Atibir Industries Company Limited through Its Authorized Signatory Chiranjive Kumar Chourasia Vs Union of India through the Commissioner of Income Tax (Appeals)

IN THE HIGH COURT OF JHARKHAND AT RANCHI

W.P. (T) No. 7099 of 2023

Atibir Industries Company Limited, (A company registered under the Companies Act, 1956), having its Works at Bhorandiha, P.O. Udnabad, P.S. Giridih, District Giridih, Pin-835102 (Jharkhand), through its Authorized Signatory, namely, Chiranjive Kumar Chourasia, aged about 49 years, son of Raghunath Prasad Chourasia, resident of Garden Gali, Babhantoli, P.O. and P.S. Giridih, District Giridih, Jharkhand.

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… Petitioner

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-Versus -

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Union of India, through the Commissioner of Income Tax (Appeals), Patna3, having its office at 3^rd Floor, Jai Prakash Bhawan, Dak Bunglow Chowk, P.O.- G.P.O., P.S. Dak Bunglow, Town and District Patna (Bihar).

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Commissioner of Income Tax (Appeals) Patna-3, having its office at 3^rd Floor, Jai Prakash Bhawan, Dak Bunglow Chowk, P.O.- G.P.O., P.S. Dak Bunglow, Town and District Patna (Bihar).

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Deputy Commissioner of Income Tax, Central Circle, Dhanbad, having its office at Aaykar Bhawan, Luby Circualr Road, P.O. and P.S. Bank More, District Dhanbad.

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Assistant Commissioner of Income Tax, Dhanbad, having its office at Aaykar Bhawan, Luby Circular Road, P.O. and P.S. Bank More, District Dhanbad.

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…. Respondents

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WITH

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W.P. (T) No. 7100 of 2023

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Atibir Industries Company Limited, (A company registered under the Companies Act, 1956), having its Works at Bhorandiha, P.O. Udnabad, P.S. Giridih, District Giridih, Pin-835102 (Jharkhand), through its Authorized Signatory, namely, Chiranjive Kumar Chourasia, aged about 49 years, son of Raghunath Prasad Chourasia, resident of Garden Gali, Babhantoli, P.O. and P.S. Giridih, District Giridih, Jharkhand.

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… Petitioner

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-Versus -

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Union of India, through the Commissioner of Income Tax (Appeals), Patna3, having its office at 3^rd Floor, Jai Prakash Bhawan, Dak Bunglow Chowk, P.O.- G.P.O., P.S. Dak Bunglow, Town and District Patna (Bihar).

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Commissioner of Income Tax (Appeals) Patna-3, having its office at 3^rd Floor, Jai Prakash Bhawan, Dak Bunglow Chowk, P.O.- G.P.O., P.S. Dak Bunglow, Town and District Patna (Bihar).

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2

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Deputy Commissioner of Income Tax, Central Circle, Dhanbad, having its office at Aaykar Bhawan, Luby Circualr Road, P.O. and P.S. Bank More, District Dhanbad.

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Assistant Commissioner of Income Tax, Dhanbad, having its office at Aaykar Bhawan, Luby Circular Road, P.O. and P.S. Bank More, District Dhanbad.

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…. Respondents

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WITH

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W.P. (T) No. 7102 of 2023

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Atibir Industries Company Limited, (A company registered under the Companies Act, 1956), having its Works at Bhorandiha, P.O. Udnabad, P.S. Giridih, District Giridih, Pin-835102 (Jharkhand), through its Authorized Signatory, namely, Chiranjive Kumar Chourasia, aged about 49 years, son of Raghunath Prasad Chourasia, resident of Garden Gali, Babhantoli, P.O. and P.S. Giridih, District Giridih, Jharkhand.

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… Petitioner

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-Versus -

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Union of India, through the Commissioner of Income Tax (Appeals), Patna3, having its office at 3^rd Floor, Jai Prakash Bhawan, Dak Bunglow Chowk, P.O.- G.P.O., P.S. Dak Bunglow, Town and District Patna (Bihar).

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Commissioner of Income Tax (Appeals) Patna-3, having its office at 3^rd Floor, Jai Prakash Bhawan, Dak Bunglow Chowk, P.O.- G.P.O., P.S. Dak Bunglow, Town and District Patna (Bihar).

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Deputy Commissioner of Income Tax, Central Circle, Dhanbad, having its office at Aaykar Bhawan, Luby Circualr Road, P.O. and P.S. Bank More, District Dhanbad.

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Assistant Commissioner of Income Tax, Dhanbad, having its office at Aaykar Bhawan, Luby Circular Road, P.O. and P.S. Bank More, District Dhanbad.

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…. Respondents

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WITH

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W.P. (T) No. 7104 of 2023

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Atibir Industries Company Limited, (A company registered under the Companies Act, 1956), having its Works at Bhorandiha, P.O. Udnabad, P.S. Giridih, District Giridih, Pin-835102 (Jharkhand), through its Authorized Signatory, namely, Chiranjive Kumar Chourasia, aged about 49 years, son of Raghunath Prasad Chourasia, resident of Garden Gali, Babhantoli, P.O. and P.S. Giridih, District Giridih, Jharkhand.

