Nafr v. Assistant Commissioner Of Income Tax, Central Revenue Building,Circle 4(1), Raipur

NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WRIT PETITION (T) NO. 53 OF 2017 M/s Chhattisgarh State Power Generation Company Limited, dulyincorporated under the provisions of the Companies Act, 1956 having itsoffice at Vidyut Sewa Bhawan, Danganiya, P.S. & P.O. Danganiya atRaipur, Chhattisgarh through its Authorized Signatory and Deputy GeneralManager (Finance), Shri Saumitra Dubey, S/o Late Shri D.P. Dubey, agedabout 46 years, R/o Vidyut Sewa Bhawan, Ground Floor, Danganiya,Raipur (C.G.) … Petitioner Versus 1.Assistant Commissioner of Income Tax, Central Revenue Building,Circle 4(1), Raipur 2.Joint Commissioner of Income Tax, Range-4, Central RevenueBuilding, Civil Lines, Raipur (C.G.) 3.Commissioner of Income Tax, Central Revenue Building, Civil Lines,Raipur (C.G.) … Respondents For Petitioner For Respondents : Mr. Neelabh Dubey, Advocate. :Mr. Amit Choudhary, Advocate. 27/06/2017 Hon'ble Shri Justice P. Sam Koshy Order on Board 1.The present Writ Petition has been filed seeking for a direction to theRespondents not to take any coercive step in the light of the order dated14.3.2017 (Annexure P-3). 2.Learned Counsel for the Petitioner submits that pursuant to theimpugned order dated 14.3.2017 whereby a penalty under Section 271 (1)(C)of the Income Tax Act has been passed, an appeal has been preferredbefore the Commissioner of Income Tax (Appeals), Raipur, and which ispending consideration till date. He further submits that simultaneously theRespondents in a highhanded manner have issued the notice of demanddated 15.3.2017 (Annexure P-4) to comply with the order dated 14.3.2017.However, while issuance of notice the minimum required period as per theschedule is 30 days, but the Respondents have granted only 10 days time to the Petitioner to comply with the order. It is this order which has beensought to be stayed by the Petitioner through the present writ petition. 3.The present writ petition was filed as early as in April, 2017. TheRespondents now having entered appearance submits that the writ petitionhas become infructuous for the reason that the respondent authoritieshave already acted upon Annexure P-4 and have adjusted the penaltyamount from the refunds that were due to the Petitioner. He submits thatnow when the entire amount having been adjusted the only recourse thatwould be available to the Petitioner is to contest the appeal, and in theevent if the Petitioner is successful in the appeal the amount could berefunded along with interest. 4.Learned Counsel for the Respondents at this juncture submits thathe has no objection even if this Court directs the appellate authority todecide the appeal within a stipulated period. 5.The aforesaid submission of the learned Counsel for theRespondents on facts has not been disputed by the learned Counsel forthe Petitioner except for the fact that, the act on the part of theRespondents is highhanded and arbitrary and that they could have waitedtill the reply is finalised. 6.Given the facts and circumstances of the present case since thepetition itself was on the limited question of the demand notice beingissued with only 10 days time being granted to the Petitioner, however,now since the entire amount having been adjusted by the respondentauthorities, this Court is the opinion that nothing further really remains tobe adjudicated upon the issue involved which now has become onlyacademic, by leaving open the right of the Petitioner in pursuing the orderof penalty in appeal which is pending, the writ petition in its present formhaving become infructuous deserves to be and is accordingly dismissed. 7. However, this Court is of the opinion that the ends of justice would meet if the appeal is decided by the Commissioner of Income Tax(Appeals) within a period of 90 days from today. 8.With the aforesaid observations, the writ petition stands dismissed. Sd/- (P. Sam Koshy) 7. However, this Court is of the opinion that the ends of justice would meet if the appeal is decided by the Commissioner of Income Tax(Appeals) within a period of 90 days from today. 8.With the aforesaid observations, the writ petition stands dismissed. Sd/- (P. Sam Koshy) /sharad/ Judge