ASHA KHUNTETA W/O SHRI SANDEEP KHUNTETA vs. ASSISTANT COMMISSIONER, OFFICE OF ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3

CW/4802/2020HC RajasthanRJHC02024279202008 November 2024Author: AVNEESH JHINGAN,UMA SHANKER VYAS2 pages

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition, considering the nature of the prayer. It directed the Commissioner of Income Tax (Appeals) to decide the petitioner's appeal within three months from the date of receiving a certified copy of the order. The interim order, which prevented coercive action against the petitioner, was extended to continue until the appeal was decided. The Court did not delve into the merits of the rejection of the stay by the Assistant Commissioner but focused on ensuring a timely resolution of the appeal. The ratio decidendi is that when an appeal is pending and a stay has been sought, the appellate authority should be directed to decide the appeal expeditiously, and interim protection should continue till then.

What were the facts?

The petitioner, Asha Khunteta, filed a writ petition before the Rajasthan High Court, Jaipur Bench, challenging an order dated 04.02.2020 passed by the Assistant Commissioner of Income Tax. This order rejected the petitioner's prayer for a stay. The assessment year in question is 2017-2018. The petitioner had previously received an order dated 30.12.2019. On 31.03.2020, the High Court issued notice and directed that no coercive action be taken against the petitioner. The Commissioner of Income Tax (Appeals) was also a respondent.

What were the issues?

1. Whether the Assistant Commissioner of Income Tax was justified in rejecting the petitioner's prayer for stay of the demand for Assessment Year 2017-2018, turning on the provisions related to stay of demand under the Income Tax Act, 1961. The Assessee (Petitioner) argued that the Assistant Commissioner's order rejecting the stay was erroneous and sought relief from coercive action. The Revenue (Respondents) did not record any specific arguments in the judgment regarding the rejection of the stay prayer. The primary contention revolved around the petitioner's grievance against the rejection of the stay and the subsequent need for a direction to the appellate authority to expedite the appeal.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2024:RJ-JP:46428-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4802/2020 Asha Khunteta W/o Shri Sandeep Khunteta, A-3 (J), Sunder Path, Sawai Jai Singh Highway, Bani Park, Jaipur ----Petitioner Versus 1. Assistant Commissioner, Office Of Assistant Commissioner Of Income Tax, Circle-3, Income Tax Department, New Central Revenue Building, Bhagwan Dass Road, Statue Circle, Jaipur 2. Commissioner Of Income Tax (Appeals)-I, Income Tax Department, New Central Revenue Building, Bhagwan Dass Road, Statue Circle, Jaipur ----Respondents For Petitioner(s) : Ms.Niti Jain For Respondent(s) : Mr.Anuroop Singhi with Mr.N.S.Bhati HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE UMA SHANKER VYAS

Order 08/11/2024

This petition is filed aggrieved of order dated 04.02.2020 passed by the Assistant Commissioner of Income Tax for rejecting the prayer for stay.

The Court on 31.03.2020, while issuing notice of motion had directed that no coercive action shall be taken against the petitioner in pursuance of the order dated 30.12.2019 for the Assessment Year 2017-2018. 3. Considering the nature of prayer made, the petition is disposed of directing the Commissioner of Income Tax (Appeals)

[2024:RJ-JP:46428-DB] (2 of 2) [CW-4802/2020] to decide the appeal of the petitioner within three months from the date of receipt of certified copy of this order.

The interim order shall continue till the appeal is decided. (UMA SHANKER VYAS),J (AVNEESH JHINGAN),J Monika/165

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