The Concerned Authority/Official Shall Verify The Authenticity Ofthe Computerized Copy Of This Order From The Official Website Ofhigh Court, Allahabad And Shall v. Singh

Case :- WRIT TAX No. - 466 of 2020 Petitioner :- Smt. Vimal TyagiRespondent :- Income Tax Officer, Ward 2(5), Ghaziabad And 3 OthersCounsel for Petitioner :- Abhinav Mehrotra Hon'ble Surya Prakash Kesarwani,J.Hon'ble Jayant Banerji,J. Heard Shri Abhinav Mehrotra, learned counsel for the petitionerand Shri Krishna Agrawal, learned counsel for the Income TaxDepartment. Grievance of the petitioner is that even during pendency of herstay application under Section 220(6) of the Income Tax Act,1961, the demand has been recovered from the petitioner and,therefore, the demand recovered may be directed to be returnedto the petitioner. Learned counsel for the Income Tax Department submits thatthe assessment order was passed on 14.12.2018 under Section144 r/w 147 of the Act for the assessment year for Rs.90,96,230/-. In the absence of any payment of demand, afterfollowing due procedure, the attachment order was issued on9.3.2020. Subsequent to that the petitioner filed an appeal on21.3.2020 before the CIT (Appeals), Ghaziabad which ispending. The entire demand has already been recovered fromthe petitioner on 9.6.2020. This writ petition has been filed on23.7.2020, thus no cause of action was available to thepetitioner at the time of filing of the writ petition. Learnedcounsel for the Income Tax Department further submits that theonly relief that can be granted to the petitioner is that her appealpending before the CIT (Appeals), Ghaziabad may be directedto be decided within a time bound period. We find that it is an admitted case of the parties that demandhas already been recovered, therefore, no order is required to bepassed at this stage for return of the amount recovered unlessthe petitioner succeeds in appeal. Under the circumstances andto meet the ends of justice and as agreed by the learned counselfor the Department, we direct that the appeal of the petitionerpending before the respondent no. 2- CIT (Appeals), Ghaziabadmay be decided on merits in accordance with law, expeditiouslypreferably within two months from the date of presentation of acopy of this order, after affording reasonable opportunity ofhearing to the petitioner. In result the writ petition is disposed of with the aforesaidobservation. The concerned authority/official shall verify the authenticity ofthe computerized copy of this order from the official website ofHigh Court, Allahabad and shall act accordingly withoutwaiting for submission of a certified copy of this order. Order Date :- 16.9.2020 A. V. Singh