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2022 (10) TMI 234 - HC - Income TaxApplication for early hearing - petitioner's appeal stands transferred to respondent No. 2 - National Faceless Appeal Centre - petitioner seeks a direction to the respondents to list, hear and decide the first appeal filed by the petitioner against the assessment order and freezing proceeding issued against her by the concerned Assessing Officer within a period of one month - HELD THAT - Respondents states that if the petitioner files an application for early hearing, the same shall be considered expeditiously. Accordingly, the present writ petition along with pending application is disposed of with a direction to the petitioner to file an early hearing application before the appellate authority, i. e., National Faceless Appeal Centre. In the event, such an application is filed within two weeks, respondent No. 2 is directed to decide the same in accordance with law within four weeks thereafter.
Issues:
1. Delay in listing, hearing, and deciding the first appeal against the assessment order and freezing proceeding. Analysis: 1. The petitioner sought direction to list, hear, and decide the first appeal filed against the assessment order and freezing proceeding within a month. 2. The petitioner filed an appeal against the assessment order in January 2020, but before adjudication, the Assessing Officer froze her bank accounts, recovering around Rs. 20 lakhs. 3. The Ministry of Finance introduced the "Faceless Appeal Scheme 2020," transferring the petitioner's appeal to the National Faceless Appeal Centre. Despite more than two and a half years since filing the appeal, it has not been listed. The petitioner's request for early fixation of the appeal was also unaddressed. 4. The court issued notice, and the standing counsel for the respondents agreed to consider an application for early hearing if filed by the petitioner. 5. The writ petition was disposed of with a directive for the petitioner to submit an early hearing application to the National Faceless Appeal Centre within two weeks. If filed, respondent No. 2 was instructed to decide on the application within four weeks in accordance with the law.
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