Court No. - 37

Case :- WRIT TAX No. - 763 of 2015

Petitioner :- M/S Jet Tech Systems
Respondent :- Commissioner Of Income Tax And 3 Others
Counsel for Petitioner :- Akhilesh Kumar Pandey
Counsel for Respondent :- C.S.C. It
Hon'ble Tarun Agarwala,J.
Hon'ble Surya Prakash Kesarwani,J.
We have heard Sri S.D.Singh, learned senior
counsel along with Sri Askhilesh Kumar Pandey, the
learned counsel for petitioner and Sri Shubahm
Agarwal, learned counsel for Department.
The petitioner's factory unit is located in Special
Economic Zone and is engaged in export of its
product. According to petitioner it has claimed
exemption under Section 10 AA of Income Tax
Act for assessment year 2012-13. assessing
officer rejected claim of petitioner and made
and assessment demanding Rs.17.47 crores. This
assessment order was passed on 25.3.2015 against
which petitioner preferred appeal in April,
2015 and also applied for stay before assessing
authority under Section 220(6) of Act, which has
been rejected. petitioner thereafter applied for the
stay before appellate authority on 22.8.2015,
which application is pending consideration.
According to petitioner no date is being fixed
either in appeal or on petitioner's stay
application in view of circular issued by the
Income Tax Department known as "Central
Action Plan for year 2015-16" wherein for
expeditious disposal of pending appeals the
Department has categorized appeals of various
years in four baskets in which no date has been given
for disposal of appeals filed after 1.4.2015. According
(2)
to petitioner, in view of this circular, appellate
authority is not fixing any date in appeal filed
after April, 2015. On other hand, petitioner's
account has been attached and garnishee notices
have been issued by Income Tax Officer.
In Prem Prakash Tripathi vs. Commissioner of
Income Tax and others, (1994)208 ITR 461, a
Division Bench of this Court has held that law
does not require that once assessment is made the
recovery of tax should be made immediately.
In instant case appellant has taken all steps to
file appeal within stipulated period and has
applied for interim order, which in law he is
entitled to. Such entitlement cannot be denied on the
ground that new appeals cannot be heard in view of
the circular issued by Income Tax Department.
Consequently, for reasons stated aforesaid, we
dispose of writ petition directing appellate
authority to decide stay application of the
petitioner after giving opportunity of hearing by a
reasoned and speaking order within three weeks from
the date of production of certified copy of this
order.
Till disposal of stay application no further
coercive action shall be taken by department.
Order Date :- 23.9.2015
AKJ


(Surya Prakash Kesarwani,J.) (Tarun Agarwala,J.)
M/S Jet Tech Systems v. Commissioner Of Income Tax And 3 Other