Wp/36648/2024 Of Smt. Uma Shetkar v. The Income Tax Officer - Ward 1

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) MONDAY ,THE THIRTIETH DAY OF DECEMBERTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUST]CE SUJOY PAULANDTHE HONOURABLE DR. JUSTICE G.RADHA RANI WRIT PETITION NO:36648 OF 2024 Between: Smt. Uma Shetkar, W/o. Mr. Suresh Kumar Shetkar, aged 58 years, Occ.Business, H.No..82l2RT, Near New Vision College, Sanjeev Reddy Nagar,Hyderabad - 500 038, Telangana. ...PETITIONER AND 1. The lncome Tax Officer - Ward ['1, ]Sangareddy, lncome Tax Office,Veerabhadra Nagar, New Bus Stand, Veerabhadra Nagar, Sangareddy - 502001, Telangana.Veerabhadra Nagar, New Bus Stand, Veerabhadra Nagar, Sangareddy - 502001, Telangana. 2. Assessment Unit lncome Tax Department National e Assessment Center,Room No 401 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium New Delhi-110003Room No 401 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium New Delhi-110003 3. The Principal Commissioner of lncome Tax 2, Signature Towers S y No 6( P)of Kondapur, Opp Botanical Gardens Hyderabad-50821 3, Telanganaof Kondapur, Opp Botanical Gardens Hyderabad-50821 3, Telangana 4. The Joint Commissioner (Appeals)/ the Commissioner of lncome Tax AppealsNational Faceless Appeal Centre, Through the Principal Chief Commissionerof lncome Tax (NaFAC) Delhi North Block New Delhi 110001National Faceless Appeal Centre, Through the Principal Chief Commissionerof lncome Tax (NaFAC) Delhi North Block New Delhi 110001 5. The Central Board of Direct Taxes Represented by its Chairman Departmentof Revenue Ministry of Finance, Govemment of lndia Secretariat BuildingsNew Delhi 1 10001of Revenue Ministry of Finance, Govemment of lndia Secretariat BuildingsNew Delhi 1 10001 ...RESPONDENTS Petition under A(icle 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue a Writ of Mandamus or any other appropriate Writ, Order orDirection, declaring the order passed by the 1st Respondent, vide DIN and LetterNo.. ITBA/COMlFl1712024-2511070852946(1), dated 03.12.2024, in rejecting thestay application filed by the Petitioner, pending disposal of the appeal of thePetitioner before the ['1st ]Appellate Authority, i.e-, the 4th Respondent herein, forthe Assessmenl Year 2016 - 17, as arbitrary, illegal, barred by limitation, bad inIaw, void-ab-initio, violative of the principles of natural justice, apart from being violative of Articles [14, 1S(1)(g) and ][265 ][of ][the constitution ][of ][lndia and ][sec ][14BA]of the lncome Tax [Act, ][1 ][961, ][and consequently set-aside ][the same and ][grant stay]oi r""ou".y, [pending disposal ][of the ][Petitioners ][appeal ][before ][the ][1st ][Appellate]Authority, in the interests [of ][justice] IA NO: 1 OF 2024 Petition under Section [151 ][cPC ][praying ][that ][in ][the ][circumstances stated ][in]the affidavit filed [in support of ][the ][writ ][petition, ][the ][High ][court ][may be ][pleased ][to]stay all further [proceedings, including ][any ][recovery, pursuant ][to ][vide ] [and]Letier No. tTBtubOM/F/17 [t2124-25t1070852946(1), dated 03.12.2024, ][in ][rejecting]the stay application [fiied ][by ][the ][Petitioner, pending disposal ][of the ][appeal ][of ][the]Petitioner ['before ]the 1st [Appellate Authority, i.e., ][the ][4th ][Respondent herein, ][for]the Assessment Year [2016 ][- ][1 ][7 pending disposal of ][the ][above ][writ ][Petition] Counsel for the Petitioner: [SRI' ] Counsel for the Respondent [Nos.1 ][to ][4: ][Ms. ] Counsel for the Respondent [NO.5: ] [DOMINIC FERNANDES, SC FOR CBIC]The Court made the following: I\;ra\ THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HON'BLE DT. JUSTICE G. RADHA RANI WRIT PETITION No.36648 of 2024 ORDER (per Hon'ble SP,J) Counsel for the Petitioner: [SRI' ] Counsel for the Respondent [Nos.1 ][to ][4: ][Ms. ] Counsel for the Respondent [NO.5: ] [DOMINIC FERNANDES, SC FOR CBIC]The Court made the following: I\;ra\ THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HON'BLE DT. JUSTICE G. RADHA RANI WRIT PETITION No.36648 of 2024 ORDER (per Hon'ble SP,J) Sri A.V.A. Siva Kartikeya, learned counsel [for ][the ][petitioner,]Ms. J.Sunitha, learned Junior Standing [Counsel ][for ][Income ][Tax]Department, for respondent Nos. 1 to 4 and Sri [Dominic ][Fernandes,]learned Senior Standing Counsel for [CBIC, ][for respondent ][No.S.]2. The impugned order dated 03.12.2024, [whereby ][the]petitioner's application for stay has been [rejected, is called ][in ][question]in this petition filed under [Articte 226 of the ][Constitution.] 