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2019 (2) TMI 1596

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..... Tax Department could not evict the occupants thereof. Respondent No. 5 has not actively participated in the present proceedings. His wife who has appeared through lawyer contends that she does not have cordial relations with her husband and that she had nothing to do with the dues of her husband towards Income Tax Department. The property in question belongs to her and not to her husband. Initially, the Income Tax Department accepted her request for not evicting for a period of six months in view of the ensuring HSC examination of her daughter. Further, the City Civil Court protected her against eviction by granting injunction. Such injunction also stood vacated on 3.5.2014. Respondent No. 4 cannot take shelter of merely having filed the .....

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..... eard the learned counsel for the parties for final disposal of the petition. 2. The petition raises a short question namely of an auction purchaser of the properly put to auction by the Income Tax Department for unpaid tax dues of the assessee, not being able to enjoy the fruits of the sale confirmation in his favour. 3. Brief facts are as under:- 3.1 Petitioner is an individual. Respondent No. 5 one Ajit More had unpaid tax dues of the Income Tax Department. The Income Tax Department, therefore, proceeded to carry out coercive recoveries of such dues. In the process, the recovery officer initiated auction sale of immovable property in nature of flat of respondent No. 5. The auction was conducted on 20.12.2007. The reserve price .....

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..... ed. She filed First Appeal before the High Court on 18.6.2014. Admitted position, however, is that till date, neither the appeal is admitted nor any interim relief is granted in favour of the said respondent. 3.3 At that stage, the petitioner has filed this petition. Main prayer in this petition is for a direction to the Income Tax Authorities to handover peaceful and vacant possession of the property in question namely Flat No. 201, A Wing, Gangotri Sadan Co-operative Housing Society, Bangur Nagar, Link Road, Goregaon (W), Mumbai. Initially, the petitioner had not joined either Ajit More or his wife Sunita More. They were added to the list of the respondents and were duly served. The petition was adjourned from time to time to complete .....

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..... est for interim relief. For nearly six years after filing the appeal and vacation of interim relief by the City Civil Court, she is without any protection from any Court. Mere filing of the appeal would not automatically operate as a stay. As a Government Authority, it was perhaps possible for the department to take a view that in view of filing of the appeal for reasonable period of time, the department would not precipitate the issue and make the appeal proceedings infructuous by evicting the appellant from the property in question. However, for over 5 and 1/2 years, as no interim relief is granted to the appellant, the petitioner cannot be asked to wait indefinitely to be put in possession of the property in question. We do not find faul .....

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