2020 (9) TMI 74

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..... For the Petitioner : Ashish Bansal, Surendra Kumar Garg For the Respondent : S.S.C. ORDER Heard Sri Ashish Bansal, learned counsel for the petitioner, Sri Gaurav Mahajan, learned counsel for respondent nos.1 to 4 and Sri Shashi Prakash, learned Additional Solicitor General for respondent no.5. Sri Manish Goyal, learned Senior Advocate and senior counsel for the Income Tax Department ....

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....e the Income Tax Appellate Tribunal, Allahabad, which are pending for the reason that the Bench at Allahabad is not functioning properly due to non posting of permanent members at Allahabad. Learned counsel for the petitioner submits that on one hand, the appeals of the petitioner are not being heard and on the other hand, recovery of the huge demand is being pressed. The petitioner is an instr....

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....ed that the Allahabad Bench comes under Lucknow zone and the sittings of the Allahabad Bench are held periodically. In the instructions it is also mentioned that the last sittings of Bench at Allahabad was on 30.8.2019, 18.11.2019 to 22.11.2019 and 10.2.2020 to 14.2.2020. From the instructions of the respondent nos. 1 to 4, as referred above, we find that during last one year, the Income Tax Ap....

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.... to prima-facie belief that there is failure of duty on the part of the respondent nos. 1 and 5, which amounts to denial of justice to the assessee appellants resulting in their harassment. Apart from above, due to aforesaid conduct of the respondents, unnecessarily writ petitions are being filed by the assessees pending their appeals before the Income Tax Appellate Tribunal at Allahabad, addin....