{"id":47368,"date":"2024-10-25T13:19:42","date_gmt":"2024-10-25T07:49:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/om-vision-infraspace-private-limited-v-ito-guj-hc-www-itatonline-org\/"},"modified":"2024-10-25T13:19:42","modified_gmt":"2024-10-25T07:49:42","slug":"om-vision-infraspace-private-limited-v-ito-guj-hc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/om-vision-infraspace-private-limited-v-ito-guj-hc-www-itatonline-org\/","title":{"rendered":"Om Vision Infraspace Private Limited v. ITO ( Guj)( HC) www.itatonline.org"},"content":{"rendered":"<p>Writ petitions were filed before the Honourable Gujarat High Court on the ground that the Commissioner of Income Tax (Appeals) are not disposing the pending Appeals on one hand and the recovery proceedings are initiated by the respondent- Income Tax Department for the outstanding demand.\u00a0 Some of the appeals were pending for more than four years . \u00a0The Revenue has filed an \u00a0<em>\u00a0<\/em>affidavit-in-reply showing he details of \u00a0total appeals pending before the appellate authority as on 26.09.2024 are as under:<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p><strong>Category <\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Pending appeals as on 26.09.2024<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Faceless CIT (A)<\/p>\n<\/td>\n<td>\n<p>3,90,878<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Non-Faceless CIT (A)<\/p>\n<\/td>\n<td>\n<p>80,170<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>JCIT(A)<\/p>\n<\/td>\n<td>\n<p>1,09,140<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Total <\/strong><\/p>\n<\/td>\n<td>\n<p><strong>5,80,188 <\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The Hourable Court\u00a0 directed the Revenue to provide the mechanism to disposal of pending\u00a0 appeals . However the Revenue has not came out with any concrete proposal or \u00a0the\u00a0 mechanism to disposal off the pendency of appeals . Hourable Court observed that if the Respondents are not interested in resolution of the issue of pendency of the Appeals the manner in which it ought to have been resolved by classifying the Appeals as per the issues concerning the recurring issues, covered issues, etc. The Court held that no recovery should be made from the assessees during the pendency of the Appeals. Therefore, in all these petitions, there shall be no recovery of any outstanding dues from the petitioners whose Appeals are pending during pendency of petitions . (SPANO. 6953 of 2020 \/ 2692 of 2024 \/ .6725 of 2024\/\u00a0 16617 of 2023 \/ 14309 of 2024 dt.15 -10 2024 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 250 : Appeal &#8211; Commissioner (Appeals) \u2013 Stay of recovery &#8211; Pendency of appeal before CIT((A) for more than four years \u2013 As on 26 -9 -2024 , 5, 80, 188 appeals are pending \u2013 Revenue is not able to resolve the appeals by  classifying the Appeals as per the issues concerning , the recurring issues, covered issues, etc-  The Court held that no recovery should be made from the  petitioners   of any outstanding dues from the petitioners whose Appeals are pending during pendency of petitions .    [ S.220,  226 , Art . 226 ]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-47368","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ck0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47368","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=47368"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47368\/revisions"}],"predecessor-version":[{"id":47369,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47368\/revisions\/47369"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47368"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47368"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}