2022 (1) TMI 1372 - HC - Income Tax

Disposal of the appeal expeditiously - appellant apprehends that proper opportunity of hearing may not be granted to him to place his submission before the appellate authority - petitioner submits that urgency for taking up the writ petition has arisen on account of notice issued u/s 250 by C.I.T (Appeal) dated 17th January 2022 requiring the appellant to furnish written submission and documents electronically on or before 28th January 2022 at 03 00 p.m.- HELD THAT - We have taken note of rival submission of learned counsel for the parties on the limited prayer of the petitioner. The apprehension expressed by the petitioner has been allayed by learned counsel for the Revenue also pointing out to the text of the notice dated 17th January 2022. C.I.T (Appeal) appears to be inclined to dispose of the appeal in an expeditious manner and has also asked the appellant to furnish ground-wise written submission along with supporting documentary evidence and clarifications/information etc. as per Annexure. Open for the petitioner to appear before the C.I.T (Appeal) electronically on the date fixed i.e. 28th January 2022 and if so advised seek some more time to submit their written submissions/documents.

Issues:
1. Direction for expeditious disposal of appeal by C.I.T (Appeal)
2. Urgency due to notice issued under Section 250 of the Income Tax Act, 1961
3. Apprehension of denial of proper opportunity of hearing to the appellant
4. Clarification on the notice issued by C.I.T (Appeal)
5. Concern for ensuring proper opportunity of hearing to the petitioner

Analysis:

Issue 1: Direction for expeditious disposal of appeal by C.I.T (Appeal)
The writ petition was filed seeking a direction for the expeditious disposal of an appeal by the Commissioner of Income Tax (Appeal). The petitioner requested sufficient hearing opportunities and consideration of submissions. The appeal had been pending since 2012-13, and the petitioner was concerned about the timely resolution of the matter. The C.I.T (Appeal) had allowed cross-examination of witnesses, but it had not been conducted. The petitioner sought assurance of a fair hearing before the appellate authority.

Issue 2: Urgency due to notice issued under Section 250 of the Income Tax Act, 1961
Urgency arose due to a notice issued under Section 250 of the Income Tax Act, 1961, requiring the appellant to submit written submissions and documents electronically by a specified date. The petitioner highlighted that the appeal had been pending for a significant period, and the C.I.T (Appeal) seemed inclined to expedite the decision-making process. However, the petitioner was concerned about being granted a proper opportunity to present their case effectively.

Issue 3: Apprehension of denial of proper opportunity of hearing to the appellant
The petitioner expressed apprehension that they might not receive a fair opportunity to present their submissions before the appellate authority. The petitioner emphasized the importance of a proper hearing to ensure their case was adequately considered. The petitioner sought assurance that their concerns would be addressed and that they would be given a fair chance to present their case.

Issue 4: Clarification on the notice issued by C.I.T (Appeal)
The counsel for the Revenue clarified that the notice was part of the efforts to expedite the decision-making process for long-pending appeals. The notice required the appellant to provide detailed submissions and supporting documents within a specified timeframe. The Revenue counsel assured that the submissions would be duly considered by the C.I.T (Appeal) and emphasized that the appellant needed to comply with the requirements outlined in the notice to avoid decisions based solely on existing records.

Issue 5: Concern for ensuring proper opportunity of hearing to the petitioner
Both parties presented their arguments, with the Revenue counsel addressing the petitioner's concerns regarding the opportunity for a fair hearing. The court noted the submissions made by both sides and observed that the C.I.T (Appeal) appeared inclined to dispose of the appeal promptly. The court highlighted that the appellant could electronically submit their written submissions and seek additional time if needed. Consequently, the court found no need for further specific directions in the matter and disposed of the writ petition accordingly.

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