Wp/25260/2024 Of Ms. Madhumita Tripathy v. A. Siva Kartikeya

HIGH COURT FOR AT HYDERABAD(Special Original Jurisdiction) FRIDAY ,THE THIRTEENTH TWO THOUSAND AND PRESENT THE HONOURABLE [JUSTICE P.SAM ] ANDTHE HONOURABLE [JUSTICE N.TUKARAMJI]WRIT PETITIO[N NO:][ 25260 ][0F ][2024] Between: Ms. Madhumita [Tripathy, ][W/o ][Mr. ][Sridhaba lrrlahapatra, ][aged 37 years' ][O'{: ][']ii6rit*,t",'H.rlo. [ali. ][raiitoz ][lgnco ][Hitis.Slqpo.ud-a, ][Manikonda ][s ][o"]fvtinrftnOd [(Jagrr) ][K.V. Rangareddy District - 500 036, Telangana] ...PETITIONER AND 1The lncome Tax [Officer ][- ][Ward ][8(1), Hyderabad, ][6th Floor' Sgnature Towers']o"-".'e;Ghicbl 'CJroens, Kondapur. Hv'derabad -natio - 500 081 Telanoana'ni t- e Assesiment ce ntero"-".'e;Ghicbl 'CJroens, Kondapur. Hv'derabad -natio - 500 081 Telanoana'ni t- e Assesiment ce nter2'r.i"* XsJ;""#;;iii -O"if'., i n""n,', ;i t'to. l;;;" aOt ZnO t;;b"pli.d f to<jr E Ramp "t, Jawaharlal Nehru Stadium NewDelhiDelhi3ine" [princloat ]Chief Commissioner [of ][lncome ][Tax, Andhra ][Pradesh ][and]ilii...lii;ii'ioJi.oro"n..i, [No ][b2z gtn ][Froor ][B Btock ][t ][r.rowers ][10 ][2 ][3 ][Ac]Guard-s HYdeiabadilii...lii;ii'ioJi.oro"n..i, [No ][b2z gtn ][Froor ][B Btock ][t ][r.rowers ][10 ][2 ][3 ][Ac]Guard-s HYdeiabad4;;J'Jr;i'C;;;L!ion", [Appeals The commissioner of lncome ][Ta.x ]4pp!3!s:N;t#l [-F;[; ]App.ri--c"nt," [Delhi ][Thro-ugh ][the ][Principal ][Chief]i"ri#[.i"*-, N;t#l [-F;[; ]App.ri--c"nt," [Delhi ][Thro-ugh ][the ][Principal ][Chief]i"ri#[.i"*-, 5in'ej'ieirlilr eoiro "tln"ore [oiorreci ][fr* ][ilies, ][Na FAC Dethi North ][Representeo ][by ][Block^New Delhi][its ][chairman ][De-partment]oi'R;;,ii,;, [ti'rniitr' ][of ][r'nahiJ, ][Gov'ernment ][of india,secretariat ][Buildings,]New Delhi-1 10001 oi'R;;,ii,;, [ti'rniitr' ][of ][r'nahiJ, ][Gov'ernment ][of india,secretariat ][Buildings,]New Delhi-1 10001 ...RES,ONDENTS Petition under Article [226 ][of ][lhe constitution ][of ][lndia ][praying ][that ][in ][the]circumstances [stated ][in ][the ][affidavit ][filed ][therewith, ][the ][High ][court ][may ][be]pleased to issue a Writ [of ][ltilandamus ][or ][any other ][appropriate ][Writ ][Order ][or]Direction, declaring [the ][order passed ][by ][the ][1st Respondent' ][vide ] [and ][Letter]No..ITBA/RCVtFl17t2o24-2511067572375(1),datedl2tOEI2o24,indirectingthePetitioner to [pay ][20 ][Percent ][of ][the ][disputed ][demand' ][pending disposal ][of ][the]appeal of the [Petitioner before ][the ]['1st ][Appellate ][Authority ][i ][e ]' [the ][4th]Respondent herein, [for ][the ][Assessment ][Year ][2013 ][- ][14 ][as ][arbitrary, ][illegal']barredbylimitation,badinlaw,void-ab-initio,violativeoftheprincip|esofnatura| justice, apart from being violative of Articles 1a. 19(1)(g) and il65 of theConstitution of lndia and Sec 148A of the lncome Tax Act, [1961 ], andconsequently set-asicje the same and [grant ]stay of recovery, [pending disposal of]the Petitioner s appeal before the 1"t Appellate Authority.lA NO: 1 OF 2024Constitution of lndia and Sec 148A of the lncome Tax Act, [1961 ], andconsequently set-asicje the same and [grant ]stay of recovery, [pending disposal of]the Petitioner s appeal before the 1"t Appellate Authority.lA NO: 1 OF 2024 Petition under Sectron 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be [pleased ]tostay all further [proceedings, ]including any