RADDI SAHAKAR BANK NIYAMIT Vs. ADDITIONAL

JUDGEMENT

(1.) The Income Tax returns filed by the petitioner for the Assessment Year 2014-15 was scrutinized by the Revenue and the assessment order dtd. 27/12/2016 (Annexure-B to the writ petition) was passed by respondent No.4. Aggrieved by the same, the petitioner preferred an appeal before the Commissioner of Income Tax (Appeals), respondent No.5 herein. The petitioner further prayed for staying the operation of the demand made pursuant to the assessment order before both respondent Nos.4 and 5. However, the same has not been considered. Instead, the appeal challenging the assessment order has been disposed off by respondent No.5 (Annexure-E to the writ petition) dtd. 5/9/2017. In the said order, in respect of the question verifying whether the interest payment made by the petitioner is to the members or non members so as to decide the TDS liability has been remanded back to the fourth respondent - Assessing Officer. Regarding the grievance of the petitioner about disallowance of Rs.3,76,000.00 being excess claim of deduction under Sec. 36(1)(viia) of the I.T. Act, the order of fourth respondent - Assessing Officer has been confirmed. Regarding addition of Rs.9,42,930.00 made on account of the disallowance of excess claim of deduction under Sec. 36(1)(vii) of the I.T. Act also the order of Assessing Officer has been up held. Pursuant to the decision of respondent No.5 at Annexure-E to the writ petition, respondent No.4 has passed an order dtd. 12/1/2018 giving effect to the order of respondent No.5 in respect of disallowing the deductions as claimed by the petitioner, as stated above, vide Annexure-G to the writ petition.

(2.) Aggrieved by the order of the fifth respondent at Annexure-E to the writ petition, the petitioner preferred an appeal before the Tribunal and the order at Annexure-J, dtd. 31/7/2020 has been passed by the Tribunal, wherein for certain issues, the matter has been remanded back to the Assessing Officer, respondent No.1. Further, the petitioner aggrieved by the order at Annexure-G to the writ petition filed an appeal again to respondent No.5 by way of Annexure-H to the writ petition, which is also pending. Thus, presently the case of the petitioner is pending before the jurisdictional Assessing Officer (Faceless) regarding the issue pertaining to the interest payment done by the petitioner is to the members or non members and the impact of the same on the TDS to be deducted as per the remand made by respondent No.5 vide Annexure-E to the writ petition and the issue pertaining to the deduction of excess amount under Sec. 36(1)(viii) of the I.T. Act remanded by the Tribunal as per Annexure-J to the writ petition and the appeal filed by the petitioner before respondent No.5 vide Annexure-H to the writ petition.

(3.) Aggrieved by the non disposal of the aforementioned proceedings before the Assessing Officer and the Commissioner of Income Tax (Appeals) and also the authorities not passing any order on the application filed by the petitioner against the demand raised as per the assessment order dtd. 27/12/2016, passed by respondent No.4, the instant writ petition is filed.