Wpt v. Commissioner, Income Tax, Income Tax Office Aayakar Bhawan, Raipur,Chhattisgarh.chhattisgarh

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPT No. 233 of 2018 M/s Sarda Energy And Minerals Limited A Company Duly Registered UnderThe Companies Act, 1956/2013, Having Its Works At Industrial GrowthCenter, Phase-1, Siltara, Raipur, Chhattisgarh And Registered Office At73/A, Central Avenue, Nagpur (Mh) 440018, Through Its AuthorizedSignatory And Director Mr. Padam Kumar Jain S/o Shri Late M C Jain About55 Years, R/o Flat No. B-501, Ashoka Ratan, Vidhan Sabha, Mova, Raipur,Chhattisgarh.The Companies Act, 1956/2013, Having Its Works At Industrial GrowthCenter, Phase-1, Siltara, Raipur, Chhattisgarh And Registered Office At73/A, Central Avenue, Nagpur (Mh) 440018, Through Its AuthorizedSignatory And Director Mr. Padam Kumar Jain S/o Shri Late M C Jain About55 Years, R/o Flat No. B-501, Ashoka Ratan, Vidhan Sabha, Mova, Raipur,Chhattisgarh. ---- Petitioner Versus 1. Commissioner, Income Tax, Income Tax Office Aayakar Bhawan, Raipur,Chhattisgarh.Chhattisgarh. 2. Assistant Commissioner Income Tax, Central Circle-I, Raipur, (ACIT) 3. Principal Commissioner Of Income Tax (Central) Bhopal, Madhya Pradesh. 4. President Income Tax Appellate Tribunal, 10th And 11th Floor, LoknayakBhawan, Khan Market, New Delhi 110003Bhawan, Khan Market, New Delhi 110003 ---- Respondent For Petitioner For Respondents :Shri Neelabh Dubey, Advocate.: Smt. Naushina Afrin Ali, Advocate. Hon'ble Shri Justice Prashant Kumar Mishra Order On Board 05/12/2018: 1. The petitioner's appeal against the order passed by the Commissioner,Income Tax, Raipur under Section 263 of the Income Tax Act (for short 'theAct') is pending consideration before the Income Tax Appellate Tribunal,Raipur Bench. However, there being a vacancy in the said office, thepetitioner's appeal is not taken up for hearing. Therefore, the petitioner haspreferred this writ petition seeking a direction to the respondents to transferIncome Tax, Raipur under Section 263 of the Income Tax Act (for short 'theAct') is pending consideration before the Income Tax Appellate Tribunal,Raipur Bench. However, there being a vacancy in the said office, thepetitioner's appeal is not taken up for hearing. Therefore, the petitioner haspreferred this writ petition seeking a direction to the respondents to transfer his appeal to the ITAT, Mumbai with further direction to the Assessing Officer(ACIT), Raipur not to pass any assessment order against the petitionerunder Section 147 of the Act for the assessment year 2008-09 till thedisposal of the appeal before the ITAT. 2. Learned counsel for the Revenue would propose that let the assessmentproceedings be completed but the final order would be kept in abeyance tillproceedings be completed but the final order would be kept in abeyance till the petitioner's appeal is heard by the ITAT, Raipur Bench. 3. The proposal being fair, the petitioner would accept the same. 4. In view of the above, the Writ Petition is ordered accordingly. Sd/- Judge (Prashant Kumar Mishra) Barve