Wp/37042/2024 Of Mr. Suresh Kumar Shetkar v. The Income Tax Officer - Ward 1

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Special Original Jurisdiction) FRIDAY, THE THIRD DAY OF JANUARYTWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRt JUSTICE SUJOY PAULANDTHE HONOURABLE DR. JUSTICE G.RADHA RANI WRIT PETITION NO: 37042 0F 2024 Between: Mr. Suresh Kumar Shetkar,_S{9. Mr. Shekkar Shiv Rao, aged 64 years, H.No.p?t?\r,Near New vision'Cotrege, sanl6dv R;'di'iEsar, nyoe'rauari _ sbri038, Telangana. ...PETITIONER AND 1The lncome Tax Officer - Ward. 1, Sangareddy, lncome Tax Office,Veerabhadra Nagar, New Bus Stand, VberaUn"iAra [-(igar, ]SingaieO'dy -'5-OZ001, TelanganaVeerabhadra Nagar, New Bus Stand, VberaUn"iAra [-(igar, ]SingaieO'dy -'5-OZ001, Telangana 2, Asses_sment_Unit, New Delhi, Room lncome No.401, T-ax. 2nd Lqpartqelt, FI6or, E-Rimp, National Jawaharlai Nehru e-Assessment bta;iffi:Center,New Delhi - 110 003.New Delhi - 110 003. 3 The. Principal Commissioner of ln-come Tax - 2, Signature Towers, S.y No.6(P) of Kondapur, Opp. Botanical Gardens, Hydeiabio - soa zig, Teianrirni6(P) of Kondapur, Opp. Botanical Gardens, Hydeiabio - soa zig, Teianrirni 4. The Joint Commissioner, (Appeals/ the Commissioner of lncome Tax6ppqqts), [National ][Facelesb ][Appeai Centre, ]Delhi. Throuoh the [princir:ai]Chief Commissioner of lncome iax (NaFAC), belhi, Nortn [-et6Ct, ]NJ"* DJtii_1 10 0016ppqqts), [National ][Facelesb ][Appeai Centre, ]Delhi. Throuoh the [princir:ai]Chief Commissioner of lncome iax (NaFAC), belhi, Nortn [-et6Ct, ]NJ"* DJtii_1 10 001 5 The central Board of Direct raxes, Represented bv its chairman. Deoartmentof Revenue,.MinisJry of Finance, Govemment of l;dia, S;r"#"t iiridiil;,New Delhi - 1 10 001 .of Revenue,.MinisJry of Finance, Govemment of l;dia, S;r"#"t iiridiil;,New Delhi - 1 10 001 . ...RESPONDENTS Petition under A,ticle 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.. lrBAicoMlFllTl2o24-25t1o708s3227(1), dated o3t12t2024, in rejecting thestay application filed by the Petitioner, pending disposar of the appear of the Petitioner before the [1st ][Appellate Authority, i.e., ][the 4th ][Respondent herein, for]the Assessment Year [2O16- 17,as ][arbitrary, illegal, barred ][by ][limitation, ][bad ][in]law, void-ab-initio, [violative ][of ][the ][principles ][of ][natural ][justice, apart from ][being]violative of Articles [14,19(1xg) and 265 ][of ][the ][constitution of ][lndia and ][sec ][148A]of the lncome Tax [Act,1961, and consequently set-aside the same ][and ][grant ][stay]of recovery, [pending disposal ][of the ][Petitioner's ][appeal ][before ][the ][1st Appellate]Authority, in the interests [of ]lustice. IA NO: 1 OF 2024 Petition under section [151 ] [praying ][that ][in ][the ][circumstances ][stated]in the affidavit filed [in ][support ][of the ][petition, ][the ][High ][court ][may be pleased ][to]stay all further [proceedings, including ][any ][recovery, pursuant ][to ][vide ] [&]Letter No.|TBA/COIv1/F11712024-251107085327711), [dated ][03 ][12.2024' ][in]rejecting the stay application [filed ][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 ][- ][17, ][pending disposal ][of ][the]above Writ Petition. Counsel for the Petitioner: [A.V.A.SIVA KARTIKEYA] Counsel for the Respondents: [M/s. J.SUNITHA, ][Jr. ] The Court made the [following: ] THE HONOURABLE SRI JUSTICE SUJOY PAULAND THE HON,BLE DT. JUSTICE G. RADIIA RANI WRIT PETITION No.37O42 of 2o24 ORDER (per Hon'ble SP,J) Counsel for the Petitioner: [A.V.A.SIVA KARTIKEYA] Counsel for the Respondents: [M/s. J.SUNITHA, ][Jr. ] The Court made the [following: ] THE HONOURABLE SRI JUSTICE SUJOY PAULAND THE HON,BLE DT. JUSTICE G. RADIIA RANI WRIT PETITION No.37O42 of 2o24 ORDER (per Hon'ble SP,J) Sri A.V.A. Siva Kartikeya, learned counsel for thepetitioner and Ms. J.Sunitha, learned Junior Standing Counselfor Income Tax Department, for the respondents 2. With the consent linally heard. 3l,earned counsel for the parties, fairly submitted thatthis matter may be disposed of in t€rms of recent order passedby this Court in W.P.No.36648 of 2024 dated 30.12.2024. In aforesaid W.P.No.36648 of 2024, this Court recorded 4 as under: "2 . The impugned order dated 03.72.2024 ,whereby the petitioner's application for stay has beenrejected, is called in question in this petition filedunder Article 226 of the Constitution. 3. karned counsel for ttre petitioner submitsthat one of the principle issues before the appellateauthority against the assessment proceeding is thatthe maldatory faceless procedure was not followed bythem- In a batch of matters, this Court has grantedinterim protection in such cases, where suchprocedure was not followed. In the instant case, thepetitioner approached the appellate authority andpraycd lor similar protection which has been declined.A Coordinate Bench of this Court in W.P.No.2526O of 2024 granted. interim Protectionand directed theappellate authority to [decide ][the]appeal. The samecourse may be adoPted. 