021. As the saiddirection was not complied with, the petitioner has filed thepresent writ petition. Now, the Assessing Officer has passed aperfunctory order without dealing with any contentions andsubmissions of the petitioner. Prima facie this Court is inagreement with the submission of learned counsel for thepetitioner that the order disposing of the stay application iscryptic and non-reasoned. Consequently, the Assessing Officer is directed to be personallypresent in Court on 14[th]October, 2022.” Ward-1(1), New Delhi.” Learned counsel for the petitioner states that the orderdisposing of the petitioner’s application for stay of demand iscryptic and non-reasoned. In the present case, this Court had directed disposal of the saidstay application as far back as 2[nd]September, 2021. As the saiddirection was not complied with, the petitioner has filed thepresent writ petition. Now, the Assessing Officer has passed aperfunctory order without dealing with any contentions andsubmissions of the petitioner. Prima facie this Court is inagreement with the submission of learned counsel for thepetitioner that the order disposing of the stay application iscryptic and non-reasoned. Consequently, the Assessing Officer is directed to be personallypresent in Court on 14[th]October, 2022.” 6.In pursuance to the said order, the Assessing Officer is personallypresent in Court. He states that he could not comply with the order dated 2[nd]September, 2021 disposing of the earlier Writ Petition being WP(C)8875/2021, as the said file was not handed over by his learned predecessorto him. 7.This Court was inclined to order an inquiry by the PrincipalCommissioner of Income Tax as to why the said file was allegedly nothanded over by the previous Assessing Officer to the present AssessingOfficer. 8.At this stage, the Assessing Officer expresses unconditional apologyas well as regret for not complying with this Court’s order dated 2[nd]September, 2021. In view of the aforesaid apology, this Court refrains fromtaking any action against the Assessing Officer. However, he is directed tobe more careful in the future. Signature Not Verified 9.Learned counsel for the Petitioner states that the Petitioner would besatisfied if this Court were to direct respondent No.1 to decide Petitioner’sappeal within a strict time frame. 10.Accordingly, the present writ petition along with applications standsdisposed of with a direction to the respondent No.1 to decide the petitioner’sappeal as expeditiously as possible preferably within six months. This Courtclarifies that the rights and contentions of all the parties are left open. MANMOHAN, J MANMEET PRITAM SINGH ARORA, J OCTOBER 14, 2022TS