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2015 (3) TMI 105 - HC - Income TaxAttachment of assessee's property and bank accounts - tax dues payable by the petitioner's late father - non consideration of appeal by Jurisdictional Commissioner - Held that:- The delay in the Jurisdictional Commissioner of Income Tax taking up the petitioner's grievance which even according to the Chief Commissioner was nothing but an appeal under Rule 86 of Second Schedule to the Act and disposing it of on merits, has caused prejudice to the petitioner as his grievance that the attached property does not belong to his father, has gone unattended leading to the TRO passing order dated 25.9.2012. It is only thereafter on 15.5.2014 the Jurisdictional Commissioner disposed of the petitioner's appeals in the form of grievance dated 13.4.2012 and 7.5.2012, in effect taking the plea of fait accompli by virtue of the order dated 25.9.2012 passed by the TRO. We find that when the appeal provision is provided under Rule 86 of Second Schedule to the Act and the petitioner has filed such an appeal even according to the Chief Commissioner of Income Tax, then the Jurisdictional Commissioner should have decided such an appeal at the earliest. This not having been done in the present case, has resulted in great prejudice to the petitioner as his grievance against the order of attachment passed by TRO is not being considered in appeal even though the Statute provide for the same. The TRO should have in all fairness awaited the disposal of the petitioner's appeal under Rule 86 to the Second Schedule of the Act pending with the Jurisdictional Commissioner of Income Tax before disposing of the attachment proceedings under Rule 11 of the Second Schedule of the Act. - Thus restore the petitioner's appeal before the Jurisdictional Commissioner for fresh disposal. Decided in favour of assessee for statistical purposes.
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