AI Structured Summary
Not yet generated for this judgment
Judgment
A.S. Supehia, J
Learned Standing Senior Counsel Mr.Maunil Yajnik at the outset, has submitted that out of three appeals, one appeal is still pending before the respondent authorities and as per the email received by him on 18.11.2025 in case the petitioner makes any application for taking his appeal on priority basis and if the same is flagged on priority module, the Commissioner of Income Tax (Appeal) (for short “the CIT(A)”) will dispose of the same within period of 90 days. Further it is submitted that if the petitioner pays 20% amount of the demand of assessment year 2017-18, his bank account will be released.
At this stage, learned advocate Mr.Patel appearing for the petitioner has submitted that 20% amount of demand is already recovered from the petitioner and hence, he is not required to deposit the same. So far as taking up of the appeal in priority basis is concerned, he has submitted that the petitioner will make appropriate application before the CIT(A).
Under the circumstances, and the light of the aforesaid facts, the following directions are issued:
(i) The petitioner shall make an application for taking his pending appeal to be flagged on priority module.
(ii) If such application is made by the petitioner, the CIT(A) may consider the case of the petitioner positively since two other appeals are already decided in his favour.
(iii) Once it is flagged in priority module, the same may be disposed of within a period of 90 days subject to full cooperation by the petitioner.
(iv) So far as release of bank account No. 50200020208975 in HDFC Bank is concerned, in case the Assessing Officer is satisfied that the petitioner fulfills 20% amount of the demand, he shall take necessary decision for releasing the said bank account.
In light of the foregoing directions, the writ petitions stand disposed of.
Registry to place a copy of this order in the connected matter(s).