Income Tax Act, 1961, Section
220(6)
Recovery--Stay of
demand--Appeal pending before CIT (A)
Conclusion: Where
matter was already pending before CIT (A), he was directed to decide the appeal
within a period of three months, without insisting on recovery of demand.
Assessee-company contended that authority wrongfully
rejected its request for exemption from pre-deposit. Assessee further contended
that since matter was already pending before CIT (A), he might be directed to
decide the appeal expeditiously without pressing for pre-deposit. Held: Taking
into consideration the notification, Instruction No. 1914 issued under
section 220 as read with OM (F. No. 404/72/93-ITCC), CIT (A) was
directed to decide the appeal within a period of three months, without
insisting on recovery of demand. Till the pendency of appeal, the demand would
be deemed to be stayed without depositing the pre-deposit of 20%.
Decision: Directions
issued
IN THE PUNJAB & HARYANA HIGH COURT
SANJEEV PRAKASH SHARMA & SUDEEPTI SHARMA, JJ.
Anheuser Busch Inbev India Ltd. v. CIT
CWP-3679-2024 (O&M)
20 March, 2024
Petitioner by: Rishab
Singla, Advocate
Respondent by: None
Sanjeev Prakash Sharma, J.
1. Learned counsel for the
petitioner submits that authority has wrongfully rejected their request for
exemption from pre-deposit and had placed on record documents along with their
submissions which have been ignored.
2. Learned counsel for the
petitioner submits that the basis of imposing the liability of the petitioner,
is without jurisdiction which he challenged in the appeal.
3. Notice of motion.
4. Ms. Urvashi Dhugga,
senior standing counsel with Ms. Manisha, Advocate accept notice on behalf of
the respondent(s)-Income Tax Department and it is fairly stated by them that
since the matter is already pending before the Commissioner (Appeals), the Commissioner
(Appeals) may be directed to decide the appeal expeditiously itself without
pressing for the pre-deposit.
5. We have considered the
submission.
6. Taking into consideration
the notification, Instruction No. 1914 issued under section 220 of the
Income Tax Act as read with OM (F. No. 404/72/93-ITCC), we deem it
appropriate to direct the first Appellate Authority Commissioner (Appeals) to
decide the appeal within a period of three months, without insisting on the
recovery of the demand. Till the pendency of the appeal, the demand shall be
deemed to be stayed without depositing the pre-deposits 20%.
7. Writ petition stands
disposed of accordingly.