M/S Av Traders v. Assistant Commissioner Of Income Tax & Others

HIGH COURT OF UTTARAKHAND AT NAINITALWrit Petition Misc. Single No. 3338 of 2024 06 December, 2024 M/s Av Traders Versus --Petitioner Assistant Commissioner Of Income Tax & others --Respondents ---------------------------------------------------------------------- Presence:-Mr. Rohit Arora, learned counsel for the petitioner. Mr. H.M. Bhatia, learned counsel for the respondents. ---------------------------------------------------------------------- Hon'ble Pankaj Purohit, J. By means of the present writ petition, petitioner has challenged the order dated 22.08.2024/27.08.2024 to the writ petition, whereby the stay application moved by the petitioner under Section 220(6) of the Income Tax Act, 1961 was rejected. 2. It is contended by learned counsel for the petitioner that stay application is not considered by the respondent-department and simpliciter it is stated in the order that the petitioner is not deposited 20% of the total demand of the tax and hence, the stay application was rejected. He further submits that the order itself is bad for the reason that nowhere the Assessing Authority has fixed any percentage to be deposited by the petitioner in the stay application, therefore, the Assessing Officer has not come to this conclusion for considering the stay application as to what amount is to be deposited by the 2024:UHC:9147 petitioner, therefore, the said order cannot sustain. 3. Learned counsel for the respondents-Department, on instructions, submits that if petitioner appears before the Assessing Officer, his stay application will be considered afresh and the reasoned order will be passed thereon. 4. Accordingly, the writ petition is allowed. The order dated 22.08.2024/27.08.2024, annexure-1 to the writ petition, is hereby set-aside. Petitioner shall appear before the Assessing Officer to pursue his stay application on or before 11.12.2024 either personally or through its authorized representative and the Assessing Officer shall consider and decide the stay application afresh, in accordance with law. 5. Pending application, if any, stands disposed of accordingly. AK AVNEET KAUR Digitally signed by AVNEET KAUR DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=a82175252dc1a0f53f0e245a1c11df9aa490cfd1403838bf52f9acab4cc3a5b9, postalCode=263001, st=UTTARAKHAND, serialNumber=5BEC18DADE54688668187E4D722C2EDBFDAF35AB2F676A551481BE62508FDDEE, cn=AVNEET KAUR Date: 2024.12.06 17:19:44 +05'30' (Pankaj Purohit, J.) 06.12.2024