BRIGHT PERFORMANCE NUTRITION PARTNERSHIP FIRM PARAG RAMESH BHATIA Vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE GANDHIDHAM

JUDGEMENT

(1.) Learned Standing Senior Counsel Mr.Maunil Yajnik at the outset, has submitted that out of three appeals, one appeal is still pending before the respondent authorities and as per the email received by him on 18/11/2025 in case the petitioner makes any application for taking his appeal on priority basis and if the same is flagged on priority module, the Commissioner of Income Tax (Appeal) (for short "the CIT(A)") will dispose of the same within period of 90 days. Further it is submitted that if the petitioner pays 20% amount of the demand of assessment year 2017-18, his bank account will be released.

(2.) At this stage, learned advocate Mr.Patel appearing for the petitioner has submitted that 20% amount of demand is already recovered from the petitioner and hence, he is not required to deposit the same. So far as taking up of the appeal in priority basis is concerned, he has submitted that the petitioner will make appropriate application before the CIT(A).

(3.) Under the circumstances, and the light of the aforesaid facts, the following directions are issued: