9911796707
TMI Blog2021 (9) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... V/S/221/2021-22/1034797134(1) dated 11.08.2021 issued by the fourth respondent and quash the same and further direct the first respondent to dispose of the appeal filed by the petitioner challenging the order of assessment dated 13.04.2021 made by the third respondent for the Assessment Year 2018-19. 2. The petitioner is a Society, registered under the Societies Registration Act, 1975 and also under the Income Tax Act, 1961, [in short, 'the Act']. The petitioner is an assessee on the file of the third respondent in PAN No.AAATA95470H. The petitioner Society was originally established in the year 1982, with a primary object of establishing and managing Schools, Colleges, Educational Institutions in different fields. However, subsequ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment, New Delhi, where the petitioner's appeal dated 29.04.2021 is pending. 5. Though the said appeal has been pending before the first respondent, the fourth respondent, by show cause notice dated 11.08.2021, has directed the petitioner to show cause as to why a penalty should not be levied under Section 221(1) of the Act, and in this regard, the petitioner was directed to show cause on or before 18.08.2021. 6. Felt aggrieved over the said notice issued under Section 221(1) of the Act, dated 11.08.2021, the petitioner has filed the present writ petition. 7. Canvassing the point to assail the said impugned notice, Mr.N.Ramakrishnan, learned Counsel appearing for the petitioner / assessee has submitted that, the petitioner is an E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where the said appeal is yet to be decided. When that being the position, in order to make a demand and also to impose a penalty under Section 221(1), the impugned order has been passed. Thus, the interest of the petitioner is prejudiced in the pending appeal and therefore, during the pendency of the appeal, this kind of further precipitative action cannot be permitted to be taken by the assessing officer. Therefore, on that ground, the impugned notice is infirm and hence, the learned Counsel seeks indulgence of this Court. 9. I have heard Mr.N.Dilip Kumar, learned Standing Counsel appearing for the Income Tax Department, who would submit that, no doubt, as against the assessment order, where the stand has been taken by the assessing offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be entitled to get benefit under Sections 11 and 12 of the Act or not, in view of the provisions of Section 13(1)(a), because of the amendment made in the year 1998 in the articles of the petitioner Society, is the question to be decided by the appellate authority, where admittedly, the appeal filed by the petitioner dated 29.04.2021, is pending. Since the first respondent appellate authority is a National Forum, before whom a number of appeals throughout the country would have been filed, we cannot expect that within a particular time frame, appeal would be disposed of. But, in such cases, normally a mechanism would be provided to seek a plea to grant an interim order as against the order of assessments which are impugned before the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e subject matter in appeal and thus, by one way or the other, the action of demand of anything would be a prejudicial to the petitioner. Therefore, such kind of conditions, if it is imposed, then again, that may not be an appropriate remedy for the petitioner assessee or like persons. 15. Be that as it may, merely because of some apprehensions as has arisen in the minds of the assessee, it cannot be stated that the assessing officer would not decide the issue in proper perspective, in view of the facts and circumstances of the case in hand. 16. In this context, it is to be noted that, in the case in hand, the petitioner had been enjoying the benefit of Sections 11 and 12 of the Act, hitherto and such a benefit all of a sudden is withdrawn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f a copy of this order. On receipt of such application, after giving an opportunity of being heard to the petitioner, the same shall be decided by the third respondent. While deciding the same, the third respondent shall borne in mind the fact situation of this case, where the petitioner, till the assessment year 2018-19 had enjoyed the benefit available under Sections 11 and 12 of the Act and therefore, such benefit, if it is taken away or the revenue wanted to take away, the same shall be decided and the issue to be decisively concluded. Hence, in this regard, since the petitioner has already filed an appeal before the first respondent which is admittedly pending before the first respondent, unless and until the appeal is decided one way ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
