M/S. Caltradeco Steels Pvt. Ltd. And Another v. Assistant Commissioner Of Income -Tax, Circle -6(1), Kolkata And 2 Others

OD - 1 ORDER SHEET WPO/145/2020

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE M/S. CALTRADECO STEELS PVT. LTD. AND ANR.

VS ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 6(1), KOLKATA AND 2 OTHERS

BEFORE:

The Hon'ble JUSTICE MD. NIZAMUDDIN Date : 11th April, 2022.

Appearance:

Mr. R.N. Dutt, Adv.

Ms. Sutapa Roy Choudhury, Adv.

Ms. Aratrika Roy, Adv.

...For the Petitioner Mr. Prithu Dudhoria, Adv.

...For the respondent The Court : Heard learned advocates appearing for the parties. In this matter, petitioner has challenged the impugned order of rejection of the petitioner's application under Section 220 sub-section

(6) of the Income Tax Act, 1961 dated 17th February, 2020 during the pedency of the faceless appeal in question which was filed on 6th January, 2020 on the ground of high-pitched demand. Considering the submissions of the parties and in view of the fact that more than two years have been passed after filing of the appeal in question and which has not been disposed yet and taking into consideration this fact, this writ petition being WPO 145 of 2020 is disposed of by directing the authority concerned to dispose of the pending appeal in question of the petitioner relating to assessment year 2017-18 within twelve weeks from date positively. No coercive

action shall be taken by the respondents during the pendency of the appeal in question and recovery of any further demand will depend upon the final outcome of the appeal in question. With these observations and directions, this writ petition stands disposed of.

(MD. NIZAMUDDIN, J.) TR/