Priti Nanda vs Commssioner Of Income Tax - ...
2022 Latest Caselaw 2096 Del

                              $~37
                              *    IN THE HIGH COURT OF DELHI AT NEW DELHI

                              +      W.P.(C) 10329/2022

                                     PRITI NANDA                                            ..... Petitioner
                                                        Through:     Mr.Siddharth Satija, Advocate.

                                                        versus

                                     COMMSSIONER OF INCOME TAX - APPEALS & ANR.
                                                                                          ..... Respondents
                                                        Through:     Mr.Kunal Sharma, senior standing
                                                                     counsel for the Revenue with
                                                                     Ms.Zehra Khan and Mr.Shray
                                                                     Nargotra, Advocates.


                              %                                          Date of Decision: 11th July, 2022

                              CORAM:
                              HON'BLE MR. JUSTICE MANMOHAN
                              HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

                                                          JUDGMENT

MANMOHAN, J (Oral):

C.M.No.29778/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.10329/2022 & C.M.No.30036/2022

1. By way of the present petition, the Petitioner seeks a direction to the Respondents to list, hear and decide the first appeal filed by the Petitioner

Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:13.07.2022

against the Assessment Order and freezing proceeding issued against her by the concerned Assessing Officer within a period of one month.

2. Learned counsel for the Petitioner states that the Petitioner had filed an appeal against the assessment order dated 21st December, 2019 before the Respondent No.1 on 20th January, 2020. He states that before the appeal could be adjudicated, the concerned Assessing Officer served a notice dated 20th February, 2020 under Section 226 of the Income Tax Act, 1961 [hereinafter referred to as the 'Act'] to the banks of the Petitioner freezing her bank accounts. He states that pursuant to the freezing order, the concerned Assessing Officer recovered an amount of approximately Rs.20 Lacs.

3. Learned counsel for the Petitioner states that whilst the appeal was pending, the Ministry of Finance introduced the 'Faceless Appeal Scheme 2020'. He states that the Petitioner's appeal stands transferred to the Respondent No.2 - National Faceless Appeal Centre. He points out that it has been more than two and half years since the filing of the appeal, but the appeal has not been listed. He submits that the Petitioner had also emailed the Respondents seeking an early fixation of appeal on 19th May, 2022, but to no avail.

4. Issue notice. Mr.Kunal Sharma, learned standing counsel accepts notice on behalf of the Respondents. He states that if the Petitioner files an application for early hearing, the same shall be considered expeditiously.

5. Accordingly, the present writ petition along with pending application is disposed of with a direction to the Petitioner to file an early hearing application before the Appellate Authority i.e. National Faceless Appeal Centre. In the event, such an application is filed within two weeks, the

Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:13.07.2022

Respondent No.2 is directed to decide the same in accordance with law within four weeks thereafter.

MANMOHAN, J

MANMEET PRITAM SINGH ARORA, J JULY 11, 2022 KA

Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:13.07.2022