2023 (4) TMI 1384 - HC - Income Tax

Writ jurisdiction invoked to challenge the order of assessment HELD THAT - Appeal u/s 246A of the Act is pending before the appellate authority which is faceless authority - The Court is of the view that the appeal should be decided expeditiously so that the petitioner may not have to negotiate uncertainties in his case. Therefore without going into any aspect of the merits of the case of the either side since the appeal of the petitioner is pending before the competent authority the appellate authority is directed to deal with and decide the appeal of the petitioner against the assessment order in respect of AY 2019-20 within a period of four months from the date of receipt of this order. As the appellate authority is faceless learned advocate for the respondent revenue is directed to ensure that the present order is communicated for its implementation to the authority concerned who may be dealing with the appeal of the petitioner. The learned advocate for the writ petitioner submits that the stay granted by this Court may be directed to be continued till the appeal is decided. It transpires from the record that while passing the order dated 30.11.2022 this Court directed the respondent not to take any coercive action. Since the said interim order has continued it would be reasonable to accede to the request of the petitioner for extension of the said relief till the appeal of the petitioner is decided. This is in order to ensure that the petitioner is not put in irreversible situation or that the case of the petitioner is not prejudiced only on that count when the appeal of the petitioner is yet to be finally heard and decided on merits.

Summary

The petitioner sought to set aside the assessment order and related notices under the Income Tax Act for the assessment year 2019-20. The High Court declined to intervene as the petitioner had already filed a statutory appeal. The Court directed the appellate authority to decide the appeal within four months. The stay on coercive action was extended until the appeal is decided. The case was disposed of with these directions.