2021 (7) TMI 1419 - HC - Income Tax

Stay petition - petitioner s prayer confined to the relief of directing the AO to dispose of the petitioner s application under Section 220(6) of the Act relating to the relevant Assessment Year - HELD THAT - We are not inclined to entertain this writ petition for the relief of direction upon the Assessing Officer to consider the petitioner s application u/s 220(6) of the Act, which was filed in September, 2018 and the petitioner has filed this writ petition in July, 2021 without explaining the delay in approaching this Court, if at all the petitioner was so seriously prejudiced by the demand notices raised in 2018. Instead of approaching this Writ Court, the petitioner should have taken steps for expediting the pending appeal in question arising out of the impugned Assessment Order and the demand. WP dismissed.

Summary

Issues:
Challenging an Assessment Order, demand notices, grievance against application under Section 220(6) of the Income Tax Act, 1961.

Analysis:
The petitioner in this case challenged an Assessment Order, demand notices, and raised a grievance against the application under Section 220(6) of the Income Tax Act, 1961. The petitioner, however, decided not to press the legality of the Assessment Orders in this writ petition as they were already subject to appeal before the Appellate Authority. The petitioner's prayer was limited to directing the Assessing Officer to dispose of the application under Section 220(6) of the Act for the relevant Assessment Year.

The court, in its judgment, noted that the petitioner filed the writ petition in July 2021 regarding an application made in September 2018 under Section 220(6) of the Act. The court expressed reluctance to entertain the petition for directing the Assessing Officer to consider the application due to the delay in approaching the court without a valid explanation for the delay. The court suggested that instead of approaching the Writ Court, the petitioner should have expedited the pending appeal arising from the Assessment Order and demand.

Consequently, the court found no merit in the writ petition and dismissed it. However, the dismissal did not prevent the petitioner from taking appropriate steps to expedite the appeal before the Appellate Authority. The judgment emphasized the importance of timely action and appropriate legal procedures in addressing grievances related to Assessment Orders and demands under the Income Tax Act, 1961.