9911796707
TMI Blog2020 (9) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of Sri Ashish Bansal appears to be correct, particularly, in the light of the instructions of the respondent nos.1 to 4 dated 14.8.2020. Despite our order dated 7.8.2020, the respondents have not clearly stated in the instructions as to why the Income Tax Appellate Tribunal at Allahabad is not functioning. This lead us to prima-facie belief that there is failure of duty on the part of the respondent nos. 1 and 5, which amounts to denial of justice to the assessee appellants resulting in their harassment. We direct the respondent nos.1 and 5 to show cause by means of an affidavit as to why permanent members at Allahabad Income Tax Appellate Tribunal, have not been posted and why exemplary cost may not be imposed upon them for obstr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Tribunal, Allahabad, which are pending for the reason that the Bench at Allahabad is not functioning properly due to non posting of permanent members at Allahabad. Learned counsel for the petitioner submits that on one hand, the appeals of the petitioner are not being heard and on the other hand, recovery of the huge demand is being pressed. The petitioner is an instrumentality of the State and discharges public function. Therefore, the recovery of the huge unsustainable demand is seriously adversely affecting public interest and development work. He further submits that the respondent may be directed to post permanent members in Income Tax Appellate Tribunal, Allahabad, so that the appeals of the petitioner may be heard and de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have not clearly stated in the instructions as to why the Income Tax Appellate Tribunal at Allahabad is not functioning. This lead us to prima-facie belief that there is failure of duty on the part of the respondent nos. 1 and 5, which amounts to denial of justice to the assessee appellants resulting in their harassment. Apart from above, due to aforesaid conduct of the respondents, unnecessarily writ petitions are being filed by the assessees pending their appeals before the Income Tax Appellate Tribunal at Allahabad, adding to huge pendency of cases at Allahabad High Court. Such a situation cannot be appreciated at all. In view of the aforesaid, we direct the respondent nos.1 and 5 to show cause by means of an affidavit as to why pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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