M/S HOTEL AJAY INTERNATIONAL A/2/D LAL BAHADUR SHASTRI MARG V. UNION OF INDIA

A482/14492/2019

AI Insights

The case involves M/S Hotel Ajay International, represented by its partners, who are contesting a complaint related to income tax payments for the Financial Year 2010-11 and Assessment Year 2011-2012. The applicants argued that they had already paid the due taxes as per the applicable assessment and that the matter, after being initially decided by the Assessing Officer, was remanded back by the Tax Tribunal for fresh adjudication. The applicants sought to keep the complaint proceedings in abeyance due to the remand order. The Income Tax Department, represented by Sri Ashish Agrawal, acknowledged the applicants' compliance with procedural requirements by appearing before the Special Chief Judicial Magistrate in Allahabad. The court decided to allow the lower court to resolve the pending objection raised by the applicants, emphasizing a swift resolution without unnecessary delays.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 677560 (HC-ALLAHABAD)
• Appeal Type: Others
• Pronouncement Date: 15-04-2019
• Assessment Year: misc
• Laws Referred To: Section 482 Cr.P.C.
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: ASHISH AGRAWAL
• Assessee Lawyers: RAJ VAISHYA
• Keywords: Assessment Year 2011-2012; Coercive Action; Income Tax; Remand order; Tax Tribunal
• Section: 482

Judgement Text

"Court No. - 64 Case :- APPLICATION U/S 482 No. - 14492 of 2019 Applicant :- M/S Hotel Ajay International A/2/D Lal Bahadur Shastri Marg Opposite Party :- Union Of India Counsel for Applicant :- Raj Kumar Vaishya Hon'ble Arvind Kumar Mishra-I,J. Heard Raj Kumar Vaishya, learned counsel for the applicants and Sri Ashish Agrawal, learned standing counsel for respondent nos.1 and 2 and perused the record. The crux contention raised before this Court is to the ambit that the controversy involved in this case relates to payment of income tax for Financial Year 2010-11 and assessment year 2011-2012. Claim has been made by the applicant the entire income tax has already been paid as per the assessment applicable against the applicants and nothing remains to be paid. After order of the Assessing Officer was passed the matter was agitated before the concerned Tax Tribunal, which Tribunal vide its order dated 12.07.2018 allowed the appeal preferred by the present applicant- ITA No.222&223/Alld/2015 and dismissed the appeal filed by the Income Tax and vide its aforesaid order the Tribunal directed both the parties to appear before the Assessing Authority and put up their respective claims. Thus case was remanded back. Learned counsel for the applicants claims that once the doors are still open for availing appropriate remedy not only to the applicants but also to the informant side, there is no use pursuing the complaint and why the court below should summon the applicants. The present applicants being partner of M/s Hotel Ajay International, Civil Lines, Allahabad there is no possibility of their absconding or skipping the same and the proceedings of the complaint case may be kept in abeyance on account of remand order dated 12.7.2018 passed by the Income Tax tribunal concerned. Sri Ashish Agrawal, learned standing counsel for the Income Tax Department, Allahabad also brought to the notice of this Court that the applicants have put in their appearance by moving an application before the Special Chief Judicial Magistrate, Allahabad in the Compliant Case No.1210 of 2018 dated 20.08.2018, whereby objection has been raised against the proceedings adopted by way of instant complaint in view of fact that the concerned Income Tax Tribunal has remanded the matter back for fresh hearing and adjudication to the concerned Assessing Authority and this objection is still pending. Considered the rival submissions and also considered the entire gamut of the facts as narrated before this Court. Obviously, the things requires several considerations and one of them being the objection raised by the present applicants before the lower court concerned by moving their application (objection) dated 20.08.2018. Both the parties have no objection, if this application is decided after affording opportunity of hearing to both of them. In view of above, it is directed that the lower court may after affording opportunity of hearing to both the sides will dispose of the objection dated 20.8.2018 raised by the present applicant before the lower court expeditiously without incurring unnecessary delay upon presentation of certified copy of this Order within a period of one month from today. It is made clear that for a period of one month from today, no coercive action shall be taken against the applicants. With the above direction, the instant application under Section 482 Cr.P.C. is finally disposed of. Order Date :- 15.4.2019 Raj "