Bimal Paul Vs. The Chairman, Central Board of Direct Taxes and Others

Bimal Paul vs The Chairman, Central Board of Direct Taxes and Others

Type Court Judgment Court Guwahati Decided Mar 03, 2014

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Citation: sooperkanoon.com/1172863
Court: Guwahati High Court
Judge: The Honourable Chief Justice Mr. a. M. Sapre &Amp; a. K. Goswami
Decided On: Mar 03, 2014
Case Number: WP(C) No.937 of 2014
Subject: Education

Case Summary

AI-generated summary - not the official court judgment text.

Education

Key legal issue: Education

Parties & Advocates

Appellant / Petitioner

Bimal Paul

Advocate Mr. A. K. Purkayastha

Respondent

The Chairman, Central Board of Direct Taxes and Others

Excerpt

.....m.g. road, shillong, meghalaya, due to which the petitioner is suffering loss, injury and inconvenience. it is contended that since the petitioner is being assessed to income tax in the state of assam by the income tax officer, silchar (respondent no.4) and therefore he rightly filed an appeal before the respondent no.3 against the assessment order referred to above so also the writ petition before this court, which has territorial jurisdiction to entertain the writ petition under article 226 of the constitution of india. having heard the learned counsel for the petitioner and having regard to the nature of the controversy and the fact that the only grievance of the petitioner is to seek a direction for disposal of his appeal expeditiously by the respondent no.3, i.e. commissioner of income tax (appeals), m..g.road, shillong, meghalaya, we are inclined to dispose of the writ petition by issuing direction to the respondent no.3 i.e. commissioner of income tax (appeals), aayakar bhawan, m.g.road, shillong, meghalaya, to ensure expeditious disposal of the appeal filed by the petitioner on 19.04.2013 (annexure-c to the writ petition), preferably within a period of three months as an outer limit from the date of production of this order before the respondent no.3. needless to observe, the appeal shall be decided strictly in accordance with law after affording an opportunity of being heard to the petitioner (assessee). with these observations and directions, the writ petition is disposed of at the motion hearing stage and with advance notice to respondents counsel. no cost.

Full Judgment

A.M. Sapre, CJ.

Heard Mr. A. K. Purkayastha, learned counsel for the petitioner and Mr. S. Sarma, learned Standing Counsel, Income Tax Department, appearing for the respondents.

The only grievance of the petitioner in this writ petition filed under Article 226/227 of the Constitution of India is that the appeal filed by the petitioner before the Commissioner of Income Tax (Appeals), N.E. Region, (respondent No.3 herein) against the assessment order dated 12.03.2013 for the assessment year 2010-2011 is not being decided by the respondent No.3 i.e. Commissioner of Income Tax (Appeals), Aayakar Bhawan, M.G. Road, Shillong, Meghalaya, due to which the petitioner is suffering loss, injury and inconvenience. It is contended that since the petitioner is being assessed to income tax in the State of Assam by the Income Tax Officer, Silchar (respondent No.4) and therefore he rightly filed an appeal before the respondent No.3 against the assessment order referred to above so also the writ petition before this Court, which has territorial jurisdiction to entertain the writ petition under Article 226 of the Constitution of India.

Having heard the learned counsel for the petitioner and having regard to the nature of the controversy and the fact that the only grievance of the petitioner is to seek a direction for disposal of his appeal expeditiously by the respondent No.3, i.e. Commissioner of Income Tax (Appeals), M..G.Road, Shillong, Meghalaya, we are inclined to dispose of the writ petition by issuing direction to the respondent No.3 i.e. Commissioner of Income Tax (Appeals), Aayakar Bhawan, M.G.Road, Shillong, Meghalaya, to ensure expeditious disposal of the appeal filed by the petitioner on 19.04.2013 (Annexure-C to the writ petition), preferably within a period of three months as an outer limit from the date of production of this order before the respondent No.3.

Needless to observe, the appeal shall be decided strictly in accordance with law after affording an opportunity of being heard to the petitioner (assessee).

With these observations and directions, the writ petition is disposed of at the motion hearing stage and with advance notice to respondents counsel. No cost.

Same Court & Year Guwahati · 2014 Same Parties Bimal Paul vs The Chairman, Central Board of Direct Taxes and... Same Subject Education Same Judge The Honourable Chief Justice Mr. a. M. Sapre &Amp; a. K. Goswami