Urban Improvement Trust, Kota v. Assistant Commissioner Of Income Tax, Circle-1, Kota

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH ATJAIPUR S.B.Civil Writ Petition No. 18418 / 2015 Urban Improvement Trust, Kota, through its Assistant AccountsOfficer Surya Prakash Goyal S/o Sh. Ghasi Lal Goyal, aged about58 years, Resident of House no. 1043, Mahaveer Nagar -II, Kota ....Petitioner Versus 1. Assistant Commissioner of Income Tax, Circle-1, Kota 2. The Commissioner of Income Tax, C.R. Building, RawatbhataRoad, Kota. 3. The Commissioner of Income Tax (Appeals), C.R. Building,Rawatbhata Road, Kota. ....Respondents _____________________________________________________ For Petitioner(s) : Mr. Prakul Khurana & Atul Saxena For Respondent(s) : Mrs. Parinitoo Jain _____________________________________________________ HON'BLE MR. JUSTICE M.N. BHANDARI Judgment 06/01/2017 By this writ petition, a challenge is made to the order dated26.11.2015. The order aforesaid was passed on the applicationsubmitted by the petitioner before the Assistant Commissioner ofIncome Tax. 70% of the amount was stayed on a condition todeposit remaining 30% of the amount, so demanded. Learned counsel for petitioner submits that issue raised inthe appeal has already been decided in favour of petitioner-UIT fordifferent assessment years. In view of above, the AssistantCommissioner should have stayed the entire demand duringpendency of the appeal. This court while issuing notices passed an interim order afterconsidering the arguments and now appeal is matured for finalhearing thus present writ petition may be disposed of with adirection to the appellate authority to decide the appealexpeditiously. Learned counsel for respondents has opposed the writpetition. She submits that substantial relief has already beengiven to the petitioner. The Assistant Commissioner stayed 70% ofthe amount, so demanded. In view of above, no interference maybe made in the order impugned herein. If this court is inclined toaccept prayer made by the petitioner then atleast a direction maybe given for expeditious disposal of the appeal. I have considered the rival submissions made by learnedcounsel for the parties and perused the record. By this writ petition, a challenge is made to the order dated26.11.2015. The order aforesaid was passed on the applicationpreferred by the petitioner before the Assistant Commissioner ofIncome Tax. 70% of the amount has been stayed on condition ofpayment of remaining 30% of the amount. This court while issuingnotices passed a detailed interim order in favour of the petitioneron 14[th] December, 2015. In pursuance of the aforesaid,respondents were restrained to effect the recovery. The appeal is now matured thus, while maintaining theinterim order passed by this court on 14[th] December, 2015,present writ petition is disposed of with a direction to the appellateauthority to hear and decide the appeal within a period of onemonth from the date of receipt of copy of this order. The parties are directed to cooperate with the appellate authority so thatappeal may be decided within the period given above. If next datefor hearing of the appeal is not fixed then both the parties aredirected to appear before the appellate authority on 17[th] January,2017 so that appeal can be heard and decided on the aforesaiddate or subsequently but within a period of one month from thedate of receipt of copy of this order. (M.N. BHANDARI)J. FRBOHRA