Heera Gold Exim Limited and Heera Retail (Hyderabad) Private Limited V. The Union of India, Ministry of Finance, Income Tax Department and The Commissioner of Income Tax (Appeals)-11 and Income Tax Commissioner of Hyderabad, PCIT (2) and The Deputy Commissioner of Income Tax, Circle, 2(1) and Tax Recovery Officer, TRO PCIT 2

WP/11198/2023

AI Insights

The case involves M/s. Heera Gold Exim Limited and M/s. Heera Retail (Hyderabad) Private Limited, who filed multiple writ petitions under Article 226 of the Constitution of India against various officials of the Income Tax Department. The petitions sought a writ of mandamus to compel the appellate authority to consider their documents and pass orders on their appeals within a stipulated time, which they argued was being violated. The petitioners had previously been directed by the court to have their appeals heard within six months, which they claimed was not being adhered to, leading to the filing of these petitions. The court, after hearing the arguments, decided to grant additional time to the appellate authority to conclude the pending appeals and did not find merit in the petitioners' request to consider the extensive documents they had submitted.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 819806 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 24-04-2023
• Assessment Year: misc
• Other Referred Cases: W.P.Nos.39057, 39082, 39233, 39296, 39301, 39308, 39353 and 39390 of 2022
• Laws Referred To: Constitution of India, Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: GADI KUMAR; K CHOUDARY
• Assessee Lawyers: GVNRSSS VARA PRASAD
• Keywords: Appeal; Income Tax; Stay of recovery; Tax Recovery; Writ of Mandamus
• Section: 246; 151; 250(4); 226

Judgement Text

"[ 3311 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) AND 1 2 MONDAY, THE TWENTY FOURTH DAY OF APRIL TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE N,TUKARAMJI WRIT PETITION Nos.1 1 198 11234 11236 WRIT PETITION NO: 1'l'198 OF 2023 Between: M/s. Heera Gold Exim Limited, Represented by its Director. H. No.12-6-212681112,3,4 Vivek Nagar, Kukatpally, Hyderabad - 50OO72. ...PETITIONER The Union of lndia, Ministry of Finance, lncome Tax Department. The Commissioner of lncome Tax, (Appeals)-1 1, 6th Floor, Aayakar Bhavan, Basheer Bagh, Hyderabad-500004. 3. lncome Tax Commissioner of Hyderabad, PCIT (2), 6th Floor, Signature Towers, Kondapur, Hyderabad - 500084. 4. The Deputy Commissioner of lncome Tax, Circle, 2(1), Room No.514, sth Floor, Signature Towers, Kondapur, Hyderabad - 500084. 5. Tax Recovery Officer, TRO PCIT 2, sth Floor, Signature Towers, Kondapur, Hvderabad - 500084 ...RES'.NDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a direction, order or writ more particularly one in the nature of Writ of Mandamus declaring the action of the Appellate Authority i.e., the 2nd Respondent in not considering the documents/books of account furnished by the petitioner to send them to the 4th Respondent who is the Assessing Officer for proper scrutiny and to report by referring common order passed in W.P.Nos.39057, 39082, 39233, 39296, 393.. 39308, 39353 and 39390 of 2022 that he has to pass order in appeal with-6 months i.e., on 03-05-2023 pending Appeal as illegal, arbitrary, violative of Articles 14, 19(1Xg) and 21 of the Constitution of lndia,1950 and consequently grant.stay of recovery of Tax and Penalty till the drsposal of the Appeal pending before the commissioner Appeals as un constitutional. I 11422.11453 & 11462 ot 2023 2 lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the 2nd Respondent to consider the documents/books of accounts furnished by the petitioner to be sent to the 4th Respondent who is Assessing Officer for proper scrutiny and to pass order in appeal as per the lncome Tax Act, '1961 pending the disposal of the above Writ Petition. WRIT PETITION NO: 11234 OF 2023 Between M/s. Heera Gold Exim Limited, Represented by its Director, H.No.12-6-212681 1 12,3,4, Vivek Nagar, .Kukatpally, Hyderabad - 50OO7 2. ...PETITIONER AND 1. The Union of lndia, Ministry of Flnance, lncome Tax Department. 