Court dismisses Revenue's Appeals, grants relief to petitioner from recovery of disputed demand for A.Y. 2012-13

The Court dismissed Revenue's Appeals on 26th February 2019, allowing the petitioner relief from recovery of disputed demand for A.Y. 2012-13 pending appeal disposal. The petitioner was directed to apply Central Board of Direct Taxes guidelines, and the Commissioner of Income Tax was instructed to consider changed circumstances independently for a fresh decision within two weeks. The Court emphasized the need for the Commissioner to act in accordance with the Division Bench judgment, ensuring fair consideration of the petitioner's application without influence from prior actions.

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Issues Involved:
- Petitioner seeking relief from recovery of disputed demand for A.Y. 2012-13 until appeal disposal.
- Allegation of coercive recovery by the concerned authority without proper consideration.
- Pending writ petition due to similar issue consideration in a batch of appeals.
- Dismissal of Revenue's Appeals by the Court on 26th February, 2019.
- Directions to petitioner to apply guidelines issued by Central Board of Direct Taxes for invoking relief.
- Commissioner of Income Tax directed to consider changed circumstances without influence from earlier actions.

Analysis:
1. The petitioner sought relief from the recovery of any part of the disputed demand for Assessment Year 2012-13 until the disposal of their pending appeal. The petitioner contended that they were a beneficiary of Tribunal orders for Assessment Years 2004-2005 and 2011-2012, which reduced the entire demand. Despite filing necessary statements under the Income Tax Act, a demand notice was served, leading to appeals, rectification applications, and a stay application fearing coercive recovery.

2. The writ petition was kept pending due to a similar issue being addressed in a batch of appeals concerning the same assessee. On 26th February 2019, the Court dismissed the Revenue's Appeals, providing a basis for the petitioner to seek relief. The Court directed the petitioner to make an application following the guidelines issued by the Central Board of Direct Taxes, ensuring that the Income Tax Appellate Authority considers the changed circumstances and does not insist on a deposit for granting interim stay.

3. The Court emphasized that the Commissioner of Income Tax should not be influenced by previous actions and orders but should pass a fresh order in light of the Division Bench judgment. The Commissioner was instructed to dispose of the petitioner's application within two weeks from its receipt, considering all pleas and relying on the Division Bench judgment. The Revenue's representative agreed to inform the Commissioner about the Court's order for necessary action.

4. Ultimately, the Court disposed of the writ petition, providing clear directions for the petitioner to seek relief in accordance with the guidelines and ensuring that the Commissioner of Income Tax considers the changed circumstances and acts accordingly without being influenced by past decisions.

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