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Judgment
Petitioner has prayed for the following relief(s):
“For issuance of an appropriate writ/ writs, order/ orders, direction/ directions. The petitioner company is engaged in construction of awarded work
which is issued in the name of the company in the State of Bihar from several department and other work from allotted to the registered company,
after completion of the Financial Year 2016-2017 the petitioner collected the statement of account and filed his return as per advice of Audit report, so
that return has been filed for the period 2016- 2017 but the Assessing Officer was duly assessed and a demand of Rs. 52,25,021 was made. Against
the assessment order petitioner preferred to file an appeal before the Joint Commissioner Appeal, Patna. The appeal is pending before the concerned
Court, the petitioner after this they were collecting some of the required document for hearing. In the mean time the authority has already withhold the
account of the company bearing no 28512020000144 HDFC BANK, Rejendra Nagar Branch Patna. In the present case petitioner is suffering great
loss because the authorities wrong action and in violation to the act sec. 226(3) of the Income Tax Act. The authorities cannot retain the bank where
as the appeal is pending. Thus direction may be given to unlock the concerned bank account, so that the salary and other emolument has been
delivered to the staff and petitioner shall also be compensated for the loss petitioner has suffered.â€
Learned counsel for the petitioner states that the petitioner shall be content if directions are issued to the appellate authority to consider and decide the
petitioner’s appeal which is yet pending consideration.
Ms. Archana Sinha, learned counsel for the respondents states that subject to the petitioner fully complying with the provisions of law, for hearing of
the appeal, the same shall be considered and decided expeditiously.
Statement accepted and taken on record.
The petition is disposed of with the following mutually agreeable terms:
The petitioner shall appear before the appellate authority on 21.01.2021, on which date he shall comply with all the formalities for hearing of the appeal
as per law, including deposit of tax/amount, if any.
The petitioner shall fully cooperate and not take any unnecessary adjournment;
The appeal be heard and decided on merits within a period of six months from the said date.
It stands clarified that the proceedings, during the time of current Pandemic- Covid-19 shall be conducted through digital mode, unless the parties
otherwise mutually agree to meet in person i.e. physical mode.
Equally, liberty is reserved to the petitioner to take recourse to such alternative remedies as are otherwise available in accordance with law.
We are hopeful that as and when petitioner takes recourse to such remedies, as are otherwise available in law, before the appropriate forum, the same
shall be dealt with, in accordance with law and with reasonable dispatch.
Needless to add, while considering such appeal, principles of natural justice shall be followed and due opportunity of hearing afforded to the parties.
Liberty reserved to the petitioner to approach the Court, if the need so arises subsequently on the same and subsequent cause of action.
We have not expressed any opinion on merits. The petition stands disposed of in the aforesaid terms.
Interlocutory Application(s), if any, also stands disposed of.