Wtax/1431/2018 Of Vandana Bansal And 11 Others v. Pr. Commissioner Of Income Tax, Central And 2 Others

Case :- WRIT TAX No. - 1431 of 2018 Petitioner :- Vandana Bansal And 11 OthersRespondent :- Pr. Commissioner Of Income Tax, Central And 2 OthersCounsel for Petitioner :- Tarun AgrawalCounsel for Respondent :- S.S.C. Hon'ble Pankaj Mithal,J.Hon'ble Ajit Kumar,J. Heard Sri Ravi Kant, learned Senior Counsel assisted by SriRishabh Agrawal, learned counsel appearing for the petitionersand Sri Shubham Agrawal and Sri Ashish Agrawal, learnedcounsel for the Income Tax Department. Several appeals of the petitioners, as mentioned in the tableshown at page 325 of the petition for the various assessmentyears are pending before the Income Tax Appellate Tribunal,Allahabad. During the pendency of these appeals, recoveryproceedings have been initiated against the petitioners so as torecover the disputed amount of tax. The submission of Sri Ravi Kant, learned Senior Counsel is thatthe Income Tax Appellate Tribunal, Allahabad is non functionaland as such he is unable to get the appeals decided or to obtainany interim order therein. Sri Shubham Agrawal, learned counsel appearing for IncomeTax Department very candidly accepted that the Tribunal atAllahabad and Varanasi are not functioning but if there is anyurgency, petitioner may move application before the IncomeTax Appellate Tribunal, Lucknow for the transfer of appeals andget them heard or move applications for grant of interimprotection therein. In view of the aforesaid facts and circumstances, as the appealsof the petitioners are pending and are not being considered forthe above reason, we permit the petitioner to make appropriateapplications before the Income Tax Appellate Tribunal,Lucknow for transfer of appeal so that the same may be heardexpeditiously, if not at Allahabad before appropriate Tribunal atLucknow or some other place having jurisdiction as may bedirected. The petitioners are also at liberty to move applicationsfor interim protection in the appeals and it is expected that theTribunal, where the appeals are transferred or are left to bedecided, shall consider the same on priority or the appeals if The writ petition is accordingly disposed of and it is providedthat for a period of six weeks or till the consideration of the stayapplication of the petitioner in the appeals or the appeals onmerit, whichever is earlier, the respondents shall not take anycoercive steps for the realization of disputed amount of tax. Order Date :- 2.11.2018 IrfanUddin