Nic Construction India Private Ltd. vs. The Commissioner Of Income Tax

WP/8836/2015HC Madhya Pradesh03 August 2015Bench: HON'BLE SHRI JUSTICE RAJENDRA MENON2 pages

For Petitioner: Pratyush Tripathi

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition in terms of a previous order passed by a Coordinate Bench in a similar case. In that previous order, the Coordinate Bench had noted that the petitioner had not moved the appellate authority for interim relief and advised the petitioner to move an appropriate application before the appellate authority. The appellate authority had assured early disposal of the appeal, and the petitioner was expected to cooperate. The High Court left the option of interim relief to the appropriate authority to pass orders as advised. Therefore, the writ petition was disposed of without deciding the merits of the interim relief sought, directing the petitioner to pursue the remedy before the appellate authority.

What were the facts?

The petitioner, NIC Construction India, filed a writ petition before the High Court of Madhya Pradesh at Jabalpur. The petitioner sought to keep the assessment order and its recovery in abeyance, having filed an application for this purpose before the Assessing Officer. The Revenue pointed out that no application for stay had been filed before the appellate authority. The High Court noted a previous order by a Coordinate Bench in a similar writ petition (W.P.No.10156/2015) where the petitioner had also not moved the appellate authority for interim relief. The High Court was informed that the appeal would be disposed of at an early date if the petitioner cooperated.

What were the issues?

1. Whether the High Court, in its writ jurisdiction, should grant relief to keep an assessment order and its recovery in abeyance when the assessee has not first approached the appellate authority for interim relief. (Question of law and fact, concerning procedural remedies under the Income Tax Act, 1961). Assessee's Contention: The assessee sought to keep the assessment order and its recovery in abeyance by filing an application before the Assessing Officer. Revenue's Contention: The Revenue argued that the assessee had not filed any application for stay before the appellate authority, which is the appropriate forum for seeking such interim relief.

AI-generated summary — verify with the full judgment below

HIGH COURT OF MADHYA PRADESH AT JABALPUR

WRIT PETITION No.8836 OF 2015 NIC Construction India - V/s - Commissioner of Income Tax and another

Present :

Hon’ble Shri Justice Rajendra Menon.

Hon’ble Shri C.V.Sirpurkar ------------------------------------------------------------------------------------ Shri Pratyush Tripathi, counsel for the petitioner. Shri Sanjay Lal, counsel for the respondents. ------------------------------------------------------------------------------------ O R D E R

(03-08-2015)

Shri Sanjay Lal, learned counsel for the respondents points out that the appellant has not filed any application for stay before the appellate authority, he has only filed Annexure P-3 for keeping assessment order and its recovery in abeyance before the Assessing Officer.

Learned counsel for the respondents submits that if the petitioner cooperates, the appeal shall be disposed of at an early date and brought to our notice an order dated 06-07-2015 passed by a Coordinate Bench of this court in W.P.06-07-2015 in W.P.No.10156/2015 under similar circumstances in the following terms : ” The other relief is to set aside the order dated 19-06-2015 passed on the application preferred by the assesse. The petitioner through counsel concedes that no application for grant of interim relief was moved before the Appellate Authority- respondent no.3. If the petitioner is seeking any interim relief, he is free to move appropriate application

before the Appellate Authority. The Appellate Authority has already assured early disposal of the appeal. For that, the petitioner must extend cooperation for early disposal of the appeal. As regard interim relief, we , leave that option to the appropriate Authority and to pass appropriate orders in that behalf, as may be advised.’

Keeping in view the above, we dispose of this writ petition also in terms of the order dated 06-07-2015 passed by a Coordinate Bench of this court in W.P. No.10156/2015.

Accordingly, this petition stands disposed of.

(RAJENDRA MENON)

(C.V.SIRPURKAR) JUDGE

JUDGE

hsp

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