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IN THE HIGH COURT OF DELHI
Manmohan, Dinesh Kumar Sharma, JJ.
Jitender Nath - Appellant
Versus
Central Board of Direct Taxes - Respondent
W.P.(C) 4847 of 2022 & CM Appls. 14455-14456 of 2022 and 14476 of 2022
Decided On : 28-03-2022
| Table of Content |
|---|
| 1. petitioner seeks direction for hearing stay application. (Para 1 , 2) |
| 2. revenue counsel assures timely decision on stay application. (Para 3) |
| 3. court accepts undertakings from the revenue counsel. (Para 4) |
| 4. writ petition disposed of, stay application to be heard. (Para 5) |
JUDGMENT
Manmohan, J.(Oral)--By way of the present writ petition, Petitioner seeks a direction to the Respondents to hear the pending appeal filed under Section 246A of the Income Tax Act, 1961 (hereinafter referred to as `Act') by the Petitioner challenging ex parte assessment order dated 6th December, 2019 for the Assessment Year 2017-18 passed under Section 144 of the Act.
2. In response to a pointed query, learned counsel for the petitioner states that the petitioner has filed a stay application under Section 220(6) of the Act. She further states that the said application has not been disposed of by the Assessing Officer till date.
3. Mr. Puneet Rai, learned counsel who appears on advance notice states that the Assessing Officer has instructed him to inform this Court that the stay application shall be disposed of by way of a reasoned order in accordance with law within four weeks. He also assures and undertakes to this Court that a personal hearing will be given to the authorized representative of the petitioner before deciding the stay application.
4. The statements/undertakings given by Mr. Rai, learned counsel for the Revenue are accepted by this Court and the respondent-Revenue is held bound by the same.
5. Binding the Revenue to the aforesaid statements, the present writ petition along with pending application stands disposed of. Needless to state that the Respondents-Revenue shall take no coercive action against the petitioner till the disposal of the stay application.
Authority to hear appeals and the need for a personal hearing prior to deciding a stay application are established commitments under the Income Tax Act.
The court emphasized the necessity for reasoned decisions in tax proceedings to uphold procedural fairness and accountability.
The court emphasized the necessity of timely resolution on stay petitions during pending appeal processes under the Income Tax Act.
The court upheld the principle of consistency by maintaining existing stay orders against final assessments pending a writ petition, emphasizing compliance in tax deposits.
The court upheld administrative discretion of tax authorities and directed prompt resolution of appeals, emphasizing the separation of case merits from procedural timelines.
The Court emphasizes the need for timely decisions by appellate authorities in tax matters.
The court has the discretion to direct the Commissioner of Income Tax (Appeals) to decide an appeal within a specified timeframe.
Court stays recovery proceedings pending decision on assessee's stay petition in income tax appeal.
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