Madhu Korah V. Income Tax Department through Director General Income Tax, Patna and Commissioner of Income-tax, Appeal, CIT (A), Patna-3 and Deputy Commissioner of Income-tax, Central Circle, Jamshedpur, Jharkhand and Assistant Commissioner of Income-tax, Central Circle, Jamshedpur and Joint Commissioner of Income-tax, Central Circle, Ranchi

WPC/5637/2021

AI Insights

The case involves Madhu Korah, the petitioner, who filed a writ petition against the Income Tax Department and its various officials, seeking a direction for the expeditious disposal of his pending appeal concerning an assessment order for the year 2010-2011. The appeal had been pending since 2012-13, and the petitioner was concerned about not receiving a proper opportunity of hearing. The court considered the petitioner's concerns in light of a recent notice from the Commissioner of Income Tax (Appeal), which required the petitioner to submit documents and submissions electronically. The court was assured by the Revenue's counsel that the petitioner's rights to a fair hearing would be upheld, leading to the disposal of the writ petition.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 676412 (HC-JHARKHAND)
• Appeal Type: Others
• Pronouncement Date: 27-01-2022
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: RAHUL LAMBA
• Assessee Lawyers: INDRAJIT SINHA; KUMAR VAIBHAV
• Keywords: Appeal; Expeditious Disposal; Income Tax; Opportunity of Hearing
• Section: 250

Judgement Text

"IN THE HIGH COURT OF JHARKHAND AT RANCHI W. P. (T) No. 5637 of 2021 Madhu Korah --- Petitioner Versus 1. Income Tax Department through Director General Income Tax, Patna. 2. Commissioner of Income-tax, Appeal, CIT (A), Patna-3 3. Deputy Commissioner of Income-tax, Central Circle, Jamshedpur, Jharkhand 4. Assistant Commissioner of Income-tax, Central Circle, Jamshedpur 5. Joint Commissioner of Income-tax, Central Circle, Ranchi --- Respondents CORAM: Hon’ble Mr. Justice Aparesh Kumar Singh Hon’ble Mr. Justice Deepak Roshan Through: Video Conferencing --- For the Petitioner : M/s. Indrajit Sinha, Kumar Vaibhav, Advocates For the Respondent-Revenue : Mr. Rahul Lamba, Advocate ---- 02/27.01.2022 Learned counsel for the petitioner, Mr. Indrajit Sinha assisted by learned counsel, Mr. Kumar Vaibhav undertakes to remove the following surviving defects by Saturday (29th January, 2022). 1. Ld. Advocate may sign below the prayer portion. 3. Date of execution of Vakalatnama may not be later than date of affidavit. 4. Document of Annex-7 may be checked and arranged in proper original pagination. 5. Respondent no. 3 as mentioned in synopsis (Annex-16), para- 30 may be verified/corrected as per Annex-16 in view of cause title page. 6. Respondent no. mentioned in synopsis (Annex-8), para-22 may be verified/corrected as per Annex-8 in view of cause title page. Office to place the file for inspection and removal of defects, on requisitions being made, within this time. 2. Writ petition was preferred for a direction upon the respondent no. 2, Commissioner of Income Tax (Appeal), C.I.T(A), Patna-3 for expeditious disposal of the appeal being Appeal No. C.I.T(A), Patna-3/10399/2012-13 (Manual Appeal Register No.: 673) preferred by the petitioner against the assessment order dated 30.12.2011 for the Assessment Year 2010-2011 after providing sufficient opportunity of hearing to the petitioner-appellant as well as considering the submissions and representations made by him from time to time. 3. Learned counsel for the petitioner submits that urgency for taking up the writ petition has arisen on account of notice issued under Section 250 of 2. the Income Tax Act, 1961 by C.I.T (Appeal) dated 17th January, 2022 requiring the appellant to furnish written submission and documents electronically on or before 28th January, 2022 at 03:00 p.m. The notice has been forwarded through e- mail by learned counsel for the petitioner, which is taken on record. Learned counsel for the petitioner submits that the appeal is pending since 2012-13 and the C.I.T (Appeal) vide order such as Annexure-7 dated 26th December, 2013 allowed the prayer of the appellant for cross-examination of certain witnesses, which were relied upon by the Assessing Officer. However, that inquiry has not been conducted till date and it appears that C.I.T (Appeal) is now inclined to dispose of the appeal expeditiously. The appellant apprehends that proper opportunity of hearing may not be granted to him to place his submission before the appellate authority. Therefore, a direction may be issued upon C.I.T (Appeal) to decide the appeal expeditiously, however, after giving proper opportunity to the appellant. 4. Learned counsel for the Revenue, Mr. Rahul Lamba has endeavoured to allay the apprehension raised by the petitioner. He submits on instruction that the notice is only an instance where like other appeals pending for long, C.I.T(Appeal) is taking efforts for getting it decided expeditiously. Petitioner need not entertain this apprehension that he would be denied proper opportunity of hearing. He submits that the notice at para-4 itself indicates that the appellant has been requested to furnish ground-wise written submission along with supporting documentary evidence(s), if any, and also to provide information/clarification/submission/document, as per Annexure. C.I.T(Appeal) shall obviously consider the submission made by the appellant. He has however pointed out that the notice itself makes it clear that if no submission/information/document is received within the stipulated time, the department may proceed ahead on the basis of materials on record. Mr. Lamba submits that therefore no specific direction is required to be issued by this Court in the present writ petition. 5. Learned counsel for the petitioner submits that petitioner’s concern would be met if proper opportunity of hearing is given to the petitioner. 6. We have taken note of rival submission of learned counsel for the parties on the limited prayer of the petitioner. The apprehension expressed by the petitioner has been allayed by learned counsel for the Revenue also pointing out to the text of the notice dated 17th January, 2022. The C.I.T (Appeal) appears to be inclined to dispose of the appeal in an expeditious manner and has also asked 3. the appellant to furnish ground-wise written submission along with supporting documentary evidence and clarifications/information etc., as per Annexure. It is therefore open for the petitioner to appear before the C.I.T (Appeal) electronically on the date fixed i.e., 28th January, 2022 and if so advised, seek some more time to submit their written submissions/documents. No further specific directions need to be passed in the matter. In view of what has been indicated hereinabove, the writ petition is accordingly disposed of. (Aparesh Kumar Singh, J) (Deepak Roshan,J) jk/ "