2019 (4) TMI 221 - HC - Income Tax

Stay petition - Transfer of Assessment Proceedings in the same City from one Authority to another was upheld by Single bench in writ - HELD THAT - There is no stay granted by the Division Bench of this Court operating against the Revenue Department and since the writ petition was dismissed long ago, namely on 24.08.2011, in all probability, the Authority, to whom the Assessment Proceedings were transferred by the Commissioner of Income Tax, might have concluded the Assessment Proceedings. However, the learned counsel for the Respondents does not have the updated instructions in this regard. Transfer of Assessment Proceedings in the same City from one Authority to another, we are of the considered opinion that no interference by this Court is called for and therefore, the learned Single Judge is right in dismissing the writ petition filed by the Assessee. No prejudice, whatsoever, was pleaded or much less established by the Assessee in the present case, as against the transfer of the proceedings from one Authority to another. No merit in the present appeal filed by the assessee and the same is liable to be dismissed. Accordingly, this writ appeal is dismissed.

Summary

Issues:
Challenge to transfer of Assessment Proceedings within the same city.

Issue Analysis:
The writ appeal challenged the transfer of Assessment Proceedings by the Commissioner of Income Tax from one Authority to another within the same city. The learned Single Judge dismissed the writ petition citing the decision of the Constitution Bench of the Hon'ble Supreme Court in Kashiram Aggarwalla Vs. Union of India. The Single Judge found the petitioner's contention to be without legal basis, accusing them of protracting assessment proceedings through meaningless litigation. The petitioner's argument that the transferring officer lacked specific power was rejected as the definition of the Assessing Officer includes the Joint Commissioner of Income Tax. The contention that the officer holding additional charge was not a regular Joint Commissioner was dismissed as the transfer was from one Assessing Office to another in the same city. The Court imposed costs on the petitioner for filing the writ petition on technicalities to stall the proceedings.

The Division Bench found no stay against the Revenue Department and agreed with the Single Judge's decision to uphold the transfer of Assessment Proceedings within the same city. The Court noted that the Authority might have concluded the proceedings by now. The Court stated that no interference was warranted as no prejudice was established by the Assessee against the transfer. Referring to the Hon'ble Supreme Court's decision, the Court concluded that the Single Judge's decision was justified. The writ appeal was dismissed, and no costs were imposed. The Assessee, not represented, was directed to be informed of the order.

In conclusion, the High Court upheld the transfer of Assessment Proceedings within the same city, dismissing the writ appeal challenging the transfer. The Court found no merit in the appeal and affirmed the Single Judge's decision. The Court emphasized that the petitioner's actions were aimed at delaying assessment proceedings through baseless litigation, leading to the imposition of costs.