Venkat Rao Paleti vs The Commissioner Of Income Tax ...
2023 Latest Caselaw 1182 Tel

    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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                                              W.P.No.6204 of 2023

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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                                            W.P.No.6204 of 2023

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