M/S. SANJEEVANI PRACON PRIVATE LIMITED COMPANY vs. PRINCIPAL COMMISSIONER OF INCOME TAX 1

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CW/9360/2018HC RajasthanRJHC01042758201810 July 2018Author: NIRMALJIT KAUR2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the Income Tax Appellate Tribunal (ITAT) to decide the petitioner's pending appeal as expeditiously as possible, preferably within three months of receiving the order. Until the appeal is decided, no coercive steps are to be taken for the recovery of the balance outstanding demand. However, if the appeal is not decided within the stipulated three months, the revenue authorities are at liberty to recover the pending amount as per the notice. The High Court did not decide the merits of the appeal itself, but rather focused on expediting the process before the ITAT.

What were the facts?

The petitioner, M/s. Sanjeevani Procon Private Limited, is challenging an assessment order dated 31.03.2015, which raised a demand of Rs. 1,02,84,470/-. The petitioner's appeal before the CIT(Appeals), Surat, was transferred to the Income Tax Officer, Ward-4, Pali. The CIT(Appeals) rejected the appeal, and the matter is now pending before the Income Tax Appellate Tribunal (ITAT). The petitioner has deposited Rs. 35 lakhs against the demand. The present writ petition was filed before the High Court of Judicature for Rajasthan at Jodhpur.

What were the issues?

1. Whether the Income Tax Appellate Tribunal should be directed to decide the petitioner's pending appeal expeditiously? (Question of procedure) Assessee's Contention: The learned counsel for the petitioner argued that the petitioner has already deposited 35% of the demand amount and that the appeal is still pending before the ITAT. Therefore, the High Court should direct the ITAT to decide the appeal expeditiously. Revenue's Contention: The judgment does not record any specific contentions made by the respondents (revenue).

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Writ No. 9360/2018 M/s. Sanjeevani Procon Private Limited Company Through Its Manager Mr. Shantilal Nahar Son Of Sohan Lal Nahar, Age 53, Having Its Registered Office At F-298, Mandiya Road, Pali Having Pan AADCK6921G. ----Petitioner Versus 1. Principal Commissioner Of Income Tax 1 , Income Tax Department, Paota C Road, Jodhpur. 2. The Income Tax Officer , Ward-4, Mandia Road, Pali. 3. The Income Tax Officer , Ward- 2(1)(2), Room No. 221, 2Nd Floor, Aayakar Bhawan, Majura Gate, Surat. ----Respondents For Petitioner(s) : Mr. Sandeep Bhandawat For Respondent(s) : HON'BLE MS. JUSTICE NIRMALJIT KAUR

Order 10/07/2018 The assessment order dated 31.03.2015 was passed against the petitioner raising the demand of Rs.1,02,84,470/-. The petitioner preferred an appeal before the C.I.T.-Appeals, Surat which stands transferred to Income Tax Officer, Ward-4, Pali. However, the C.I.T.- Appeals rejected by the appeal and now the appeal is pending before the Income Tax Appellate Tribunal. It is stated by learned counsel for the petitioner that the petitioner has meanwhile deposited a sum of Rs. 35 lakhs against the said demand before the concerned Assessing Authority. The appeal is stated to be still pending. In view of the fact that the petitioner has already deposited 35% of the said demand amount, this Court (Uploaded on 17/07/2018 at 04:29:20 PM) (Downloaded on 28/10/2026 at 12:08:19 AM) (2 of 2) [CW-9360/2018] deems it proper to dispose of the present writ petition with a direction to the Income Tax Appellate Tribunal to decide the appeal of the petitioner as expeditiously as possible preferably within three months of receipt of this Order and till as such time the appeal decided, no coercive steps shall be taken for the recovery of the balance amount. However, in case, the said appeal is not decided within three months, the respondents authorities will be at liberty to recover the amount pending as per the notice.

(NIRMALJIT KAUR),J Arvind/64 Powered by TCPDF (www.tcpdf.org) (Uploaded on 17/07/2018 at 04:29:20 PM) (Downloaded on 28/10/2026 at 12:08:19 AM)

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