Snehal Sinha V. The Principal Chief Commissioner of Income Tax and The Principal Commissioner of Income Tax I and The Commissioner of Income Tax TDS and Joint Commissioner of Income Tax and Additional Commissioner of Income Tax and Income Tax Officer, Ward 6 (3) and Punjab and Sind Bank

CWJC/16005/2021

AI Insights

The case involves Snehal Sinha, the petitioner, who is contesting decisions made by various income tax authorities in Patna. The petitioner had already filed an appeal regarding the matter, which was acknowledged by the respondents' counsel. The primary contention during the hearing was the request for a directive to the appellate authority to expedite the decision-making process. Both parties agreed that the appellate authority should consider all documents and arguments presented and make a decision based on the merits of the case, adhering to the principles of natural justice.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 674034 (HC-PATNA)
• Appeal Type: Others
• Pronouncement Date: 11-01-2022
• Assessment Year: misc
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: ARCHANA SINHA
• Assessee Lawyers: PRAKASH SAHAY
• Keywords: Appeal; Income Tax; Natural Justice; Digital Mode

Judgement Text

"IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.16005 of 2021 ====================================================== Snehal Sinha, D/s Subhash Sinha, 13 D Saidpur Extension Road, Rajendra Nagar, P.O. - Rajendra Nagar, P.S. - Kadam Kuan District Patna 800016. ... ... Petitioner/s Versus 1. The Principal Chief Commissioner of Income Tax, Birchand Patel Marg, Patna 2. The Principal Commissioner of Income Tax I, Birchand Patel Marg, Patna. 800001. 3. The Commissioner of Income Tax TDS, Birchand Patel Marg, Patna. 800001. 4. Joint Commissioner of Income Tax Lok Nayak Bhawan, Patna 800001. 5. Additional Commissioner of Income Tax Lok Nayak Bhawan, Patna 800001. 6. Joint Commissioner of Income Tax Lok Nayak Bhawan, Patna 800001. 7. Income Tax Officer, Ward 6 (3), Lok Nayak Bhawan, Patna 800001. 8. Punjab and Sind Bank, Rjendra Nagar Branch 92 A R.K. Avenue, Rajendra Nagar, Patna 800016. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Prakash Sahay, Advocate For the Respondent/s : Mrs. Archana Sinha, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) (The proceedings of the Court are being conducted by Hon’ble the Chief Justice/Hon’ble Judges through Video Conferencing from their residential offices/residences. Also the Advocates and the Staffs joined the proceedings through Video Conferencing from their residences/offices.) Date : 11-01-2022 Heard learned counsel for the parties. Petitioner has prayed for the following relief(s):- Patna High Court CWJC No.16005 of 2021 dt.11-01-2022 2/4 Mrs. Archana Sinha, learned counsel for the respondents states that petitioner has already preferred an appeal. We find that the remedy available to the petitioner to be equally efficacious and all issues on facts and law can be Patna High Court CWJC No.16005 of 2021 dt.11-01-2022 3/4 decided therein. After the matter was heard for some time, Shri Prakash Sahay, learned counsel for the petitioner submits that petitioner shall be content if a direction is issued to the appellate authority to positively consider and decide the appeal expeditiously and preferably within a period of three months. Mrs. Archana Sinha states that needful be positively done within the aforesaid period. Statement accepted and taken on record. Shri Prakash Sahay states that all documents sought to be relied upon by the appellant shall be supplied to Mrs. Archana Sinha, who, in turn, undertakes to place the same on record of the Appellate Authority. The Appellate Authority shall positively consider all the documents and take a decision on merits, in compliance of the principles of natural justice; The Appellate Authority shall pass a reasoned and speaking order, copy whereof be supplied to the parties; Equally, liberty reserved to the parties to take recourse to such other remedies as are otherwise available in accordance with law; We have not expressed any opinion on merits and all Patna High Court CWJC No.16005 of 2021 dt.11-01-2022 4/4 issues are left open; If necessary, proceedings during the time of current Pandemic [Covid-19] would be conducted through digital mode; Liberty reserved to the petitioner to challenge the order, if required and desired. The instant petition sands disposed of in the aforesaid terms. Interlocutory Application(s), if any, also stands disposed of. Sujit/Amrendra (Sanjay Karol, CJ) ( S. Kumar, J) AFR/NAFR CAV DATE Uploading Date 13.01.2022 Transmission Date "