Wp(C)/1913/2011 Of Hindustan Paper Corporation v. Commissioner Of Income Tax Appeals Guwahati And Anr

Heard Ms. M Hazarika, learned senior counsel appearing for the petitioner. Also heard Mr. U Bhuyan, learned senior counsel who appears for the Income Tax Department. 2.The petitioner who were assessed to income tax under Section 201(1)/201(1A) of the Income Tax Act by the Income Tax Officer, TDS-1, Guwahati through order dated 28th May, 2010 and who had preferred Appeal(s) before the Commissioner (Appeals), Income Tax at Guwahati on 18th October, 2010 along with condonation petition(s) and stay petition(s) are aggrieved by the notice dated 9th March, 2011 (Annexure-D) issued by the ITO, whereby the assessee is directed to deposit 50% of the assessed tax. 3.Ms. Hazarika refers to the Annexure-C documents to show that in pursuantto the dismissal of the writ petition(s) by this Court on 13th September, 2010,the petitioner has filed 6 Appeals along with stay and condonotion application(s) before the Appellate Authority and while the matter is now to be considered by the Commissioner (Appeals), the demand raised by the ITO is totally unjustified in law.4.Mr. U Bhuyan, learned senior counsel on the other hand points out that the Appeals are yet to be admitted as they are accompanied by delay condonation application and unless the condonation is granted, no effective order can be passed by the Appellate Authority. 5.Having considered the rival submissions, I am of the view that when the Appeals have already been filed and the assessee is before the Appellate Authority, the ITO should not have issued the demand notice without waiting for a decision by the Commissioner (Appeals). 6.In such circumstances, I deem it appropriate to direct the Commissioner (Appeals) to consider the condonation application and also the Appeals filed by the assessee and to take an expeditious decision particularly on the condonationand the stay application(s), preferably within 6 weeks. 7.Till such a decision is taken by the Commissioner (Appeals), the demand notice dated 9th March, 2011 (Annexure-D) of the I.T.O., TDS-1, Guwahati shall not be enforced against the assessee. 8.The case is disposed of with the above order.