Wtax/1042/2022 Of Ramendra v. Income Tax Officer And 2 Others

Case :- WRIT TAX No. - 1042 of 2022 Petitioner :- RamendraRespondent :- Income Tax Officer And 2 Others Counsel for Petitioner :- Suyash AgarwalCounsel for Respondent :- A.S.G.I.,Gaurav Mahajan Hon'ble Surya Prakash Kesarwani,J.Hon'ble Jayant Banerji,J. Heard Sri R.R. Agarwal, learned Senior Advocate assisted by Sri VandeepNath, learned counsel for the petitioner, Sri N.C. Gupta, learned SeniorStanding Counsel for the respondent no.3 and Sri Ashish Agarwal, learnedcounsel for respondent nos. 1 and 2. This writ petition has been filed praying to quash the order sheet entries,all dated 11.3.2020 relating to the Assessment Years i.e. AY 2009-2010,AY 2010-2011, AY 2011-2012, AY 2012-2013, AY 2013-2014, AY 2014-2015 and AY 2015-2016, whereby the applications of the petitioner underSection 154 of the Income Tax Act, 1961 have been kept pending on theground that the petitioner has filed appeal against the block assessmentorder. Learned counsel for the petitioner submits that the impugned order sheetentries are totally arbitrary as there is no statutory bar to decide theapplication under Section 154 of the Income Tax Act, 1961, even if anappeal against the block assessment order has been filed by the assessee. Learned counsel for the respondent nos. 1 and 2 submits that theconcerned Income Tax Officer shall decide the application of the petitionerunder Section 154 of the Income Tax Act, 1961 relating to theaforementioned assessment year. In view of the stand taken by the learned counsel for the parties asaforenoted, no useful purpose would be served in keeping the writ petitionpending and calling for a counter affidavit. Therefore, with the consent oflearned counsel for the parties, this writ petition is disposed of with adirection to the concerned respondent/authority to decide the applicationsof the petitioner under Section 154 of the Income Tax Act, 1961 relating tothe Assessment Years 2009-2010, AY 2010-2011, AY 2011-2012, AY2012-2013, AY 2013-2014, AY 2014-2015 and AY 2015-2016, expeditiously in accordance with law after affording reasonableopportunity of hearing to the petitioner. Order Date :- 5.8.2022sfa/