TMI Blog2016 (7) TMI 1538X X X X Extracts X X X X X X X X Extracts X X X X ..... ment was made on the ground that the arguing counsel for the petitioner was not available in town. Thereafter, the petition has come up today. 5. It rather surprising that although this writ petition has never been entertained and the respondents have never been called upon to answer, yet the respondents No.1 to 5 have chosen to file a detailed affidavit-in-opposition, seeking to justify the Assessment Order as also the demand notices in question. 6. Leaving the aforesaid uncalled for affidavit-in-opposition aside, we have queried the learned counsel for the petitioner that when an appeal has admittedly been filed, why the petitioner has not chosen to prosecute the remedy already taken recourse of and not sought the appropriate relief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unable to find any ground or reason to entertain this writ petition. 2. Put in a nutshell, the sum and substance of the matter is that by way of this writ petition, the petitioner seeks to question the demand notice No.AAATC6117A/ACIT/CIR/SHG/2014-2015/497 dated 09.11.2015 (Annexure-V) and demand notice No. AAATC6117A/ACIT/CIR/SHG/2014-2015/1532 dated 19.11.2015 (Annexure-VII), as issued by the respondent No.5-Assistant Commissioner of Income Tax, Shillong for recovery of the dues pursuant to the Assessment Order under Section 143 (3) of the Income Tax Act, 1961 dated 31.03.2015 (Annexure-I), as passed in relation to the petitioner-Institution for the Assessment year 2012-2013. 3. It appears that the remaining outstanding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petition has come up today. 5. It rather surprising that although this writ petition has never been entertained and the respondents have never been called upon to answer, yet the respondents No.1 to 5 have chosen to file a detailed affidavit-in-opposition, seeking to justify the Assessment Order as also the demand notices in question. 6. Leaving the aforesaid uncalled for affidavit-in-opposition aside, we have queried the learned counsel for the petitioner that when an appeal has admittedly been filed, why the petitioner has not chosen to prosecute the remedy already taken recourse of and not sought the appropriate relief in the appellate forum in accordance with law. Only an uncertain response is forthcoming to our q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e given case, where the time for filing the appeal had already expired, the Hon'ble Supreme Court granted six weeks' time to the said petitioner for filing an appeal and in view of the time so granted, the Supreme Court directed status quo over recovery to be maintained for seven weeks while leaving other aspects open for consideration of the appellate authority. In the present case, as noticed, the appeal had already been filed by the petitioner even before filing of this writ petition. Therefore, the said order passed by the Hon'ble Supreme Court in the given set of facts and circumstances hardly enures to the benefit of the present petitioner. 8. Further, the order passed in ITC Limited (supra), rather operates a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver of deposit of the duty demanded as a precondition for appeal before the Collector (Appeals). We direct that if such an application is filed, the Collector should deal with it and dispose of it in accordance with law. 9. The aforesaid directions and observations of the Hon'ble Supreme Court, if applied with relevant contextual variation to the present case, could only result in leaving it open for the petitioner to make appropriate prayer before the appellate authority in an appropriate manner and in accordance with law. 10. Even at the cost of the repetition, we cannot help reiterating that when the petitioner had already filed an appeal against the Assessment Order in question, any prayer against the demand aris ..... X X X X Extracts X X X X X X X X Extracts X X X X
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