TMI Blog2019 (2) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... of depositing 20% of tax pending appeals - Held that:- This court cannot reduce the requirement of depositing 20% of tax pending appeals. Firstly, these instructions themselves recognise exceptions and areas where the demand can be reduced by the revenue authorities; secondly, the instructions of CBDT to the revenue authorities aim to bringing about uniformity in an administrative action and cannot govern the discretionary powers of the High Court in the writ jurisdiction. We, therefore, cursorily looked at the nature of additions, nature of materials collected by the Assessing Officer and the ground of challenge by the assessee. It would prima facie appear that the assessee Petitioner would have arguable points against many of the addit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evision petitions under Section 264 of the Income-tax Act, 1961 ( Act for short) before the Commissioner of Income-Tax. This was done in the year 2007. Against the orders of assessment for Assessment Years 2009-10, 2010-11 and 2011-12, the Petitioner has filed appeals before the Commissioner (Appeals). The tax demand arising out of these assessment years would be close to ₹ 94 crores. All this while, the Petitioner had not deposited any tax pursuant to the assessment orders, primarily because the Petitioner company was before BIFR and the period of protection against coercive recoveries lasted upto 31 December 2017. 3. Now that, post 31 December 2017, the Petitioner does not enjoy any such stay against recoveries, the departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner had heard the appeals in part on 6 February 2019 and has now fixed further hearing on 13 February 2019. In that view of the matter, Counsel submitted that recoveries be stayed till final disposal of the appeals by the Commissioner. Counsel submitted that for the Assessment Years 2006-07 and 2008-09, the appeals of the Petitioner are already allowed by the Appellate Commissioner. Issues being similar, the Petitioner would get similar relief in the present appeals also. Counsel further submitted even on merits the Petitioner has arguable case. Several addition and disallowances made by the Assessing Officer are highly vulnerable. 5. On the other hand, learned Counsel Mr.Chhotaray opposed the petition contending that (i) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order on the revision petition within the time prescribed in Sub-Section (6) of Section 264. In absence of such specific statutory provision, dismissal or abatement of the revision petition cannot be inferred. Any other view, would be wholly unjust to litigant, who may file a revision petition and does not contribute in any manner for delay in disposal of revision petition, would be told that because the Commissioner could not dispose of the revision petition within one year, his petition stands dismissed or abated. We may recall, when the legislature had introduced time limits for completing settlement proceedings by the Settlement Commissioner and had also provided for abatement of such proceedings if not completed in such time, this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... workload and other responsibilities on him, we would not direct a timeframe for disposal of appeals. The question for providing an interim formula pending such appeals, therefore, arises. 10. We will not accept the submission of Mr. Chhotaray that in face of the instructions of the CBDT, this court cannot reduce the requirement of depositing 20% of tax pending appeals. Firstly, these instructions themselves recognise exceptions and areas where the demand can be reduced by the revenue authorities; secondly, the instructions of CBDT to the revenue authorities aim to bringing about uniformity in an administrative action and cannot govern the discretionary powers of the High Court in the writ jurisdiction. 11. We, therefore, cursorily lo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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