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Judgment
Heard Mr. M.Govind Reddy, learned counsel for the petitioners; Mr. B.Mukharjee, learned counsel for the first respondent; and Ms. K.Mamata Chowdary, learned Standing counsel for Income Tax Department appearing for respondent Nos.2 to 6.
On 27.10.2022, we had passed the following order in W.P.No.39057 of 2022 pertaining to the assessment year 2017-18:
“Petitioner is aggrieved by the orders passed by the assessing officer staying demand subject to deposit of 20% of the tax demanded.
From the materials on record we find that against the assessment order dated 16.12.2019 for the assessment year 2017-18, petitioner has filed appeal before the respondent No.2 on 18.12.2021 which is pending.
When the Court indicated that it may consider directing the appellate authority to hear and decide the appeal of the petitioner within a stipulated period, learned counsel for the petitioner has sought for time to obtain instruction.
List again on 03.11.2022.”
Similar orders have been passed in respect of the other writ petitions for different assessment years.
Mr. M.Govind Reddy, learned counsel for the petitioners submits, on instructions, that petitioners would be satisfied with such an order of the Court.
As noticed above being aggrieved by the assessment orders passed by the assessing Officer for the different assessment years, petitioners have preferred appeals before respondent No.2 on different dates which are pending. The particulars of the appeals are as under:
W.P.Nos.
Company
Assessment
year
Acknowledgment
Number
Date of
Filing
39057/2022
Heera Gold Exim Limited
2017-2018
265202960181221
18.12.2021
39082/2022
Heera Foodex Private Limited
2016-2017
236855080171221
17.12.2021
39233/2022
Heera Retail (Hyderabad) Private Limited
2017-2018
258083290181221
18.12.2021
39296/2022
Heera Gold Exim Limited
2015-2016
262548690181221
18.12.2021
39301/2022
Heera Foodex Private Limited
2017-2018
246443080171221
17.12.2021
39308/2022
Heera Gold Exim
Limited
2016-2017
264928140181221
18.12.2021
39353/2022
Heera Retail
(Hyderabad) Private Limited
2016-2017
255143960181221
18.12.2021
39390/2022
Heera Retail
(Hyderabad) Private Limited
2015-2016
248040530171221
17.12.2021
In the meanwhile, demand notices were issued by the assessing officers whereafter petitioners had moved the assessing officer under Section 220(6) of the Income Tax Act, 1961 (‘the Act’ herein after). Assessing Officer granted stay subject to deposit of 20% of the tax demand.
It is at this stage that the writ petitions have been filed.
After hearing learned counsel for the parties and on due consideration, we are of the view that it would be just and appropriate if the first appellate authority i.e., second respondent is directed to hear and decide the appeals filed by the petitioners under Section 246 of the Act. The demand raised would naturally be subject to outcome of the appeals. Accordingly we direct respondent No.2 to hear and decide the above appeals of the petitioners within a period of 6 months from the date of receipt of a copy of this order.
The writ petitions are accordingly disposed of.
Miscellaneous applications pending, if any, shall stand closed. However, there shall be no order as to costs.