Wp/6204/2023 Of Venkat Rao Paleti v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) MONDAY, THE THIRTEENTH DAY OF MARCHTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYANANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 6204 OF 2023 Between: Venkat Rao Paleti, S/o Krishna Rao, aged 64 years, occ. Retired Govt.Teacher, rlo Flat no. 304, NR Residency, Kousalya Colony, Bachepalle,Bachupally, Medchal-Malkajgiri District, Telangana - 500090. ...PETITIONER AND 1.The Commissioner of lncome Tax (Appeals), Hyderabad - 5, SignatureTowers, Kondapur, Hyderabad - 500084.Towers, Kondapur, Hyderabad - 500084.2.The lncome Tax Officer, Ward-2, Nizamabad, lncome Tax Office, 6-2-15613,Subhash Nagar, Nizamabad, Nizamabad District, Telangana - 503002.Subhash Nagar, Nizamabad, Nizamabad District, Telangana - 503002.3.The Union of lndia, rep. by its Secretary (Finance), Ministry of Finance, NorthBlock, New Delhi - 1 10001 .Block, New Delhi - 1 10001 .4.The State Bank of lndia, H. no. 1-4-246, Main Road, Bodhan, NizamabadDistrict, Telangana, represented by its Branch lvlanager.District, Telangana, represented by its Branch lvlanager. ...RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in thecircumstances stated in ihe affidavit filed therewith, the High'Court may bepleased to issue an appropriate Writ, Order or Direction, more particularly in thenature of MANDAMUS holding that the inaction of the First Respondent in notdisposing of petitioner Appeal filed on 23-02-2020 vide AcknowledgementNumber 308401060230220 filed against the ex-Parte Best JudgmentAssessment Order, bearing Order no. ITBAiAST/S/14412019-2011020397840(1),dated 14-1 1-2019, for the Assessment Year 2017-18 passed by the SecondRespondent, and the action of the Second Respondent in issuing Notice under S.226(3) ot the lncome Tax Act, 1961, vide Notice no. ITBA/RCV/Si226(3)112019-2011024092064(1), dated 21-01-2020 to the Fourth Respondent Bank aftachingthe S.B. Account no. 30101820415 of the Petitioner as arbitrary, capricious,contrary to law, facts and illegal and consequently direct the First Respondent todispose of the said Appeal expeditiously within such time as may be fixed by this r{on'ble High Court and direct the Second Respondent to revoke the said S226(3) Notice issued by him to the Fourth Respondent Bank. lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances statedin the affidavit filed in support of the petitlon, the High Court may be pleased tosuspend the Notice under S. 226(3) ot the lncome Tax Act, 1961, vide Notice no.lTBtuRCV/S/226(3)1 12019-20 I 1 024092064(1 ), dated 21 -01 -2020 issued by theSecond Respondent to the Fourth Respondent Bank attaching the S.B. Accountno.301018204'1 5 of the Petitioner. Counsel for the Petitioner: SRI G. NARENDRA CHETTY Counsel for the Respondent No.1 & 2: SRI J.V. PRASAD (SC FOR INCOME TAX) Counsel for the Respondent No.3: SRI B. MUKHERJEE REPRESENTING FORSRI G. PRAVEEN KUMAR, DEPUTYSOLICITOR GENERAL OF INDIA Counsel for the Respondent No.4: M/s. PEARL LAW ASSOCIATES The Court made the following: ORDER THE HON'BLE THE CHIEF[JI,] AND THE HON'BLE SRI JUST [N. ] WRIT PETITION [No.62O4 ][of 2023] ORDER:[(Per ][the ][Hon'ble ][the ][Chief ][Justice ][Ujjal ][Bhuyan)] Heard Mr. G.Narendra [Chetty, learned ][counsel ][for ][the]petitioner and Mr. J.V.Prasad, [learned Standing ][Counsel,]Income Tax Department [for ][respondent ][Nos.l ][and ][2' ][Also]heard Mr. B.Mukherjee, [learned counsel ][representing]Mr. G.Praveen Kumar, [Iearned ][Deputy Solicitor ][General ][of]India for respondent [No.3.] 