M/S. Caltradeco Steels Pvt. Ltd. And Anr v. Assistant Commissioner Of Income Tax, Circle 6(1), Kolkata And 2 Others

ORDER SHEETWPO/145/2020IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE M/S. CALTRADECO STEELS PVT. LTD. AND ANR.VSASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 6(1),KOLKATA AND 2 OTHERS BEFORE:The Hon'ble JUSTICE MD. NIZAMUDDINDate : 11[th] April, 2022. Appearance:Mr. R.N. Dutt, Adv.Ms. Sutapa Roy Choudhury, Adv.Ms. Aratrika Roy, Adv.…For the PetitionerMr. Prithu Dudhoria, Adv.…For the respondent The Court : Heard learned advocates appearing for the parties. In this matter, petitioner has challenged the impugned order ofrejection of the petitioner’s application under Section 220 sub-section(6) of the Income Tax Act, 1961 dated 17[th] February, 2020 during thepedency of the faceless appeal in question which was filed on 6[th]January, 2020 on the ground of high-pitched demand. Considering the submissions of the parties and in view of the factthat more than two years have been passed after filing of the appeal inquestion and which has not been disposed yet and taking intoconsideration this fact, this writ petition being WPO 145 of 2020 isdisposed of by directing the authority concerned to dispose of thepending appeal in question of the petitioner relating to assessmentyear 2017-18 within twelve weeks from date positively. No coercive action shall be taken by the respondents during the pendency of theappeal in question and recovery of any further demand will dependupon the final outcome of the appeal in question. With these observations and directions, this writ petition standsdisposed of. (MD. NIZAMUDDIN, J.) TR/