2023 (3) TMI 415 - HC - Income Tax

Stay of Recovery - HELD THAT - CIT has not dealt with its application, preferred before him, in respect of the order passed by AO u/s 220(6). The record shows, that the petitioner has preferred an application dated 01.02.2023 which, it appears, has not been disposed of by the CIT. In these circumstances, CIT is directed to dispose of the application at the earliest, though not later than four weeks from the date of the receipt of a copy of the order passed today. CIT will accord a personal hearing to the authorized representative of the petitioner, and also allow filing of written submissions. In case an order is passed by the CIT, which is adverse to the interests of the petitioner, the order of the CIT will not be given effect to, for a period of two weeks from the date when the order is received by the petitioner.

Summary

Issues:
1. Application for filing lengthy synopsis and list of dates.
2. Application seeking interim relief.
3. Writ petition concerning Assessment Year 2021-22.
4. Grievance related to the Commissioner of Income Tax not addressing the petitioner's application.
5. Direction to dispose of the application by the Commissioner of Income Tax.
6. Accord a personal hearing to the authorized representative of the petitioner and allow filing of written submissions.
7. Stay on adverse order of the Commissioner of Income Tax for two weeks.

Analysis:

1. The High Court allowed the application filed on behalf of the petitioner for filing a lengthy synopsis and list of dates, subject to just exceptions.

2. The application seeking interim relief was allowed by the High Court, subject to just exceptions.

3. The writ petition pertained to Assessment Year 2021-22, where the petitioner sought a writ to quash the impugned order denying the stay on recovery of complete tax demand. The petitioner requested not to be treated as an assessee in default until the appeal disposal by the Commissioner of Income-tax (Appeals).

4. The petitioner's grievance was that the Commissioner of Income Tax had not addressed its application regarding the order passed by the Assessing Officer under Section 220(6) of the Income Tax Act, 1961.

5. The High Court directed the Commissioner of Income Tax to dispose of the petitioner's application at the earliest, not later than four weeks from the date of the receipt of the court's order. The Commissioner was instructed to provide a personal hearing to the petitioner's authorized representative and allow the filing of written submissions.

6. It was clarified that if the Commissioner passed an adverse order against the petitioner, the order would not be enforced for a period of two weeks from the date of receipt by the petitioner.

7. The writ petition was disposed of with the aforementioned directions, and the pending application was closed. The parties were instructed to act based on the digitally signed copy of the order.