Seeta Devi Choudhary v. Income-tax Officer, Ward-1, Jalore / Commissioner of Income-tax (Appeals), Jodhpur / Rajasthan Marudhara Gramin Bank - 2020-LL-0319-27

Citation	2020-LL-0319-27
Appellant Name	Seeta Devi Choudhary
Respondent Name	Income-tax Officer, Ward-1, Jalore / Commissioner of Income-tax (Appeals), Jodhpur / Rajasthan Marudhara Gramin Bank
Court	HIGH COURT OF RAJASTHAN AT JODHPUR
Relevant Act	Income-tax
Date of Order	19/03/2020
Judgment	View Judgment
Keyword Tags	statutory appeal • stay petition • attachment of bank account • recovery of demand
Bot Summary:	Admittedly, against the assessment order dated 21.12.2019, a statutory appeal has been provided under the Income Tax Act, 1951. The petitioner has filed an appeal before the Commissioner of Income Tax, Jodhpur. As a matter of fact, such appeal as well as a stay application has been filed on 08.01.2020. Mr. Prateek Gattani, learned counsel for the petitioner submits that on the one hand, the Assessing Authority is not deciding petitioner s application under Section 220(6) of the Income Tax Act, and the Appellate Authority is not taking up his appeal for consideration and on the other hand, the Assessing CW-3830/2020 Authority Respondent No.1 has attached petitioners Bank Account for recovery of the demand raised vide impugned assessment order. Petitioner, whose Bank account has already been attached, apprehends further coercive measures for recovery. Learned counsel for the petitioner submits that due to financial constraint, which have further worsen on account of COVID-19, the petitioner is not in a position to deposit even the requisite amount of 20 as mandated by the Circular of CBDT. 6. Without observing anything on merit of assessment order or on petitioner s stay application, this Court deems it appropriate to dispose of present writ petition with a direction to the Assessing Authority respondent No.1 to decide petitioner s stay application within a period of 15 days of filing certified copy of the order instant.

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Writ Petition No. 3830/2020 Seeta Devi Choudhary W/o Shri Kewelram Choudhary, Aged About 38 Years, Having Place Of Business At Village Bhorada, Tehsil Ahore, Jalore (Rajasthan)- 344043. ----Petitioner Versus 1. Income-Tax Officer, Ward-1, Jalore, Rajasthan-344043. 2. Commissioner Of Income-Tax (Appeals), Income-Tax Bhawan, Paota, Jodhpur, Rajasthan-342003. 3. Rajasthan Marudhara Gramin Bank, Through Its Branch Manage, Having Office At Near Bus Stand, Bhorada, Jalore- Rajasthan. ----Respondents For Petitioner(s) : Mr. Prateek Gattani JUSTICE DINESH MEHTA Order 19/03/2020 1. Admittedly, against assessment order dated 21.12.2019, statutory appeal has been provided under Income Tax Act, 1951. petitioner has filed appeal before Commissioner of Income Tax, Jodhpur. 2. As matter of fact, such appeal as well as stay application has been filed on 08.01.2020. 3. Mr. Prateek Gattani, learned counsel for petitioner submits that on one hand, Assessing Authority is not deciding petitioner s application under Section 220(6) of Income Tax Act, and Appellate Authority is not taking up his appeal for consideration and on other hand, Assessing (2 of 2) [CW-3830/2020] Authority Respondent No.1 has attached petitioners Bank Account for recovery of demand raised vide impugned assessment order. 4. Petitioner, whose Bank account has already been attached, apprehends further coercive measures for recovery. 5. Learned counsel for petitioner submits that due to financial constraint, which have further worsen on account of COVID-19, petitioner is not in position to deposit even requisite amount of 20% as mandated by Circular of CBDT. 6. Without observing anything on merit of assessment order or on petitioner s stay application, this Court deems it appropriate to dispose of present writ petition with direction to Assessing Authority respondent No.1 to decide petitioner s stay application within period of 15 days of filing certified copy of order instant. 7. Ordered accordingly. 8. Stay petition also stands disposed of. (DINESH MEHTA),J 13-Ramesh/- Seeta Devi Choudhary v. Income-tax Officer, Ward-1, Jalore / Commissioner of Income-tax (Appeals), Jodhpur / Rajasthan Marudhara Gramin Bank

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