Krishi Upaj Mandi Samiti, Birla Road, Satna vs. Commissioner Of Income Tax (Appeals)-1

WP/6344/2012HC Madhya Pradesh23 April 2012Bench: HON'BLE SHRI JUSTICE AJIT SINGH1 pages

For Petitioner: Sanjay Mishra

AI SummaryRemanded

What did the High Court hold?

The Tribunal found the petitioner's prayer to be reasonable. Accordingly, the writ petition was finally disposed of with a direction to the Commissioner of Income Tax (respondent no.1) to take a decision on the application for stay, Annexure P3, as expeditiously as possible, preferably within a period of one month from the date of receipt of the copy of the order. The Tribunal did not decide the merits of the appeal or the stay application itself, but rather directed the authority to adjudicate upon it.

What were the facts?

The petitioner, Krishi Upaj Mandi Samiti, was assessed by the Assistant Commissioner of Income Tax, Satna. Aggrieved by the assessment, the petitioner filed an appeal before the Commissioner of Income Tax, Jabalpur. The petitioner's bank account was also attached by the Assistant Commissioner, which was later released upon the deposit of Rs. 5,00,000/-. The petitioner had filed an application for stay along with an application for urgent hearing on February 2, 2012, but no decision had been taken by the Commissioner of Income Tax. This inaction was causing grave injustice to the petitioner.

What were the issues?

1. Whether the Tribunal should direct the Commissioner of Income Tax to decide the application for stay expeditiously? (Question of procedure) Assessee's Contention: The petitioner argued that despite filing an application for stay and urgent hearing on February 2, 2012, the Commissioner of Income Tax had not taken any decision. This delay was causing grave injustice. Therefore, the petitioner prayed for a direction to the Commissioner of Income Tax to decide the stay application at an early date. Revenue's Contention: The judgment records no specific argument from the revenue.

AI-generated summary — verify with the full judgment below

Writ Petition No.6344/2012 23.4.2012

Shri Ajay Mishra, Advocate, for the petitioner.

Shri S.M.Lal, for the respondents.

Heard on admission. Petitioner is Krishi Upaj Mandi Samiti which has been assessed by respondent no.2 Assistant Commissioner of Income Tax, Satna. Aggrieved with the assessment, the petitioner has filed appeal before respondent no.1 Commissioner of Income Tax, Jabalpur. Respondent no.2 is also said to have attached the bank account of the petitioner which was released after it deposited Rs.5,00,000/-. The main submission of petitioner is that although on 2.2.2012 an application for stay along with an application for urgent hearing Annexure P3 has been filed, till this date respondent no.1 has not taken any decision on it as a result of which grave injustice is being caused. The petitioner has, therefore, prayed that this writ petition be disposed of with a direction to respondent no.1 to take a decision on the application for stay on an early date. We find the prayer of petitioner reasonable and accordingly finally dispose of this petition with a direction to respondent no.1 to take a decision on the application for stay, Annexure P3, as expeditiously as possible preferably within a period of one month from the date of receipt of the copy of this order. Certified copy as per rules.

(AJIT SINGH)

(R. S. JHA) JUDGE

JUDGE

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