2. Grievance of the [petitioner ][is ][that ][appeal ][iiled ][by] Counsel for the Respondent No.4: M/s. PEARL LAW ASSOCIATES The Court made the following: ORDER THE HON'BLE THE CHIEF[JI,] AND THE HON'BLE SRI JUST [N. ] WRIT PETITION [No.62O4 ][of 2023] ORDER:[(Per ][the ][Hon'ble ][the ][Chief ][Justice ][Ujjal ][Bhuyan)] Heard Mr. G.Narendra [Chetty, learned ][counsel ][for ][the]petitioner and Mr. J.V.Prasad, [learned Standing ][Counsel,]Income Tax Department [for ][respondent ][Nos.l ][and ][2' ][Also]heard Mr. B.Mukherjee, [learned counsel ][representing]Mr. G.Praveen Kumar, [Iearned ][Deputy Solicitor ][General ][of]India for respondent [No.3.] 2. Grievance of the [petitioner ][is ][that ][appeal ][iiled ][by] him against the assessment [order has not ][yet ][been ][taken ][up]for hearing though three [years have ][passed ][by ][and ][in ][the]meanwhile, [garnishee notices ][have been ][issued by respondent]No.2 to the banker [of ][the ][petitioner.] 3. Petitioner is an [assessee ]under [the ][Income ][Tax]Act, 196 1 [(briefly referred ][to ][hereinafter ][as ]['the ][Act') ][having] the status of individual. For the assessment year 2Ol7-18, abest judgment assessment order was passed on 14.11.2019by the 2"d respondent under Section 144 of the Act wherebyand whereunder total income of the petitioner was assessedat Rs.69,22,910.00. That apart, direction was issued forinitiating penalty proceedings separately under Section27|AAC of the Act. The above assessment order was followedby notice of demand of even date under Section 156 of theAct. 4. Aggrieved by the assessment order dated 14.ll.2Ol9, petitioner preferred appeal before the 1"trespondent under Section 246 of the Act on 23.O2.2O2O.However, the said appeal has not yet been taken up forhearing. In the meanwhile, notice under Section 226(3) of tlneAct was issued by the 2"d respondent to the 4th respondenti.e., Branch Manager of State Bank of India, Bodhan Branchon 2I.OL.2O2O for attachment of bank account of thepetitioner. 5. After hearing learned counsel for the parties andon due consideration, we are of the view that [appeal ][filed ][by]the petitioner is required to be heard [expeditiously. ][In ][this]connection, we may refer to Sub-Section [(6A) ][of ][Section ][25O ][of]the Act which says that in [every ][appeal, ][the ][Commissioner](Appeals), where it is possible, may hear and decide suchappeal within a period of one [year ]from the end of [the]financial year in which such appeal is filed before him underSub-section (1) of Section 246A of the Act. Though [the]aforesaid provision pertains to appeal filed under [Section]246A of the Act, nonetheless the objective behind [the]aforesaid provision is to hear appeal as [early ][as ][possible.] 6. That being the position, we direct respondent No.1to take on board the appeal ltled by the [petitioner]on23.O2.2O2O against the assessment order dated 14.1I.2019for the assessment year 2Ol7 -18 and dispose of the samewithin a period of three (03) months from the date of receipt of/[a copy of ][this ][order.] (( I 7 . Writ Petition is accordingly disposed of. However, there shall be no order as to costs. 8. Miscellaneous applications pending, if arry, in this Writ Petition shall stand closed. SD/-A.V.S.PRASADASSISTANT //TRUE SECTION to'',. ,n" Commissioner of lncome Tax (Appeals)' Hyderabad - 5' Signature a+li81,*il+nr;}ir'ynff'r+?ml:t[.{r"ti#:ffi ['fr ][f*111i..]^ [+;Yff ]Bodhan. Nizamabac['x.; ]"*=psn,;+,',,t'#l l*il:ffi ffi ;",^ [+;Yff ]Bodhan. Nizamabac['x.; ]"*=psn,;+,',,t'#l l*il:ffi ffi ;"," a-::ne^t:?s:, 9. Two [CD CoPies] BNGJP,J- v HIGH COURT DATED:1310312023 ORDERWP.No.6204 of 2023 DISPOSING OF THE WRIT PETITIONWITHOUT COSTS lrsSTA i'd c/:(aJ(J11 [[!a ][?lB]{p