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2023 (5) TMI 1010 - HC - Income TaxHearing of the appeal out of turn - grievance of very high-pitched scrutiny assessment - Guidelines for priority/out of turn disposal of appeals by CsIT (AU) and CsIT (Appeals) - Local High Pitch Committee rejected the request - request for early hearing is made on the premise that the additional assessment u/s 143(3) and the demand u/s 156 is high-pitched and inasmuch as the demand is more than Rs. 1 Crore, appeal challenging the order u/s 246-A and which is pending before the Principal Commissioner of Income Tax, be heard out of turn - HELD THAT:- We are not required to delve deeper. We note that personal hearing as such was not sought, and nothing is brought to our notice to suggest that a personal hearing is provided either under any statutory rule or then any guideline issued by the CBDT. The material placed on record would suggest that the High- Pitched Committee considered the grievance of the assessee along with the relevant record. High-Pitched Committee noted that the petitioner did not comply with notice under Section 142(1) of the Act dated 03-12-2020 nor did he comply with the reminder letter dated 20-12-2020 or then the show cause notice dated 19-1-2021. The Committee further noted that the reminder letter dated 03-2-2021 is responded belatedly and there is no compliance with the letter dated 26-2-2021. In writ jurisdiction, we are not inclined to delve deeper in the narrative and the counter narrative. The assessee is only denied out of turn hearing. We do not find any irrationality in the reasons recorded by the High-Pitched Committee. Stay of demand - Department has already shown indulgence inasmuch as Stay is granted for assessment year 2018-19 on the condition of payment of Rs. 4,00,000/- (Rupees Four Lakh) per month, the first installment being due and payable from November 2022. In essence, the petitioner is permitted to deposit 20% demand, in monthly installment of Rs. 4,00,000/- (Rupees Four Lakh). In our considered view, the department has been very reasonable and considerate. Petition is absolutely meritless, and is dismissed with costs of Rs. 10,000/- (Rupees Ten Thousand), which may be paid to the Department within four weeks from the date this order is uploaded on the High Court Website.
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