Shree Ramdoot Rollers Private Limited & Anr v. The Assistant Commissioner Of Income Tax, Centralcircle 4(4), Kolkata & Ors

1.12.2022 ks sl. 11 ks WPA 25970 of 2022 Shree Ramdoot Rollers Private Limited & Anr. Vs The Assistant Commissioner of Income Tax, CentralCircle 4(4), Kolkata & Ors. Mr. J.P. Khaitan, Ld. Sr. Adv.,Mr. S. Bagaria,Mr. Rites Goel … For the Petitioners.Mr. S. Roy Chowdhury … For the Respondents. Affidavit-of-service filed in court be kept with therecord. Heard Mr. Khaitan, learned senior Advocateappearing for the petitioners and Mr. Roy Chowdhury,learned Advocate appearing for the respondents. Petitioners have filed this writ petition beingaggrieved by the impugned order of rejection of thepetitioners’ application dated 15[th] November, 2022under Section 220(6) of the Income Tax Act, 1961 totreat the assessees/petitioners as not in default. I have perused the aforesaid impugned order bywhich application has been rejected by the AssessingOfficer solely on the ground that mere filing of theappeal is no ground for stay of any demand which is awell settled principle of law that mere filing of appealdoes not make an order of stay automatically but atthe same time I find that in the application made bythe petitioners, under Section 220(6) of the Act petitioners have taken several points which have notbeen considered and discussed in the impugned orderof rejection. At the same time Commissioner of IncomeTax (Appeals) is also empowered under the statute togrant interim relief in addition to granting the finalrelief in the appeal and in view of this remedy beingavailable to the petitioners, this writ petition beingWPA 25970 of 2022 is disposed of by granting libertyto the petitioners to make appropriate application forstay of the demand in question before the CIT(Appeals)concerned within a week from date and if suchapplication is made before the CIT(Appeals) concerned,the same shall be considered by him in accordancewith law and by passing a reasoned and speakingorder after giving an opportunity of hearing to thepetitioners or its authorised representative within twoweeks from the date of receipt of such application forstay of the demand arising out of the assessment yearin question relating to the assessment year 2021-2022. The Assessing Officer shall not take any coerciveaction for recovery of the demand in question for aperiod of five weeks from date or till the order ispassed by the CIT(Appeals) on the application for stayto be filed by the petitioners. It is recorded that if the petitioners fail to file theapplication for stay before the CIT (Appeals) concernedwithin the time stipulated herein, this order will nothave any force. Needles to mention that CIT(Appeals) concernedshall make all endeavour to dispose of the pendingappeal in question expeditiously. ( Md. Nizamuddin, J. )