Wtax/18923/2021 Of Mohd. Rizwan v. Addl./Joint/Dy./Asst.commissioner Income Tax Delhi And Anr

Court No. - 3Case :- WRIT TAX No. - 18923 of 2021Petitioner :- Mohd. Rizwan Respondent :- Addl./Joint/Dy./Asst.Commissioner Income Tax Delhi AndAnr. Counsel for Petitioner :- Vijyant Nigam,Ashish Agarwal,S.C.AgarwalCounsel for Respondent :- Manish Misra Hon'ble Attau Rahman Masoodi,J.Hon'ble Om Prakash Shukla,J. Heard learned counsel for the petitioner and learnedStanding Counsel for the State. The petitioner has approached this Court against theassessment order passed by the assessing authority. During pendency of this writ petition, the petitionerappears to have availed the alternative remedy of appealas permissible under Section 246-A of the Income TaxAct, 1955. The appeal has been preferred along with anapplication for interim relief and the same continues to bepending. Learned counsel for the petitioner has submitted thatonce the alternative remedy has been availed of, nopurpose would be served by keeping the writ petition aspending. He has on the contrary prayed that a directionmay be issued for early disposal of the application forinterim relief in the pending appeal. Accordingly, we hereby direct the appellate authority toproceed with the appeal expeditiously in accordance withlaw. The application for interim relief pending before theappellate authority is also directed to be considered anddecided expeditiously and preferably within a period ofone month from the date of production of a copy of thisorder. For a period of one month or till the decision on theapplication for interim relief whichever is earlier, nocoercive steps shall be taken against the petitioner. The writ petition is accordingly disposed of. Order Date :- 2.11.2022Shahnaz