Raj Ratan Jewellers v. Central Board Of Direct Taxes

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 3790/2020 Raj Ratan Jewellers, Through Its Partner Kuber Khandaka, 171,Haldiyon Ka Rasta, Jaipur ----Petitioner Versus 1. Income Tax Officer, Ward- 2(1), Jaipur, Having Its OfficeAt New Central Revenue Building, Statue Circle, BhagwanDas Road, C-Scheme, Jaipur In The State Of Rajasthan.At New Central Revenue Building, Statue Circle, BhagwanDas Road, C-Scheme, Jaipur In The State Of Rajasthan. 2. Central Board Of Direct Taxes, Having Its Address AtNorth Block, New Delhi Through Its Chairman.North Block, New Delhi Through Its Chairman. ----Respondents For Petitioner(s) : Ms. Apeksha Bapna with Mr. Rohan Chatter for Mr. Siddharth RankaMr. Rohan Chatter for Mr. Siddharth RankaFor Respondent(s): Mr. Anuroop Singhi with Mr. N.S. Bhati & Mr. Aditya KhandelwalMr. Sandeep PathakMr. N.S. Bhati & Mr. Aditya KhandelwalMr. Sandeep Pathak HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI Order 17/12/2024 1.This petition is filed seeking direction to respondent-department to decide the appeal expeditiously. 2.The grievance raised is against the order dated 24.02.2020directing the petitioner to deposit 20% of the demand created. 3.While issuing notice of motion by this Court, the respondentswere restrained from recovering of outstanding demand on thebasis of assessment order dated 25.12.2019. The only issueremains is that in spite of the appeal being pending since January,2020, till date the appeal has not been heard. 4.Without commenting upon merits of the case, taking intoaccount that there is interim protection in favour of the petitionersince year 2020 and for more than last four years, the appeal hasnot been decided, the petition is disposed of with direction to thefirst Appellate Authority to decide the appeal within three monthsfrom the date of receipt of certified copy of this order. Till then,interim order, if any, shall continue. (VINOD KUMAR BHARWANI),J(INDERJEET SINGH),J SAHIL SONI /86