THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN
AND
THE HON'BLE SRI JUSTICE N. TUKARAMJI
WRIT PETITION No.6204 of 2023
ORDER: (Per the Hon'ble the Chief Justice Ujjal Bhuyan)
Heard Mr. G.Narendra Chetty, learned counsel for the
petitioner and Mr. J.V.Prasad, learned Standing Counsel,
Income Tax Department for respondent Nos.1 and 2. Also
heard Mr. B.Mukherjee, learned counsel representing Mr. G.Praveen Kumar, learned Deputy Solicitor General of India for respondent No.3.
2. Grievance of the petitioner is that appeal filed by him against the assessment order has not yet been taken up for hearing though three years have passed by and in the meanwhile, garnishee notices have been issued by respondent No.2 to the banker of the petitioner.
3. Petitioner is an assessee under the Income Tax Act, 1961 (briefly referred to hereinafter as 'the Act') having 2 HCJ & NTRJ W.P.No.6204 of 2023 the status of individual. For the assessment year 2017-18, a best judgment assessment order was passed on 14.11.2019 by the 2nd respondent under Section 144 of the Act whereby and whereunder total income of the petitioner was assessed at Rs.69,22,910.00. That apart, direction was issued for initiating penalty proceedings separately under Section 271AAC of the Act. The above assessment order was followed by notice of demand of even date under Section 156 of the Act.
4. Aggrieved by the assessment order dated 14.11.2019, petitioner preferred appeal before the 1st respondent under Section 246 of the Act on 23.02.2020. However, the said appeal has not yet been taken up for hearing. In the meanwhile, notice under Section 226(3) of the Act was issued by the 2nd respondent to the 4th respondent i.e., Branch Manager of State Bank of India, Bodhan Branch on 21.01.2020 for attachment of bank account of the petitioner.
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5. After hearing learned counsel for the parties and on due consideration, we are of the view that appeal filed by the petitioner is required to be heard expeditiously. In this connection, we may refer to Sub-Section (6A) of Section 250 of the Act which says that in every appeal, the Commissioner (Appeals), where it is possible, may hear and decide such appeal within a period of one year from the end of the financial year in which such appeal is filed before him under Sub-Section (1) of Section 246A of the Act. Though the aforesaid provision pertains to appeal filed under Section 246A of the Act, nonetheless the objective behind the aforesaid provision is to hear appeal as early as possible.
6. That being the position, we direct respondent No.1 to take on board the appeal filed by the petitioner on 23.02.2020 against the assessment order dated 14.11.2019 for the assessment year 2017-18 and dispose of the same within a period of three (03) months from the date of receipt of a copy of this order.
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7. Writ Petition is accordingly disposed of. However, there shall be no order as to costs.
8. Miscellaneous applications pending, if any, in this Writ Petition shall stand closed.
_______________________ UJJAL BHUYAN, CJ _______________________ N.TUKARAMJI, J Date: 13.03.2023 KL