2. The Commissioner of lncome Tax (Appeals)-11, 6th Floor, Aayakar Bhavan, Basheer Bagh, Hyderabad-500004. 3. lncome Tax Commissioner of Hyderabad, PCIT (2), 6th Floor, Signature Towers, Kondapur, Hyderabad - 500084. 4. The Deputy Commissioner of lncome Tax, Circle, 2(1 ), Room No.s14, Sth Floor, Signature Towers, Kondapur, Hyderabad - 500084. 5. Tax Recovery Officer, TRO PCIT 2, 5th Floor, Signature Towers, Kondapur, Hvderabad - 500084 ...RES'.NDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a direction, order or writ more particularly one in the nature of Writ of t 4andamus declaring the action of the Appellate Authority i.e., the 2nd Respondent in not considering the documents/books of accounts furnished by the petitioner to send them to the 4th Respondent who is the Assessing Officer for proper scrutiny and to report by referring the common order passed in W.P.Nos.39057, 39082, 39233, 39296, 39301, 39308, 39353 and 39390 of 2O22 that he has to pass order in appeal within 6 months i.e., on 0310512023 pending Appeal as illegal, arbitrary, violative of Articles 14, 19(1 Xg) and 21 of the Constitution of lndia,1950 and consequently grant stay of recovery of Tax and Penalty till the disposal of the Appeal pending before the commissioner Appeals as unconstitutional. lA NO: 1 aF 2023 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the 2nd Respondent to consider the documents/books of accounts furnished by the petitioner to be sent to the 4th Respondent who is Assessing Officer for proper scrutiny and to pass order in appeal as per the lncome Tax Act, '1961 pending the disposal of the above Writ Petition. WRIT PETITION NO: 11236 OF 2023 Between: M/s. Heera Gold Exim Limited, Represented by its Director, H. No. 12-6-212681112,3,4, Vivek Nagar, Kukatpally, Hyderabad - 500072 ...PETITIONER AND 1. The Union of India, Ministry of Finance, lncome Tax Department 2. The Commissioner of lncome Tax (Appeals)-1 1, 6th Floor, Aayakar Bhavan, Basheer Bagh, Hyderabad-500004. 3. lncome Tax Commissioner of Hyderabad, PCIT (2), 6th Floor, Signature Towers, Kondapur, Hyderabad - 500084. 4. The Deputy Commissioner of lncome Tax, Circle, 2(1), Room No-514, 5th Floor, Signature Towers, Kondapur, Hyderabad - 500084. 5. Tax Recovery Officer, TRO PCIT 2, Sth Floor, Signature Towers, Kondapur, Hvderabad - 500084 ...RES'.NDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a direction, order or writ more particularly one in the nature of Writ of tvlandamus declaring the action of the Appellate Authority i.e., the 2nd Respondent in not considering the documents/books of accounts furnished by the petitioner to send them to the 4th Respondent who is the Assessing Officer for proper scrutiny and to report by referring the common order passed in W.P.Nos.39057, 39082, 39233, 39296, 39301, 39308, 39353 and 3939O oI 2022 that he has to pass order in appeal within 6 months i.e., on 03-05-2023 pending Appeal as illegal, arbitrary, violative of Articles 1a, 19(1Xg) and 21 of the Constitution of lndia,1950 and consequently grant stay of recovery of Tax and Penalty till the disposal of the Appeal pending before the commissioner Appeals as unconstitutional. l lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may.be pleased to direct the 2nd Respondent to consider the documentsibooks of accounts furnished by the petitioner to be sent to the 4th Respondent who is Assessing Officer for proper scruliny and to pass order in appeal as per the lncome Tax Act, 1961 pending the disposal of the above Writ Petition. WRIT PETITION NO: 11422 OF 2023 Between: M/s.Heera Retail (Hyderabad) Private Limited, Represented by its Director, Nowhera Shaik, D/o Nanne Saheb, aged about 49 years H. No. 12-6-212681112,3,4 Vivek Nagar, Kukatpally, Hyderabad - 5OOO72. ...PETITIONER AND 1. The Union of lndia, Ministry of Finance, lncome Tax Department. 2. The Commissioner of lncome Tax (Appeals)-11, 6th Floor, Aayakar Bhavan, Basheer Bagh, Hyderabad-500004. 3. lncome Tax Commissioner of Hyderabad, PCIT (2), 6th Floor, Signalure Towers, Kondapur, Hyderabad - 500084. 4. The Deputy Commissioner of lncome Tax, Circle, 2(1), Room No.514, 5th Floor, Signature Towers, Kondapur, Hyderabad - 500084. 5, Tax Recovery Officer, TRO PCIT 2, Sth Floor, Signature Towers, Kondapur, Hvderabad - 500084 ...RES'.NDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, order or direction, more particularly, one in the nature of Writ of Mandamus declaring the action of the Appellate Authority i.e., the 2nd Respondent in not considering the documents/books of accounts furnished by the petitioner and in not sending them to the 4th Respondent who is the Assessing Officer for proper scrutiny and to report as per Sec 250(41 of the lncome Tax Act, 1961, by referring the common order passed in W.P.Nos.39057, 39082, 39233, 39296, 39301, 39308, 39353 and 39390 ot 2022 that he has to pass order in appeal within 6 months i.e., on 03/05/2023 pending Appeal as illegal, arbitrary, violative of Articles t , 19(1Xg) and 21 of the Constitution of lndia,1950 and consequently grant stay of recovery of Tax and Penalty till the disposal of the Appeal pending before the commissioner Appeals who is the 2nd Respondent herein. ,/ ,/' lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the 2nd Respondent to consider the documents/books of accounts furnished by the petitioner to be sent to the 4th Respondent who is Assessing Officer for proper scrutiny and to pass order in appeal as per the lncome Tax Act, 1961 pending the disposal of the above Writ Petition. WRIT PETITION NO: 11453 OF 2023 Between: Ivl/s.Heera Retail (Hyderabad) Private Limited, Represented by H. No. 12-6-212681112,3,4 Vivek Nagar, Kukatpally, Hyderabad its Drrector, - 500072. ...PETITIONER AND 1. The Union of lndia, Ministry of Finance, lncome Tax Department. 2. The Commissioner of lncome Tax (Appeals)-11, 6th Floor, Aayakar Bhavan, Basheer Bagh, Hyderabad-500004 3. lncome Tax Commissioner of Hyderabad, PCIT (2), 6th Floor, Signature Towers, Kondapur, Hyderabad - 500084. 4. The Deputy Commissioner of lncome Tax, Circle, 2(1 ), Room No.S14, 5th Floor, Signature Towers, Kondapur, Hyderabad - 500084. 5. Tax Recovery Officer, TRO PCIT 2, 5th Floor, Signature Towers, Kondapur, Hyderabad - 500084. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, order or direction, more particularly, one in the nature of Writ of lvlandamus declaring the action of the Appellate Authority i.e., the 2nd Respondent in not considering the documents/books of accounts furnished by the petitioner and in not sending them to the 4th Respondent who is the Assessing Officer for proper scrutiny and to report as per Sec 250(4) of the lncome Tax Act, 1961, by referring the common order passed in W.P.Nos.39057,39082,39233, 39296, 39301, 39308, 39353 and 39390 of 2022 that he has to pass order in appeal within 6 months i.e., on 03-05-2023 pending Appeal as illegal, arbitrary, violative of Articles 14, 19(1 )(g) and 21 of the Constitution of lndia,1950 and consequently grant stay of recovery of Tax and Penalty till the disposal of the Appeal pending before the commissioner Appeals who is the 2nd Respondent herein. 