2022 (1) TMI 1372

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....2] 443 ITR 345 (Jhar)<br>JHARKHAND HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 27-1-2022<br>W. P. (T) No. 5637 of 2021 - -<br>Income Tax<br>Hon'ble Mr. Justice Aparesh Kumar Singh And Hon'ble Mr. Justice Deepak Roshan For the Petitioner : M/s. Indrajit Sinha, Kumar Vaibhav, Advocates For the Respondent-Revenue : Mr. Rahul Lamba, Advocate ORDER Learned counsel for the pe....

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....2. Writ petition was preferred for a direction upon the respondent no. 2, Commissioner of Income Tax (Appeal), C.I.T(A), Patna-3 for expeditious disposal of the appeal being Appeal No. C.I.T(A), Patna-3/10399/2012-13 (Manual Appeal Register No.: 673) preferred by the petitioner against the assessment order dated 30.12.2011 for the Assessment Year 2010-2011 after providing sufficient opportunity of....

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....ination of certain witnesses, which were relied upon by the Assessing Officer. However, that inquiry has not been conducted till date and it appears that C.I.T (Appeal) is now inclined to dispose of the appeal expeditiously. The appellant apprehends that proper opportunity of hearing may not be granted to him to place his submission before the appellate authority. Therefore, a direction may be iss....

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....ppeal) shall obviously consider the submission made by the appellant. He has however pointed out that the notice itself makes it clear that if no submission/information/document is received within the stipulated time, the department may proceed ahead on the basis of materials on record. Mr. Lamba submits that therefore no specific direction is required to be issued by this Court in the present wri....