2020 (3) TMI 1146 - HC - Income Tax

Proceeding undertaken under Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - Due to the prevailing situation of the pandemic COVID-19 and Resolution of the Bar Counsel of West Bengal directing the lawyers not to appear in any judicial proceedings, none of the Counsel are present to assist the Court - HELD THAT - This matter needs to be heard properly with the assistance of the Counsel appearing on behalf of both the parties. Assessment order that has been passed subsequent to the filing of the writ petition is required to be stayed for a limited period of time only. In the light of the same, I direct the authorities not to take any coercive step in pursuance of the assessment order that had been passed. The assessment order is also stayed for the time being to prevent the limitation period for filing appeal to expire. Accordingly, the assessment order is stayed till April 24, 2020. This matter shall appear on April 1, 2020 at the top of the list under the heading Court Application . In the event, the Court starts functioning normally prior to April 1, 2020, parties shall be at liberty to mention. Point of maintainability of this writ petition is kept open.

Summary

Issues Involved:
Challenge to proceeding under Black Money Act, stay of assessment order, assistance of Counsel, pandemic situation impact on court proceedings, amendment to writ petition.

Analysis:
The judgment pertains to an application under Section 226 of the Constitution challenging proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. The writ petition was filed in February 2020, contesting the actions taken against the petitioner. An assessment order for the Assessment Year 2018-19 was issued on March 9, 2020. The petitioner sought leave to file a supplementary affidavit detailing events post the petition, including the assessment order, and to amend the main writ petition's prayer section. The Court granted the petitioner the requested leave for both actions.

Due to the COVID-19 pandemic and the Bar Council's directive against lawyers attending judicial proceedings, neither party's Counsel was present during the hearing. The judge acknowledged the need for a proper hearing with Counsel representation. Considering the circumstances, the judge deemed it necessary to stay the assessment order temporarily to prevent any coercive action and to preserve the appeal filing period. Consequently, the authorities were directed not to take any coercive steps based on the assessment order, and the order itself was stayed until April 24, 2020. The case was scheduled for April 1, 2020, under the category of 'Court Application,' with the possibility of parties mentioning if the Court resumed normal functioning before that date.

The judge also kept the issue of the writ petition's maintainability open for further consideration. Additionally, the writ petitioner was instructed to carry out the proposed amendment within two days, with a requirement to serve the respondents with a copy of the amended petition. This comprehensive judgment addresses various legal aspects, including procedural requirements, pandemic-related challenges, and the rights of the parties involved in the case.