Urban Improvement Trust, Bikaner v. Union Of India

HIGH COURT OF JUDICATURE FOR RAJASTHAN ATJODHPUR S.B. Civil Writ Petition No. 2642/2020 Urban Improvement Trust, Bikaner, Through The SecretaryMakhanlal Acharya Age 55 Years. ----Petitioner Versus 1. Union Of India, Through The Secretary, Ministry OfFinance, Department Of Income Tax, Government OfIndia, New Delhi.Finance, Department Of Income Tax, Government OfIndia, New Delhi. 2. Commissioner Of Income Tax (Exemption), KailashHeights, 3Rd Floor, Lal Kothi, Jaipur (Raj.)Heights, 3Rd Floor, Lal Kothi, Jaipur (Raj.) 3. Assistant Commissioner Of Income Tax (Exemption),Exemption Circle, Aayakar Bhawan, Paota C Road,Jodhpur-342010 (Raj.)Exemption Circle, Aayakar Bhawan, Paota C Road,Jodhpur-342010 (Raj.) ----Respondents For Petitioner(s) : Mr. Rajeev Purohit. For Respondent(s): Mr. Hargovind Chanda forMr. K.K. Bissa. HON'BLE MR. JUSTICE ARUN BHANSALIOrder 26/02/2020 This writ petition though has been filed by the petitioneraggrieved against the communication dated 31.1.2020 (Annex.7)passed by respondent No.3 on the application of stay duringpendency of the appeal and the consequential notice dated3.2.2020 (Annex.8) issued under Section 226(3) of the IncomeTax Act, 1961. Learned counsel for the petitioner submits that the petitionerpursuant to the direction issued by the Commissioner of IncomeTax has deposited 20% of the demand and that the appeal filed bythe petitioner is pending. Though submissions have been made that the demand raisedis contrary to the Division Bench judgment in Commissioner ofIncome-tax-I, Jodhpur v. Jodhpur Development Authority: (2017)79 Taxmann 361(Raj.), it is now prayed that the appellateauthority be directed to decide the appeal pending before itexpeditiously. Learned counsel appearing on caveat has no objection to thesaid prayed made by learned counsel for the petitioner forexpeditious disposal of the appeal. In view of the above facts and circumstances of the case,the petition filed by the petitioner is disposed of with a direction tothe appellate authority to decide the appeal as expeditiously aspossible preferably by 30[th] April, 2020. 240-Sumit/- (ARUN BHANSALI),J