Wtax/371/2020 Of Sh. Shalabh Kumar Sharma v. The Commissioner Of Income Tax (Appeal) And 3 Others

Case :- WRIT TAX No. - 371 of 2020 Petitioner :- Sh. Shalabh Kumar SharmaRespondent :- The Commissioner Of Income Tax (Appeal) And 3 Others Counsel for Petitioner :- Laxmi Narayan MishraCounsel for Respondent :- A.S.G.I.,C.S.C.,Krishna Agarawal,S.S.C. Hon'ble Pankaj Mithal,J.Hon'ble Surya Prakash Kesarwani,J. On the last occasion, after hearing Sri H.K. Chaturvedi, learnedcounsel for the petitioner and Sri Krishna Agrawal, learnedcounsel for the respondents-Income Tax Department, we haddirected Sri Krishna Agrawal, learned counsel for therespondents-Income Tax Department to seek instructions withinwhich the pending appeal of the petitioner can be decided. Today matter has been taken up through Video Conferencing,Sri H.K. Chaturvedi, learned counsel for the petitioner ispresent. We are not aware, if any instructions have beenreceived by Sri Krishna Agrawal, learned counsel for therespondents-Income Tax Department. In view of the above, instead of keeping the matter pending, inthe interest of justice, we dispose of the writ petition with thedirection to the Commissioner of Income Tax (Appeal), Agra,U.P., respondent no.1 to decide the statutory appeal of thepetitioner filed on 11.01.2020 against the assessment orderdated 26.12.2019, most expeditiously, preferably within sixweeks from the date a copy of this order is produced beforehim, provided the office of Commissioner of Income Tax(Appeal), Agra, U.P., respondent no.1 is regularly working andis not closed due to COVID-19 Pandemic. In case office ofrespondent no.1 is not working, the appeal would be decidedwithin six weeks from the date working is resumed. It isexpected that in any case, stay application pending in appealshall be dealt with by the officer within the aforesaid time, iffor inevitable reason, it is not possible to deal with the appealon merits. Writ petition stands disposed of. Order Date :- 23.7.2020 T.S.