4The other side [has ][no ][objection] 5. A Coordinate Bench [of ][this ][Court ][in ][aforesaid]W.P.No.25260 of 2024 [recorded as ][under:] '6. The contention of t]le [learned]counsel for the [petitioner ][so ][far ][as ][the]148 notice issued by the [jurisdictional]Assessing Officer not [being ][in ][dispute]by the learned Standing [Counsel for the]Department and also [in ][the light ][of ][the]aforesaid [judgrnents ][rendered ][by ][this]Court in the case of [Kankanala]Ravindra Reddy [(suPra 1) ][and ][in ][the]light of the [judgment ]of [the ][Honble]Supreme Court in [case ][of ][Ashish]Agarwal (supra 2), we [are of ][the]considered 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 ]Pragmaticview and should had kept the [recover5r]proceedings in abeyance, [pen.ding the]appeal before tl'e Appellate [Authority.] 7. For the aloresaid reasons, [we dispose]o[ the present writ [Petition ][at ][this]juncture drrecting the Assessing Oflicernot to Pursue with [the ][recovery]proceedings in terms of the [impugned]order dated l2.Oa -2024 till [the ][appeal]for the Asscssment [Year 2013-14 ][is]hnallt' decided." 6. [n vier.r, of aforesaid order, this [petition ][is]disposed of by directing [the ][Assessing Offrcer ][not ][to]pr]or. the recovery [proceedings ][in ][terms ][of ][the]impugned assessment [order ][till ][the ][decision ][of ][the]appellate authorily. The [appellate ][authority ][shall]mike endeavour [to decide the appeal ][expeditiously' ][It]is made clear that this [Court ][has ][not ][expressed any]opinion on lhe merits [of the ][case. ][No ][costs.'] In view of consensus arrived [at ][and ][order ][passed][ ln] 5 aforesaid W.P.No.36648 of 2024, [this ][petition ][is ][disposed ][of ][by] directing the Assessing Officer not to pursue the recoveryproceedings in terms of the impugned assessment order till thedecision of the appellate authority. The appelate authorit5r shalrmake endeavour to decide the appeal expeditiously. It is madeclear that this Court has not expressed any opinion on themerits of the case. No costs Interlocutory applications, if any pending, shall alsostand closed. SD/. T.TIRUMALA DEVIASSISTANTGlSSECFFICER //TRUE COPY// To, In view of consensus arrived [at ][and ][order ][passed][ ln] 5 aforesaid W.P.No.36648 of 2024, [this ][petition ][is ][disposed ][of ][by] directing the Assessing Officer not to pursue the recoveryproceedings in terms of the impugned assessment order till thedecision of the appellate authority. The appelate authorit5r shalrmake endeavour to decide the appeal expeditiously. It is madeclear that this Court has not expressed any opinion on themerits of the case. No costs Interlocutory applications, if any pending, shall alsostand closed. SD/. T.TIRUMALA DEVIASSISTANTGlSSECFFICER //TRUE COPY// To, 1The lncome Tax Officer- - lVard 1, Sangareddy, lncome Tax Office,V^eerabhadra Nagar, New Bus Stand, Veerabhiadra lidgar, SingaiJOOV _ sb7001, Telangana.V^eerabhadra Nagar, New Bus Stand, Veerabhiadra lidgar, SingaiJOOV _ sb7001, Telangana.2The 9enter, _ Assessment [New ][Dethi, ]Unit, [Room,No.4O1,2nd ]lncome Tax Department, National [Fbor, ][E-itamp, ].lawahadal e-Assessment[-ruenru]Stadium, New Delhi - 1 10 003.Stadium, New Delhi - 1 10 003.3.The Principal Commissioner of lncome Tax - 2, Siqnature Towers. S.v No.6(P) of Kondapur, Opp. Boranicat Gardens, Hydeiabid - SOe zie,teiandana6(P) of Kondapur, Opp. Boranicat Gardens, Hydeiabid - SOe zie,teiandana4.The Joint Commissioner, (Appeals/ the Commissioner of lncome TaxOqpgats), [Nationat ][Facetesi Appeai Centre, Delhi, ]Throuqn tne FrincroaiChief Commissioner of tncome T'ax (NaFAC), belhi, North et6Ct, New Detfii _1 10 001Oqpgats), [Nationat ][Facetesi Appeai Centre, Delhi, ]Throuqn tne FrincroaiChief Commissioner of tncome T'ax (NaFAC), belhi, North et6Ct, New Detfii _1 10 0015.The Chairman, Central Board of Direct Taxes, Depa(ment of Revenue,lrljli.^q [of ][Finance, Govemment ][of ][lndia, ][Secretariat 'Buildings, ][New ][Delhi ][i]110001.lrljli.^q [of ][Finance, Govemment ][of ][lndia, ][Secretariat 'Buildings, ][New ][Delhi ][i]110001.6.One CC to SRI A.V.A.StVA KARTTKEYA, Advocate tOpUCI7.One CC to M/s. J.SUN|THA, Jr. SC FOR TNCOME TAX 7.One CC to M/s. J.SUN|THA, Jr. SC FOR TNCOME TAX B.Two CD Copies 0a-BSRt' HIGH COURT DATED: 0310112025 ORDER WP.No.37042 ot 2024 J ," t:.1a, [-]trJI31 fEB [,?T6]l'\-7+tI SpAte'n, DISPOSING OF THE [PETITION,] WITHOUT COSTS P+'uTEl-s'-It cr(_r_c->