M/S Patel Minerals, A Partnership Firm v. The Union Of India

IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 3594 of 2023 ------ M/s Patel Minerals, a partnership firm having its office at Jamshedpur, District-East Singhbhum being represented through its duly constituted and appointed Attorney namely Narendra Kumar Jha. --- Petitioner Versus 1. The Union of India through the Principal Commissioner of Income Tax, Patna having its office at 2[nd] floor, Birchand Patel Path, Patna. Patna having its office at 2[nd] floor, Birchand Patel Path, Patna. 2. The Commissioner of Income tax (Appeals) having its office at 1, office road, Northern Town, Bistupur, Jamshedpur. road, Northern Town, Bistupur, Jamshedpur. 3. Tax Recovery Officer, Income Tax Department, having its office at Central Revenue Building, 51 Main Road, Ranchi. Revenue Building, 51 Main Road, Ranchi. 4. Income Tax Officer, Ward-3(4), Chaibasa, P.O. P.S. Chaibasa, District-West Singhbhum. --- Respondents West Singhbhum. --- Respondents ------ Coram: THE HON’BLE MR. JUSTICE RONGON MUKHOPADHYAY THE HON’BLE MR. JUSTICE DEEPAK ROSHAN -------- For the Petitioner : Mr. Atanu Banerjee, Advocate : Mr. Suman Kumar Ghosh, Advocate For the Respondents : Mr. R.N. Sahay, Sr. S.C. : Mr. Suman Kumar Ghosh, Advocate -------- 02/26.7.2023 Heard the parties. 2. In this writ petition, the petitioner has prayed for a direction upon the respondent no. 2 to dispose of the appeal being Appeal No. 59/JSR/2016-17 filed by the petitioner in the prescribed format of Form No. 35 pertaining to Assessment Year 2013-14. Petitioner has further prayed for setting aside the letter no. 208 dated 16.1.2023 passed by the respondent no. 3 by which the petitioner has been requested to pay within 15 days the outstanding demand of Rs.2,12,32,854/- for the assessment year 2013-14. 3. The petitioner was saddled with a notice of demand dated 29.3.2016 pursuant to an assessment order. Being aggrieved by the same, an appeal was preferred by the petitioner before the Commissioner of Income tax (Appeals) being Appeal No. 59/JSR/2016-17 in prescribed Form No.35 under section 246A(1)(a) of the Income Tax Act against the said order. 4. One of the grievances of the petitioner is that the said appeal is not being disposed of by the respondent no. 2. -2- 5. In view of the above, this writ petition stands disposed of with a direction to the respondent no. 2 to consider and dispose of the appeal expeditiously. So far as the other grievance of the petitioner is concerned, he has already a remedy under the Act and he can avail of the same before the concerned authority by filing an appropriate application. (Rongon Mukhopadhyay,J) Rakesh/- (Deepak Roshan, J)