TMI Blog2018 (5) TMI 1442X X X X Extracts X X X X X X X X Extracts X X X X ..... recovered from the petitioner's bank account must be returned forthwith - Decided in favor of assessee - R/Special Civil Application No. 4398 of 2018 - - - Dated:- 18-4-2018 - MR. AKIL KURESHI AND MR. B. N. KARIA, JJ. For The Petitioner : Mr Tushar Hemani for Ms. Vaibhavi K Parikh, Advocates For The Respondent : Mr Nikunt Raval for Mrs Kalpanak Raval, Advocates ORAL ORDER ( PER : HONOURABLE Mr. JUSTICE AKIL KURESHI) Petitioner has challenged action of the Commissioner of Income-tax in dismissing the petitioner s appeal without hearing the petitioner, as also the action of the Revenue authorities in directing recovery of a sum of ₹ 2,14,50,000/= from the petitioner s bank account in Bank of Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er had deposited an amount ₹ 32 lakhs, out of ₹ 37,12,527/= demanded by the Assessing Officer within the time frame. The remaining amount of ₹ 5,12,527/= was also deposited, but on 27th February 2018. In the meantime, the Appellate Commissioner dismissed the petitioner s appeal on 21st December 2017 without service of notice of hearing of the appeal on the petitioner. Thus, the appellate order was passed ex parte. The petitioner applied to the Commissioner for rectification of the order, since the same was passed ex parte. Not to miss the period of limitation, petitioner also preferred appeal before the Tribunal against the very same order. When these proceedings were thus pending, the Revenue authorities on 27th Feb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y to carry out coercive recovery, would not permit such an authority to access individual s bank account, even without his knowledge. If the concerned authorities are concerned about assessee withdrawing the amount and making recovery impossible or even difficult, the power of attachment of the Bank accounts and other immovable properties can always be exercised. Withdrawal of the amount must be rare and exceptional. However, we would enter into this issue at length in an appropriate case. In the facts of the present case, when we have reversed the appellate order and revived the appeal as already fulfilled the pre-deposit condition to enjoy stay pending such appeal, the amount already recovered from the petitioner's bank account mus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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