Shyo Ram (Ay 2013-14) v. Income Tax Officer, Ward Behror, Income Tax Building,Riico Industrial Area, Behror, Rajasthan

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 9446/2024 Shyo Ram (Ay 2013-14) S/o Shri Natha Ram, Aged About 93Years, R/o G-1/181(D), Riico Industrial Area, Phase - 1, Behror,Alwar, Rajasthan - 301701. ----Petitioner Versus 1. Income Tax Officer, Ward Behror, Income Tax Building,Riico Industrial Area, Behror, Rajasthan - 301701.Riico Industrial Area, Behror, Rajasthan - 301701. 2. National Faceless Assessment Centre (Nfac), Through TheAssessment Unit, Income Tax Department, Ministry OfFinance, Inside Jawahar Lal Nehru Stadium, New Delhi -110003.Assessment Unit, Income Tax Department, Ministry OfFinance, Inside Jawahar Lal Nehru Stadium, New Delhi -110003. ----Respondents For Petitioner(s) For Respondent(s)For Respondent(s) : Mr. Vedant Agrawal: Mr. Anuroop SinghiMr. N.S. BhatiMr. Aditya Khandelwal: Mr. Anuroop SinghiMr. N.S. BhatiMr. Aditya Khandelwal HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 09/07/2024 1.The challenge in the present petition is to penalty imposedunder Section 271 (1) (c) of the Income Tax Act, 1961. 2.Learned counsel for the petitioner after arguing at somelength realizing that quantum of appeal is already pending beforethe Commissioner of Income-Tax (Appeals), is not pressing thepetition with liberty to avail remedy of the appeal. However, arequest is made that the petitioner is super senior citizen, theAppellate Authority be directed to decide the quantum as well aspenalty appeal in a time bound manner. 3.The petition is disposed of as not pressed with liberty asprayed for. 4.There is no doubt in the eventuality of request being made tothe Chief Commissioner of Income Tax with regard to earlydisposal of the quantum and the penalty appeals, the same shallbe considered sympathetically taking into consideration the age ofthe petitioner. (ASHUTOSH KUMAR),J(AVNEESH JHINGAN),J Riya/SK/01