Calcutta High Court (Appellete Side)
Bijay Krishna Das vs Union Of India & Ors on 16 April, 2012
Author: Indira Banerjee
Bench: Indira Banerjee
1
4.2012 W.P. No. 6571 (W) of 2012
Bijay Krishna Das ... Petitioner
-Versus-
Union of India & Ors ... Respondents
Mr. Raja Basu Chowdhury, Mr. Suman Bose, Mr. Sayantan Bose .. for the petitioner Mr. Prithu Dudhoria .. for the respondents In this writ application, the petitioner has, inter alia, challenged an Order No. ACIT/Cir- 1/BWN/\arr.demand/2011-12/432 dated 26th March, 2012 passed by the Assistant Commissioner of Income Tax, Circle-1, Burdwan.
The impugned order is set out herein below for convenience :
"With reference to your stay petition dated 26.03.2012, this is to inform you that your stay petition is rejected. You are requested to pay 50% of total arrear demand."
The impugned order is a totally non-speaking order. There is not a whisper of the reasons for rejection of the stay petition. It is also not understood why the petitioner has been requested to pay 50% of the total arrear demand. It is not clear why the petitioner has been exempted from the balance 50% or for that matter why he has been required to pay only 50%. No opportunity of hearing has also been given to the petitioner. The impugned order is gross violation of principle of natural justice and patently sustainable in the eye of law.
The appeal preferred by the petitioner from the order of assessment is pending disposal before the Appellate Commissioner. The issues involved in this writ application are wholly covered by the judgment and order of this Bench dated 28th April, 2011 in W.P. No. 4830 (W) of 2011 (M/s. Supreme Educational Development & Charitable Organisation & Anr. Vs. Union of India & Ors.). For reasons discussed in the said judgment and order, the impugned order is set aside and quashed. The Appellate Commissioner is directed to decide the appeal as expeditiously as possible, preferably within six weeks from the date of communication of this order. Pending disposal of the appeal, coercive steps shall not be taken for realisation of the impugned demand. However, the petitioner shall be restrained from transferring, alienating, parting with possession or encumbering any of its assets except gold which might only be 2 utilized in connection with its routine business and not otherwise till the disposal of the appeal. The petitioner shall not also withdraw money from any of its bank accounts except in connection with routine business.
Affidavits not having been called for, the allegations made in the writ application shall be deemed not to have been admitted.
The writ application is disposed of with the above observations. Urgent certified photostat copy of this order, if applied for, be supplied to the parties subject to compliance of all requisite formalities.
sg ( Indira Banerjee, J. )