SANJAY KUMAR SAHU Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) In view of the request made by the parties, this matter is heard and is being disposed of finally. The petitioner has sought following reliefs:-

(2.) The case of the petitioner is short one. Against the order of Assessing Officer, the petitioner herein has preferred an appeal before the Commissioner Income Tax (Appeals), Jabalpur on 6.1.2010. The aforesaid appeal has been filed under Section 250 of the Income Tax Act. After filing of the appeal, petitioner herein had moved an application for stay against the recovery proceedings on 27.4.2011, Annexure P-5. Thereafter another applications was filed by the petitioner on 29.3.2012 Annexure P-6. It is stated that both the applications are still pending before the respondent No. 2 without any adjudication but respondent No. 1 initiated proceedings for recovery and by taking coercive action, attached the bank account of the petitioner of Punjab National Bank and the total amount Rs. 2,12,000/- has been transmitted by the Revenue to its account.

(3.) It is submitted by the petitioner that (i) under Section 250(6)(A) of the Income Tax Act, an appeal preferred by the appellant ought to have been decided within a period of one year. (ii) That under Section 220 of the Income Tax Act, the petitioner who has already preferred an appeal could not have been treated as defaulter and the recovery proceedings initiated by the respondent No. 1 may be stayed. (iii) That the bank account of the petitioner may be released forthwith and the respondent No. 2 may be directed to decide the appeal expeditiously.