Case Law Details
Conduct on part of the petitioner filing the petition interalia seeking early hearing of its appeal before the CIT (A) and at the same time when the appeal is fixed for hearing by the CIT (A), the petitioner is seeking adjournment on frivolous grounds indicating that the petitioner is not serious about attending the hearing. It appears to be time delaying tactics and abuse of the legal process. In fact on 11th July, 2016 the last adjournment sought by the petitioner was to fix the hearing of the appeal in August 2016. The very fact that the petitioner has been seeking adjournment time and again before the CIT (A) and filing the petition in this Court seeking early hearing of its appeal is an abuse of the process of law. Petition dismissed and assessee directed to pay costs to the department
Relevant Extract of the Judgment
1. This petition under Article 226 of the Constitution of India seeks that :
(a) Notice dated 10th February, 2016 issued by the Tax Recovery Officer certifying that the sum of Rs.7.19 crores plus interest under Section 220(2) of the Income Tax Act, 1961 (the ‘Act’) is due from the petitioner be quashed and set aside; and
(b) The Commissioner of Income Tax (Appeals) [CIT (A)] before whom the appeal from the Assessment Order dated 20th March, 2015 is pending be directed to give an early hearing of the appeal to the petitioner.
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