5 6 lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the 2nd Respondent to consider the documents/books of accounts furnished by the petitioner to be sent to the 4th Respondent who ls Assessing Officer for proper scrutiny and to pass order in appeal as per the lncome Tax Act, 1961 pending the disposal of the above Writ Petition. WRlT PETITION NO: 11462 OF 2023 Between: M/s.Heera Retail (Hyderabad) Private Limited, Represented by its Director, H. No. 12-6-212681112.3.4 Vivek Nagar, Kukatpally, Hyderabad - UOOOlrirr,r,O*=* AND 1. The Union of lndia, Ministry of Finance, lncome Tax Department. 2. The Commissioner of lncome Tax (Appeals)-11, 6th Floor, Aayakar Bhavan, Basheer Bagh, Hyderabad-500004. 3. lncome Tax Commissioner of Hyderabad, PCIT (2), 6th Floor, Signature Towers, Kondapur, Hyderabad - 500084. 4. The Deputy Commissioner of lncome Tax, Circle, 2(1), Room No.514, 5th Floor, Signature Towers, Kondapur, Hyderabad - 500084. 5. Tax Recovery Officer, TRO PCIT 2, 5th Floor, Signature Towers, Kondapur, Hvderabad - 500084 ...RES'.NDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, order or direction, more particularly, one in the nature of Writ of Mandamus declaring the action of the Appellate Authority i.e., the 2nd Respondent in not considering the documents/books of accounts furnished by the petitioner and in not sending them to the 4th Respondent who is the Assessing Officer for proper scrutiny and to report as per Sec 250(4) of the lncome Tax Act, '1961, by referring the common order passed in W.P.Nos.39057, 39082, 39233, 39296, 39301, 39308, 39353 and 39390 of 2022 that he has to pass order in appeal within 6 months i.e., on O31O512023 pending Appeal as illegal, arbitrary, violative of Articles 14, 19(1 )(g) and 21 ol the Constitution of lndia,1950 and consequently grant stay of recovery of Tax and Penalty till the disposal of the Appeal pending before the commissioner Appeals who is the 2nd Respondent herein. ,l 7 lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the 2nd Respondent to consider the documents/books of accounts furnished by the petitioner to be sent to the 4th Respondent who is Assessing Officer for proper scrutrny and to pass order in appeal as per the lncome Tax Act, 1961 pending the disposal of the above Writ Petition. Counsel for the Petitioner in all W.Ps.: Dr. GVNRSSS VARA PRASAD Counsel for the Respondent No.1: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent Nos.2 to 5 in all W.Ps.: MS. K. MAMATA CHOUDARY, SENIOR STANDING COUNSEL FOR INCOME TAX DEPARTMENT The Court made the following: COMMON ORDER \"/ // 'I'I-IE I-ION'tsLIr'IHE CHIEF IUSTICE UIIAI BHUYAN AND BLE SRI USTICE N T I W.P.Nos.11198, 17234.11236,11422. l],453 & 11462 of 20?.3 COMI {ON OPJER (Per the lTor'ble lle C iefJuttic Ujjal Bhalan) Heard t [r. G.V.N.R.S.S.S.Vara Prasad, learncd counsel lor the petitioners and Ms. I(.Mamata Choudary, learned Senior Standing Counscl, Income Tax Department for the respondents. 2. tsv filing rhcsc pctrtions urrder t rrtcle 226 of the (-onstitution o[ lndia, petitioncrs har,e praved lor separate but similar relicf in the lollowing terms: \"to issuc a di-rcction, order or writ more particularly one in rhe nature of Writ of N{andarnus declaring the action ol thc , ppeliate Authoriry i.e., thc 2\"d respondent in not considering rhe d()cument-s,/[x xrl