3. Learned counsel for the [petitioner submits ][that ][one ][of ][the]principle issues before the appellate authority [against ][the ][assessment]proceeding is that the mandatory faceless [procedure was ][not ][followed]bv them. In a batch o[ [matters, ][this ][Court ][has ][granted interim]protection in such cases, where such [procedure was ][not followed. In]the instant case, the [petitioner ][approached ][the ][appellate ][authorit5r]and prayed for similar [protection ][which ][has ][been ][declined' ][A]Coordinate Bench of this Court [in ][W.P.No.2526O ][of ][2024 ][granted]interim protection and directed [the ][appellate ][authority ][to ][decide the]appeal. The same course may be adoptcd. 4The olher side has no objection. A Coordinate Bench of this Court in aforesaid W.p.No.2526O of 2024 recorded as under: "6. The contention of the learned counsel for the petitionerso far as the 148 notice issued by the jurisdictionalAssessing Offrcer not being in dispute by the learnedStanding Counsel for tJle Department and also in the lightof tJle aforesaid judgrnents rendered by this Court in thecase of Kankanala Ravindra Reddy (supra l) and in theIight of the judgment of the Honble Supreme Court in caseof Ashish Agatwal (supra 2), we are of the consideredopinion that the Assessing Authority in the course ofdeciding the petition under Section 220(6) of ttre Act, oughtto have take a more pragmatic view and shoulcl had kEptthe recovery proceedings in abeyance, pending the appealbefore the Appellate Authority. 7. For the aforesaid reasons, we dispose of the present WritPetition at this juncture directing the Assessing Offrcer notto pursue with the recovery proceedings in terms of theimpugned order dated 12.Oa.2O24 till the appeal for theAssessment Year 2Ol3-L4 is hnally decided." 6. In view of aforesaid order, this petition is disposed of by directing the Assessing Officer not to pursue the recovery proceedingsin terms of the impugned assessment order till the decision ol thein terms of the impugned assessment order till the decision ol theappellate authority. The appellate authoriry shall make endeavour todecide the appea-l expeditiously. It is made clcar that this Court hasnot expressed any opinion on the merits of the case. No cosls_not expressed any opinion on the merits of the case. No cosls_ closed Interlocutory applications, if any pending, shall also stand To, SD/- L. VIJAYA LAKSHMIASSIANT REGISTRAR,lUl\SECTION OFFICER //TRUE COPY// 1. The lncome Tax Officer - Ward 1, Sangareddy, lncome Tax Office,Veerabhadra Nagar, New Bus Stand, Veerabhadra Nagar, Sangareddy -502 001 , Telangana.Veerabhadra Nagar, New Bus Stand, Veerabhadra Nagar, Sangareddy -502 001 , Telangana. 2, Assessment Unit lncome Tax Department National e Assessment Center,Room No 401 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium New Delhi-1 ['10003]Room No 401 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium New Delhi-1 ['10003] closed Interlocutory applications, if any pending, shall also stand To, SD/- L. VIJAYA LAKSHMIASSIANT REGISTRAR,lUl\SECTION OFFICER //TRUE COPY// 1. The lncome Tax Officer - Ward 1, Sangareddy, lncome Tax Office,Veerabhadra Nagar, New Bus Stand, Veerabhadra Nagar, Sangareddy -502 001 , Telangana.Veerabhadra Nagar, New Bus Stand, Veerabhadra Nagar, Sangareddy -502 001 , Telangana. 2, Assessment Unit lncome Tax Department National e Assessment Center,Room No 401 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium New Delhi-1 ['10003]Room No 401 2nd Floor, E-Ramp, Jawaharlal Nehru Stadium New Delhi-1 ['10003] 3. ThePrincipal Commissioner of lncome Tax 2, Signature Towers S y No 6(P) of Kondapur, Opp Botanical Gardens Hyderatiad-508213, TelanganaP) of Kondapur, Opp Botanical Gardens Hyderatiad-508213, Telangana t'I KKS 4. The Joint Commissionei[[#gtT_" [J["*jt+,'s';fi [il, ][*?if!:iiil.""Ji,T {tffixp,^3j ]?j!ii,, /i[[#gtT_" [J["*jt+,'s';fi [il, ][*?if!:iiil.""Ji,T {tffixp,^3j ]?j!ii,, /5. The Commissioner of tncome Tax (Appeals) National Faceless Aooeal6,"#frlg,s;?n,l..:.,?m [jrn:,g,"1fli;i[[iffi;t;lnio,'"6],ii*'']6,"#frlg,s;?n,l..:.,?m [jrn:,g,"1fli;i[[iffi;t;lnio,'"6],ii*'']6. The Central Board of Dirpup"'.t,6nior"il;;;'f;4"ilry",?',f#:::E8*l;,|i".,XiiTil"'"'""'secretariat Buildings ttew DelnittO0Oi ["-, ]pup"'.t,6nior"il;;;'f;4"ilry",?',f#:::E8*l;,|i".,XiiTil"'"'""'secretariat Buildings ttew DelnittO0Oi ["-, ]7. One CC to SRt. A V A S|VA KARTIKEYA Advocate tOpUCltOpUCle. 8. one One CC CC to to SRt Ms. J DoMtNtc SUNTTHA eenr.rnr.rois. S_C FOR TNCOME sCioiibbrc TAX 10.Two IopUcICD Copies10.Two IopUcICD Copies2- HIGH COURT DATED:3011212024 1t\eJT4 r5o;((JIc30JAll 2125Ct*DEsF /'({.U[(.][C] ORDER WP.No.36648 of 2024 4/a/t[,/z/] DISPOSING OF THE WRIT PETITIONWTHOUT COSTS t l