recovery, [pursuant ]to the order [passed]by the 1't Respor,dent, vide DIN & Letter No.. fiBAlRCVlFl1712024-2511067572375(1). dated 1210812024, in directing the Petitioner to [pay ][2oo/o ][of]the disputed demand [pending ]disposal of the appeal of the Petitioner [before the]1st Appellate Authority i.e., the 4th Respondent herein, for the Assessment Year2013 - 14, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: Ms. J. SUNITHA, Jr. SC FOR INCOME TAX DEPARTMENT The Court made the following: ORDER Petition under Sectron 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petition, the High Court may be [pleased ]tostay all further [proceedings, ]including any recovery, [pursuant ]to the order [passed]by the 1't Respor,dent, vide DIN & Letter No.. fiBAlRCVlFl1712024-2511067572375(1). dated 1210812024, in directing the Petitioner to [pay ][2oo/o ][of]the disputed demand [pending ]disposal of the appeal of the Petitioner [before the]1st Appellate Authority i.e., the 4th Respondent herein, for the Assessment Year2013 - 14, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondents: Ms. J. SUNITHA, Jr. SC FOR INCOME TAX DEPARTMENT The Court made the following: ORDER THE HON'BLE [P.SAM ] AND THE HON'BLE [N.TUKARAMJI]WRIT PETITION[No.252][60 ][0F ][2024] ORDER: fuer [Ilon'ble ][Sri ][Jusric:e ][P'SAM ][I(OSHY)] Heard Sri A.V.A. [Siva Kartikeya, ][leamed ][counsel ][for ][the]and [Ms. ][J. Sunitha, leamed Junior Standing Counsel ][for]petitioner Income Tax [Department ][appearing ][for ][the ][respondents']2. The present writ [petition ][has ][been ][filed ][assailing ][the ][order]dated 12.08.2024 [in ][directing the petitioner ][to ][pay ][20o/' ][of ][the]disputed [demand, ][pending ][disposal ][of ][the ][appeal ][before ][the]Appellate Authority [for ][the Assessment ][Year 2073-14'] 3.Petitionerhereinhadfiledstatutoryremedyofanappealunder Section [246A ][of ][the Income ][Tax ][Act, ][1961 ][(for ][short' ][the]'Act') [before the Appellate ][Authority ][along ][with ][the Memo ][of]Appeal. The [petitioner ][had ][also ][preferted ][interim ][protection ][so ][far]as the recovery [proceedings ate concerned ][under ][Section ][220(6) ][of]the Act. It is [this application ][which ][stands ][decided ][by ][the ][impugned] made by the Assessing Officer. The 20%o of the original assessmentamount itself comes to more than Rs.41 Lakhs.amount itself comes to more than Rs.41 Lakhs. 4. The contention of the learned counsel for the petitioner isthat the Assessrnent Order dated 30.05.2023 itself, in the light ofthe Division Bench of this Court in the case of KankanalaRavindra Reddy vs. Income Tax Officerl, is not sustainable asthe notice under Section 148 was issued by the jurisdictionalAssessing Officer, whereas, as per the amended provision o f theAct, that ought to had been issued in the Faceless manner. Hefurther submits that the assessment of the petitioner themsdvescaried out in a similar manner for the subsequent period wasalready subjecte,C to challenge before this Couft for the AssessrnentYear 2014-15 yille W.P.No.12348 of 2023 and the said writpetition stood allowed [yide ]order dated 07.11.2023. ln the liglrt ofthe aforesaid tilo decisions, there is all likelihood of the appealpending before the Appellate Authority also having the same fateof the Assessment Order not being maintainable and being setaside. ' 12023; t56 