Calcutta High Court
M/S. J.K. Builders And Anr vs Income Tax Officer on 18 September, 2013
Author: Harish Tandon
Bench: Harish Tandon
ORDER SHEET
WP 923 OF 2013
IN THE HIGH COURT AT CALCUTTA
Constitutional Writ Jurisdiction
ORIGINAL SIDE
M/S. J.K. BUILDERS AND ANR.
Versus
INCOME TAX OFFICER, WARD 47 (2) KOL AND ORS.
BEFORE:
The Hon'ble JUSTICE HARISH TANDON
Date : 18th September, 2013.
Appearance :
Ms. Sutapa Roychowdhury, Adv.
... for the petitioners.
Mr. P. K. Bhowmik, Adv.
... for the respondents.
The Court : Against an order of assessment the petitioner had filed an appeal before the Commissioner of Income Tax (Appeals) which is still pending. Amidst the pendency of the said appeal, an application under Section 220 (6) of the Income Tax Act, 1961 was taken out by the petitioner before the assessing authority to treat it as non defaulter. The grievance of the petitioner in this writ petition is that the authorities without disposing of the said application suo motu passed an order of attachment and an amount of Rs. 3,14,570/- has already been debited from the bank account of the petitioner. The learned advocate appearing for the respondent, however, submits that since there was no interim order of stay passed in the proceeding the authorities have proceeded for the recovery of the said amount by attaching the bank account of the petitioner. It is further informed by the respondent that the bank has not debited the said amount to the account of the revenue as yet. However, the parties say that if the appeal is disposed of in the meantime the same would sub-serve the justice between the parties. The respondent however, assures that the amount so debited from the account of the petitioner shall be kept separately until the further order that may be passed by the appellate authority and no further recovery proceeding would be contemplated till the disposal thereof.
In view of the above, the writ petition is disposed of by directing the Commissioner of Income Tax (Appeals), the respondent no. 2 herein to dispose of the appeals as expeditiously as possible without granting a unnecessary adjournment and also after affording an opportunity of hearing to the petitioner within six weeks from date of communication of this order in accordance with law. For abundant precaution it is, however, made that this order shall not be construed to have any impact on the consideration of the said appeal on merit and the said authority shall be independently decide the same in accordance with law without being influenced by any observation made herein. Since the writ petition is disposed of at the motion stage without calling for the affidavit, the allegations contained therein shall be deemed to have not been admitted.
(HARISH TANDON, J.) sbi