Wp/29198/2015 Of Pavan Kumar Kukreja v. Income-Tax Officer

HON’BLE SRI JUSTICE G. CHANDRAIAHAND HON’BLE SRI JUSTICE CHALLA KODANDA RAMWRIT PETITION No.29198 OF 2015 ORDER:- (per Hon’ble Sri Justice Challa Kodanda Ram) This Writ Petition is filed challenging the communication inF.No.AHAPK3495Q/W-1/Vzm/12-13, dated 12.08.2015 issued bythe 1[st] respondent-Income-Tax Officer, Ward-I, Vizianagaram,refusing to grant stay and directing the petitioner to pay theassessed amount. Assessment dated 30.03.2015 made demanding tax ofRs.1,43,90,190/- is challenged by way of an appeal before the 1[st]appellate authority on 20.04.2015 and the same is yet to be takenup for hearing. Pending consideration of the appeal, petitionerapproached the 1[st] respondent by filing a petition on 28.04.2015followed with a remainder application on 12.08.2015 and soughtstay of the assessment order. Thereafter, the 1[st] respondent-Assessing Officer passed the impugned order. Learned counsel for the petitioner submits that the orderdated 12.08.2015 is a non-speaking order and does not reflectconsideration of any of the grounds on which stay has been soughtand why the stay petition is liable to be dismissed. He also reliedon the orders of the Court passed in W.P.Nos.31382 of 2011;11003 of 2012; 39166 of 2012; 8665 of 2013 and 40518 of 2014 &Batch. Learned Standing Counsel Sri J.V. Prasad seeks time tofile a counter. As the issue in the matter is similar in nature and has already been disposed of, we do not consider it necessary toaccede to the request of the learned Standing Counsel for theDepartment. There is hardly anything in the matter to file counteras the very impugned order itself is of about four lines, which hasno reasons why and in what circumstances the petitioner’sapplication for stay pending appeal is not required to beconsidered. We find from the material placed on record, particularly ina batch of cases in W.P.No.40518 of 2014 and Batch, a DivisionBench of this Court had deprecated the practice of passing orderswithout reasons. In those cases, the matters were remanded backto consider the merits of applications made by the petitionerstherein and to pass appropriate orders. Considering the judicialpronouncement which has already been made by this Court, weare inclined to dispose of this matter at the admission stage. In that view of the matter, the impugned order is set asideby giving liberty to the 1[st] respondent or any authorised officer tomake an order to pass appropriate orders after considering thematerial that has been placed before him on the stay petition. Ifthe petitioner seeks an opportunity of hearing the same shall beprovided. Accordingly, the Writ Petition is disposed. There shall beno order as to costs. Miscellaneous Petitions, if any, pending inthis Writ Petition, shall stand closed. ____________________ G. CHANDRAIAH, J ____________________________ CHALLA KODANDA RAM, J Date:10.09.2015.ssv HON’BLE SRI JUSTICE G. CHANDRAIAHANDHON’BLE SRI JUSTICE CHALLA KODANDA RAM WRIT PETITION No.29198 OF 2015 ssv Date:10.09.2015