taxmann.cam 178 (TELANGANA) [F:\'s] 5. In the light of the subsequent amendments [brought ][in ][the ][Act]as also in the light of the decision [rendered ][by ][the ][Hon'bie]Supreme Court in the case of [Union of ][India ][& ][ors., ][v. ][Ashish]Agarwal and others2, the Assessing [Authority ][ought ][to ][had]granted interim protection to the [Assessee ][till ][finalization ][of ][the]appeal which the Assessing [Authority ][has ][not ][considered.] ' 12023; t56 taxmann.cam 178 (TELANGANA) [F:\'s] 5. In the light of the subsequent amendments [brought ][in ][the ][Act]as also in the light of the decision [rendered ][by ][the ][Hon'bie]Supreme Court in the case of [Union of ][India ][& ][ors., ][v. ][Ashish]Agarwal and others2, the Assessing [Authority ][ought ][to ][had]granted interim protection to the [Assessee ][till ][finalization ][of ][the]appeal which the Assessing [Authority ][has ][not ][considered.] 6. The contention ofthe learned counsel [for ][the ][petitioner ][so ][far]as the 148 notice issued by the [jurisdictional ][Assessing ][Officer ][not]being in dispute by the [leamed ][Standing ][Counsel ][for ][the]Department and also in the light [of ][the ][aforesaid ][judgments]rendered by this Court in the [case ][of ][Kankanala Ravindra ][Reddy](supra 1) and in the light of the [judgment ]of [the ][Hon'ble ][Supreme]Court in case of Ashish Agarwal [(supra ][2), ][we ][are ][of ][the]considqred opinion that [the ][Assessing ][Authority ][in ][the ][course ][of]deciding the petition under Section [220(6) ][of ][the ][Act, ][ought to have]take a more pragmatic [view ][and ][should ][had ][kept ][the ][recovery]proceedings in abeyance, [pending ][the ][appeal ][before ][the ][Appellate]Authority. 'z [2022 ] [Online ] [543] 1,}r Ii For the [[aforesaid ]][[reasons, ]][[we ][dispose ][of ][the ][present ]][[dispose ][of ][the ][present ]][[of ][the ][present ]][[the ][present ]][[present ]][[Writ]] 7 . For the [[aforesaid ]][[reasons, ]][[we ][dispose ][of ][the ][present ]][[dispose ][of ][the ][present ]][[of ][the ][present ]][[the ][present ]][[present ]][[Writ]]Petition at [this juncture ][directing ][the ][Assessing ][Officer trot ][to]pursue [with ][the recovery ][proceedings ][in ][terms ][of ][the ][impugned]order.datedl,,)..oS.2o24tilltheappealfortheAssessmentYeaI20ll-14 [is ][finirllY ][decided'] 8. Considering [the fact that the ][appeal ][was ][filed ][in ][the ][year]2023, we [expect ][that ][the Appellate ][Authority ][shall take up ][the]appeal [and decide ][the ][same ][at ][the ][earliest' preferably' ][within ][a]period of six [(06) weeks ][from the ][date ][ofreceipt ][of ][a copy ][of ][this]order. There [shall ][be ][no order ][as ][to ][costs'] Consecluently, [miscellaneous ][applications' pending ][if ][any'] SDI.i. AMMAJIGISTRARASSISTANTEE//TRUE [COPY,I/]sEefl.diOFFCER shall stand [closed.] To, I2fl:#$$ft-k"fi,'*ffi [{;#:i+ry,[;fl'Uf{f#-:?3'iffi ][ffi ][;]tf, [$:;;]::l;r*r"l.*t"L%,"*1?::n%"1J;-i1iit1'5'jt3'i'T3]4i*"'i*ss*3?*tt"'^]i"$i,$d#fl#ii,:,iffi N;iiffii' [Faceless ][APPea]g 9r u.": :""i "JJi,f :? ts ;"ti$ffiili"+'E;"";;;; [N/ristry ][or ][Fin]n'itoeucl67[#E:i:l*ill*f-PiYi,tsi5iJA#\"'":'sJffi I. Two [CoPies]BMLSt' I'II,l HIGH COURT DATED:13109t2024 1$[; ][STArl:]o\qf11 [0Lt ][2il21]a(j)-t=IIDEslalC,\ ORDER WP.No.25260 [of ][2024] DISPOSING WITHOUT t0 h,,[Ib]ztrlu[Irt][lAl]