Satyendra Kumar Mehra v. Income Tax Appellate Tribunal & Ors

IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 2967 of 2013 Satyendra Kumar Mehra Vs. Income Tax Appellate Tribunal & Ors. ----- CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MRS. JUSTICE JAYA ROY For the Appellant/Petitioner : Mr. B.Poddar, Snr.Adv.For the Respondents : Mr.D.Roshan ------ Dated 24th July, 2013 Heard learned counsel for the parties. According to the learned counsel for the appellant, the appellant challenged the order of the Assessing Authority before ITAT and the appellant's appeal has not been taken up for consideration of the interim relief and during this period, two garnishee orders have been issued – one is dated 7/9.1.2013 and the other dated 7/11.1.2013. It is submitted that in several matters, this Court has already entertained and disposed of similar matters by directing the Tribunal to decide the application for interim relief at least, if the appeal cannot be decided. It is also submitted that during the pendency of the appeal and of consideration of the interim prayer, issuance of such garnishee orders is condemned by several Courts. Learned counsel for the appellant relied upon the judgment of this Court passed in W.P (T) No.479/2013 (Adhunik Alloys & Power Limited Vs. The State of Jharkhand & Ors.) on 24.1.2013. Learned counsel for the respondents fairly admitted that the Tribunal sits in Ranchi once in three months. It is submitted that the appellant should not pray for adjournment before the Tribunal. We considered the facts of this case also and in our opinion, it will be appropriate to direct the Tribunal to decide the appellant's appeal and if it is not possible, the application for grant of interim relief expeditiously and till that application for grant of interim relief is decided, implementation of the garnishee orders dated 7/9.1.2013 and 7/11.1.2013 shall remain stayed and will not be given any effect. The Tribunal is expected to decide the application for grant of interim relief, if the appeal cannot be decided expeditiously, preferably within a period of three months from today. The appellant shall fully co-operate with the Tribunal in deciding the appeal/application for grant of interim relief. With the aforesaid observation/direction, this appeal is disposed of. (Prakash Tatia, C.J.) (Jaya Roy, J.) dey