Nagar, P.s.- Shastri Nagar, Patna v. Commissioner Of Income Tax (Central)

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No. 4083 of 2011 With Interlocutory Application No. 6235 of 2013 In Civil Writ Jurisdiction Case No. 4083 of 2011 ====================================================== Santosh Kumar Jha, S/O Sri Bhagwan Lal Jha, R/o Vill.- Sangi, P.S.- Phulparas, Distt.- Madhubani, at present residing at Phase II, Ashiana Nagar, P.S.- Shastri Nagar, Patna .... .... Petitioner Versus 1. Commissioner of Income Tax (Central) having its office at Central Revenue Building, Beerchand Patel Path, Patna 2. Tax Recovery Officer-1, Central Circle, Ranchi having its Office at Central Revenue Building (Annexe), 6th Floor, Beerchand Patel Path, Patna 3. State of Bihar through the Chief Secretary, Patna. .... .... Respondents ====================================================== Appearance: For the Petitioner/s : Mr. D.V. Pathy, Advocate. For the Respondent/s : Mr. Harshwardhan Prasad & Ms. Archana Sinha, Advocates. For the State : Mr. Vikash Kumar, AC to PAAG ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICEand HONOURABLE MR. JUSTICE ASHWANI KUMAR SINGH ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) Pursuant to our order dated 3[rd] September 2013, one Mr. Shadab Ahmad, Deputy Commissioner of Income Tax, Central Circle II, Patna, is present before us. He is informed about the communication gap that we experience in the matters relating to the Income Tax Department. He has assured that he shall do the needful. 19 17-09-2013 Dilip. The writ petitioner, an assessee, has a complaint that the appeal preferred by him as early as in 2008 against the order of assessment made on 31[st] December 2007 for the Assessment Year 2005-06 has not been heard and decided as yet; nor the appellate authority, the Commissioner of Income-Tax (Appeals)-I, Patna, has decided the application for stay filed by the assessee. It is quite clear that an appeal preferred as early as in 2008 has not yet been heard under the guise that the proceeding is pending before this Court. On the facts and in the circumstances of the case, the respondents, particularly, the Commissioner of Income-Tax (Appeals)-I, Patna is directed to hear and decide the Appeal No.312/A-1/C/07-08 pending before it in accordance with law within three months from today. Pending the appeal before the appellate authority, no coercive recovery for the next three months will be made from the assessee. This order is made in anticipation of the full cooperation by the assessee. Subject the above direction, the Writ Petition and the Interlocutory Application stand disposed of. Registry will send copy of this order to the respondent no. 1 forthwith. (R.M. Doshit, CJ) (Ashwani Kumar Singh, J)