MANISH MAMODIA S/O MR. JUGAL KISHORE MAMODIA vs. INCOME TAX OFFICER

CW/3788/2020HC RajasthanRJHC02019243202017 December 2024Bench: INDERJEET SINGH,VINOD KUMAR BHARWANI2 pages

AI SummaryRemanded

What did the High Court hold?

The High Court, without commenting on the merits of the case, disposed of the writ petition. Taking into account the interim protection granted to the petitioner since 2020 and the significant delay of over four years in deciding the appeal, the Court directed the first Appellate Authority to decide the appeal within three months from the date of receipt of a certified copy of the order. The Court also ordered that the interim order, if any, shall continue until the appeal is decided. The principle established is that undue delay in adjudicating appeals, even with interim protection, warrants judicial intervention to ensure timely resolution.

What were the facts?

The petitioner, Manish Mamodia, filed a writ petition before the Rajasthan High Court at Jaipur seeking a direction for the Income Tax Officer to decide his appeal expeditiously. The petitioner's grievance stemmed from an order dated January 16, 2020, which directed him to deposit 20% of the demand raised. The High Court had previously issued a notice of motion and restrained the respondents from recovering the outstanding demand based on an assessment order dated December 25, 2019. The core issue was that the petitioner's appeal, pending since January 2020, had not been heard even after four years.

What were the issues?

1. Whether the appeal pending before the first appellate authority should be decided expeditiously, considering the delay of over four years since its filing in January 2020? (Question of procedure and administrative efficiency) Assessee's Contention: The petitioner argued that despite the appeal being pending since January 2020, it had not been heard, necessitating a direction for expeditious disposal. The petitioner relied on the fact that interim protection had been in place since 2020. Revenue's Contention: The judgment does not record any specific contentions made by the revenue regarding the delay in deciding the appeal.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:51881-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 3788/2020 Manish Mamodia S/o Mr. Jugal Kishore Mamodia, Aged About 43 Years, Resident Of B-73, Laxmi Narayanpuri, Suraj Pole, Jaipur Rajasthan 302003. ----Petitioner Versus 1. Income Tax Officer, Ward-5(5), Jaipur, Having Its Office At New Central Revenue Building, Statue Circle, Bhagwan Das Road, C-Scheme, Jaipur In The State Of Rajasthan. 2. Central Board Of Direct Taxes, Having Its Address At North Block, New Delhi Through Its Chairman. ----Respondents For Petitioner(s) : Ms. Apeksha Bapna with Mr. Rohan Chatter for Mr. Siddharth Ranka For Respondent(s) : Mr. Anuroop Singhi with Mr. N.S. Bhati & Mr. Aditya Khandelwal Mr. Sandeep Pathak HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI Order 17/12/2024 1. This petition is filed seeking direction to respondent- department to decide the appeal expeditiously. 2. The grievance raised is against the order dated 16.01.2020 directing the petitioner to deposit 20% of the demand created. 3. While issuing notice of motion by this Court, the respondents were restrained from recovering of outstanding demand on the basis of assessment order dated 25.12.2019. The only issue

[2024:RJ-JP:51881-DB] (2 of 2) [CW-3788/2020] remains is that in spite of the appeal being pending since January, 2020, till date the appeal has not been heard. 4. Without commenting upon merits of the case, taking into account that there is interim protection in favour of the petitioner since year 2020 and for more than last four years, the appeal has not been decided, the petition is disposed of with direction to the first Appellate Authority to decide the appeal within three months from the date of receipt of certified copy of this order. Till then, interim order, if any, shall continue. (VINOD KUMAR BHARWANI),J (INDERJEET SINGH),J SAHIL SONI /113

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