HOTEL LEELA VENTURE LTD Vs. DEPUTY COMMISSIONER

JUDGEMENT

(1.) The petitioner is a company incorporated and an assessee under the provisions of Agricultural Income Tax Act (AIT Act). Assessments with respect to the years 2004-05 to 2008-09 were completed against the petitioner through Ext.P2 common order. The petitioner had filed Exts.P3 to P7 appeals against the assessments, before the second respondent. Exts.P8 to P12 are the stay petitions filed along with the appeals.

(2.) It is submitted that the above said appeals are ripe for hearing and the appellate authority had already posted the appeals for hearing on different dates. The present grievance of the petitioner is that without considering pendency of the appeals, demand notice has been issued as per Ext.P13 and steps for attachment of the Bank account was initiated pursuant to Ext.P1 notice.

(3.) Learned Government Pleader on the basis of instructions submitted that the appeals were posted before the second respondent on different dates such as 26.7.2010, 18.9.2010 and 7.10.2010. But on each occasion the petitioner had changed their counsel/representative and adjournments were sought on that ground. It was conceded that the appeals are ripe for hearing and the same can be disposed of without any further delay, provided the petitioner co-operates with disposal of the appeals.