2019-VIL-473-CAL-DT
CALCUTTA HIGH COURT
W.P. 21525 (W) of 2019
Date: 24.12.2019
MRS. MAYA RANI GHOSH
Vs
THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-51 (1) & ORS.
Mr. Abhratosh Mazumder Mr. Sourav Chatterjee Mr. Avra Mazumder for the Petitioner
Mr. S. Roychowdhury Mr. Radhamohan Ray Mr. Sudarshan Lamba for the Respondents
BENCH
Shekhar B. Saraf, J.
JUDGMENT
This is an application under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the inaction on the part of the respondent authorities in considering his stay application and appeal filed before the respondent no.2 being the Commissioner of Income Tax (Appeals), XV.
I have heard counsel appearing on behalf of the parties and upon perusal of the documents, it is clear that a sum of Rs. 14 lakh had already been paid by the petitioner in light of the order passed under Section 220(6) of the Income Tax Act, 1961 by the ACIT, Circle 51(1), Kolkata. A further payment of Rs. 14 lakh is still pending. Petitioner has submitted that he is unable to make any further payment since his bank account is lying seized and attached.
In light of the above submission, it would be just and fair to direct the Commissioner of Income Tax (Appeals), XV being the respondent no.2 to dispose of the stay application and appeal filed by the petitioner under Section 246 of the Income Tax Act, 1961 within a period of three weeks from date.
In the meantime, no coercive steps should be taken by the Income Tax Authority against the petitioner till the passing of the reasoned order by the Appellate Authority. With these observations, W.P. 21525 (W) of 2019 is disposed of. Since, no affidavit-in-opposition has been called for, the allegations made in the writ petition are deemed to have not been admitted by the respondents.
There will be no order as to costs.
Urgent photostat certified copy of this order, if applied for, be given to the parties upon compliance of all necessary formalities.
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