Calcutta High Court (Appellete Side)
Nabin Chand Bothra vs Income Tax Officer on 3 October, 2013
Author: Harish Tandon
Bench: Harish Tandon
1
03.10.2013 W.P. 31062 (W) of 2013
Nabin Chand Bothra
-vs-
Income Tax Officer, Ward 30 (3) Kolkata & Ors
Mr. Rajarshi Bhardwaj
Mr. Sukalpa Seal ... For Petitioner
Mr. Soumitra Mukherjee ... For Respondents No. 1 to 4
Although the order of the Assessing Authority is assailed before the Commissioner of Income Tax (Appeals), respondent no. 2, in absence of any deposit, the authorities have issued an order of attachment on the bank of the petitioner assessee.
ac The petitioner approached the said appellate authority, i.e. the respondent no. 2, for an early hearing and disposal of the said appeal but the same has not been attended to as yet.
The authorities cannot keep the appeal unattended and allow the other recourse to be taken in the meantime against the assessee.
This Court, therefore, feels that the respondent no. 2 should take utmost care and expedition to dispose of the said appeal.
Accordingly, the respondent no. 2 is directed to hear and dispose of the appeal pending before it within three weeks from the date of communication of this order after giving opportunity of hearing to the petitioner and pass a reasoned order.
For abundant precaution it is made clear that this order shall not be construed to have been made on the merit of the said appeal as this Court had no occasion to go into the same.
The writ petition is, thus, disposed of. There shall be no order as to costs.
(Harish Tandon, J.)