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TMI Blog2021 (3) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... of six months is added to this, then the orders ought to have been passed by 30th December 2019. However, nothing has been placed before us as to whether respondent No.1 made written request before respondent No.2 for extension of time and whether respondent No.2 had granted such extension of time on being satisfied. Thus, there is clear delay in passing the orders by respondent No.1 giving effect to the appellate orders. The provisions contained in section 153(5) of the Act have not been taken into consideration. We also find that the requirement of paying interest under section 244A is also missing from the above orders. The above orders are also silent on the adjustment of the 20% of the initial outstanding dues paid by the petitioner before the Commissioner of Income Tax (Appeals) while filing appeals for the purpose of stay. It would be in the interest of justice if the Pr CIT himself looks into the above aspects including impact of Circular No.19 of 2019 and thereafter decide afresh the issue relating to giving effect to the orders of the Commissioner of Income Tax (Appeals) passed under section 250. - WRIT PETITION NO.1238 OF 2020 WITH WRIT PETITION (L) NO.6028 OF 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late order respondent No.1 in fact initiated recovery proceedings by issuing notice under section 221(1) of the Act. Though petitioner lodged grievance, no relief was granted. 8. Aggrieved, writ petition No.1238 of 2020 has been filed seeking a direction to the respondents to give effect to the appellate order dated 27.03.2019 passed under section 250 of the Act along with applicable interest under section 244A thereof. 9. In Writ Petition (L) No.6028 of 2020 petitioner filed return of income for the assessment year 2013-14 on 24.09.2013 declaring total income of ₹ 4,22,130.00. The case was selected for scrutiny whereafter assessment order dated 30.03.2016 was passed by the first respondent under section 143(3) of the Act. By the said order of assessment, total income of the assessee i.e., the petitioner was computed and rounded off at ₹ 2,13,29,800.00. 10. Petitioner challenged this order of assessment before the Commissioner of Income Tax (Appeals). It is stated that for the purpose of obtaining stay of the demand, petitioner deposited a sum of ₹ 16,90,900.00 being 20% of the outstanding demand. However, by the appellate order dated 15.03.2019, Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was directed to allow the said deduction and thereafter to recompute the total income. In so far levy of interest under sections 234A and 234B was concerned, assessing officer was directed to modify and recompute the interest amounts while giving effect to the order passed in appeal. 15. Like in previous orders, petitioner filed application dated 27.03.2019 before respondent No.1 to give effect to the appellate order which was followed by subsequent applications. However, instead of giving effect to the appellate order first respondent initiated recovery proceedings by issuing notice under section 221(1) of the Act. Though petitioner lodged grievance online, no relief was granted. 16. Aggrieved, present writ petition has been filed seeking a direction to the respondents to give effect to the order dated 20.03.2019 passed by the Commissioner of Income Tax (Appeals) under section 250 of the Act along with interest under section 244A. 17. This Court by order dated 09.12.2020 had directed learned standing counsel to take up the matter with the respondents and to work out the matter pertaining to refund of dues of the petitioner. When on the next date i.e. on 12.01.2021, Mr. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oard of Direct Taxes (CBDT) to contend that all notices and orders of the Income Tax Department are required to be generated electronically on the Income Tax Business Application platform. Despite that there are instances where notices, orders, summons, letters or correspondences etc. were found to have been issued manually without maintaining a proper audit trail. Consequently, the circular mandates that no such communication shall be issued by any income tax authority on or after 01.10.2019 unless a computer generated Document Identification Number is allotted and is duly quoted on the body of such communication. Referring to the orders giving effect to the appellate orders, he submits that these orders have been issued manually without quoting the Document Identification Number. Relying upon the said circular, he submits that in the absence thereof the orders giving effect to the appellate orders would be treated as invalid and no-nest. 21. Mr. Sham Walve, learned standing counsel revenue submits that grievance of the petitioner as could be seen from the prayer portion was against not giving effect to the appellate orders. Now that the appellate orders have been given effect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e given effect to within a period of three months from the end of the month in which the order under section 250 is passed. The period of three months as above would be computed from the date of receipt by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner as the case may be. If however, it is not possible for the assessing officer to give effect to the appellate order within the aforesaid period of three months which has to be for reasons beyond his control, he has to make a request to the Principal Commissioner or the Commissioner seeking extension of time. Upon receipt of such request in writing, the Principal Commissioner or Commissioner as the case may be may allow an additional period of six months to give effect to the appellate order, if he is satisfied that such a request is required to be granted. 25. In so far the present group of cases is concerned, we find that for the assessment year 2008-09 the appeal was allowed on 20.03.2019 and this was brought to the notice of respondent No.1 on 29.03.2019. For the assessment year 2013-14 the appeal was allowed on 15.03.2019 which was brought to the notice of respondent No.1 on 20. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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