Wp/493/2021 Of Prl Developers Pvt Ltd v. Assistant Commissioner Of Income Tax Circle 7(3)(2) And 4 Ors

GAURIAMITGAEKWAD Digitallysigned byGAURI AMITGAEKWADDate:2022.02.0211:01:04+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.493 OF 2021 PRL Developers Private Limited ….Petitioner V/s.Assistant Commissioner of Income Tax Circle - 7(3)(2) and Ors. ….Respondents ---- Mr. J. D. Mistri, Senior Advocate a/w. Mr. Madhur Agrawal and Mr. UpendraLokegaonkar i/b. Mint & Confreres for petitioner. Mr. Suresh Kumar for respondents. ---- CORAM : K.R. SHRIRAM &N.J. JAMADAR, JJ. DATED : 31[st] JANUARY 2022 P.C. : 1Mr. Mistri states that there is an order dated 28[th] February 2020stating that there shall be stay of recovery of demand pursuant to theassessment order dated 25[th] December 2019 for the Assessment year 2016-2017. Mr. Mistri states that if the appeal itself is directed to be disposed byrespondent no.4 within a reasonable period and the stay is continued untilthe appeal is disposed, this petition can be disposed with suitable directions.Mr. Suresh Kumar states that reasonable time be granted for disposing theappeal. 2Therefore, we pass the following order : (a) respondent no.4/the appropriate authority shalldispose the Appeal No.CIT (A) 13, Mumbai/10306/2019-20 within six weeks from the date of thisorder getting uploaded; (b) the authority shall also grant a personal hearingto petitioner and communicate the date atleast oneweek in advance; (c) If respondent wishes to rely on any judgmentsor order passed by any Court or Tribunal, he shallprovide a copy thereof to petitioner and give theman opportunity to deal with those judgments ordistinguish those judgments and those submissionsof petitioner shall also be dealt with in theassessment order. 3 The ad-interim order granted on 28[th] February 2020 shall continue until the appeal is disposed and for two weeks thereafter. 4Petition accordingly stands disposed. 5We clarify that we have not made any observation on the merits of the case. (N.J. JAMADAR, J.) (K.R. SHRIRAM, J.)