Wp(C)/5709/2023 Of Sarita Poddar v. Principal Commissioner Of Income Tax, Sambalpur

Order No. 01. IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.5709 of 2023 …. Petitioner Sarita Poddar Mr. S.K. Acharya, Advocate -versus- ….Principal Commissioner of Income Opposite Parties Tax, Sambalpur and others Mr. S.S. Mohapatra, Senior Standing Counsel CORAM: THE CHIEF JUSTICE JUSTICE M.S. RAMAN ORDER 28.02.2023 1. The Petitioner has approached this Court seeking quashing of a letter dated 6[th] February 2023 issued by the Principal Commissioner of Income Tax, Sambalpur requiring the Petitioner to pay the remaining instalments in compliance with the conditional order of stay passed during the pendency of the Petitioner’s first appeal before the Commissioner of Income Tax (Appeals) [CIT (A)] in respect of assessment proceedings pertaining to assessment year (AY) 2012-13. 2. It appears that on 13[th] March 2020, a conditional stay order was passed requiring the Petitioner to deposit 10% of the demanded amount in eight equal instalments. 3. Contending that the Covid-19 period had commenced soon thereafter and, therefore, there was a moratorium on enforcement of the demands of the Department, the Petitioner did not comply with that conditional stay order. 4. Today an argument was made by Mr. S.K. Acharya, learned counsel for the Petitioner that since the final hearing in the first appeal before the CIT (A) concluded way back in July 2021, a direction should be issued to the National Faceless Appeal Centre (NFAC) before which the said appeal stated to be now pending to expeditiously dispose of the said appeal without requiring the Petitioner to comply with the above conditional stay order. 5. The above submission is not acceptable to this Court. The Petitioner having sought and obtained in her favour a conditional stay order is obliged to comply with that order before requiring a direction to the Department to dispose of the appeal stated to be pending. 6. Consequently, the Court is not inclined to grant the relief prayed for. This order will nevertheless not prevent the Department (NFAC) from disposing of the pending appeal as expeditiously as possible. 7. The writ petition is disposed of with the above observations. Issue urgent certified copy of this order as per rules. (Dr. S. Muralidhar) Chief Justice (M.S. Raman) Judge