… Petitioner

-Versus -

3

Union of India, through the Commissioner of Income Tax (Appeals), Patna3, having its office at 3^rd Floor, Jai Prakash Bhawan, Dak Bunglow Chowk, P.O.- G.P.O., P.S. Dak Bunglow, Town and District Patna (Bihar).

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Commissioner of Income Tax (Appeals) Patna-3, having its office at 3^rd Floor, Jai Prakash Bhawan, Dak Bunglow Chowk, P.O.- G.P.O., P.S. Dak Bunglow, Town and District Patna (Bihar).

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Deputy Commissioner of Income Tax, Central Circle, Dhanbad, having its office at Aaykar Bhawan, Luby Circualr Road, P.O. and P.S. Bank More, District Dhanbad.

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Assistant Commissioner of Income Tax, Dhanbad, having its office at Aaykar Bhawan, Luby Circular Road, P.O. and P.S. Bank More, District Dhanbad.

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…. Respondents

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WITH

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W.P. (T) No. 7105 of 2023

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Atibir Industries Company Limited, (A company registered under the Companies Act, 1956), having its Works at Bhorandiha, P.O. Udnabad, P.S. Giridih, District Giridih, Pin-835102 (Jharkhand), through its Authorized Signatory, namely, Chiranjive Kumar Chourasia, aged about 49 years, son of Raghunath Prasad Chourasia, resident of Garden Gali, Babhantoli, P.O. and P.S. Giridih, District Giridih, Jharkhand.

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… Petitioner

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-Versus -

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Union of India, through the Commissioner of Income Tax (Appeals), Patna3, having its office at 3^rd Floor, Jai Prakash Bhawan, Dak Bunglow Chowk, P.O.- G.P.O., P.S. Dak Bunglow, Town and District Patna (Bihar).

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Commissioner of Income Tax (Appeals) Patna-3, having its office at 3^rd Floor, Jai Prakash Bhawan, Dak Bunglow Chowk, P.O.- G.P.O., P.S. Dak Bunglow, Town and District Patna (Bihar).

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Deputy Commissioner of Income Tax, Central Circle, Dhanbad, having its office at Aaykar Bhawan, Luby Circualr Road, P.O. and P.S. Bank More, District Dhanbad.

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Assistant Commissioner of Income Tax, Dhanbad, having its office at Aaykar Bhawan, Luby Circular Road, P.O. and P.S. Bank More, District Dhanbad.

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…. Respondents

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WITH

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W.P. (T) No. 7117 of 2023

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Atibir Industries Company Limited, (A company registered under the Companies Act, 1956), having its Works at Bhorandiha, P.O. Udnabad, P.S. Giridih, District Giridih, Pin-835102 (Jharkhand), through its Authorized

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4

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Signatory, namely, Chiranjive Kumar Chourasia, aged about 49 years, son of Raghunath Prasad Chourasia, resident of Garden Gali, Babhantoli, P.O. and P.S. Giridih, District Giridih, Jharkhand.

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… Petitioner

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-Versus -

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Union of India, through the Commissioner of Income Tax (Appeals), Patna3, having its office at 3^rd Floor, Jai Prakash Bhawan, Dak Bunglow Chowk, P.O.- G.P.O., P.S. Dak Bunglow, Town and District Patna (Bihar).

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Commissioner of Income Tax (Appeals) Patna-3, having its office at 3^rd Floor, Jai Prakash Bhawan, Dak Bunglow Chowk, P.O.- G.P.O., P.S. Dak Bunglow, Town and District Patna (Bihar).

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Deputy Commissioner of Income Tax, Central Circle, Dhanbad, having its office at Aaykar Bhawan, Luby Circualr Road, P.O. and P.S. Bank More, District Dhanbad.

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Assistant Commissioner of Income Tax, Dhanbad, having its office at Aaykar Bhawan, Luby Circular Road, P.O. and P.S. Bank More, District Dhanbad.

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…. Respondents

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WITH

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W.P. (T) No. 7118 of 2023

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Atibir Industries Company Limited, (A company registered under the Companies Act, 1956), having its Works at Bhorandiha, P.O. Udnabad, P.S. Giridih, District Giridih, Pin-835102 (Jharkhand), through its Authorized Signatory, namely, Chiranjive Kumar Chourasia, aged about 49 years, son of Raghunath Prasad Chourasia, resident of Garden Gali, Babhantoli, P.O. and P.S. Giridih, District Giridih, Jharkhand.

¶68

… Petitioner

¶69

-Versus -

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Union of India, through the Commissioner of Income Tax (Appeals), Patna3, having its office at 3^rd Floor, Jai Prakash Bhawan, Dak Bunglow Chowk, P.O.- G.P.O., P.S. Dak Bunglow, Town and District Patna (Bihar).

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Commissioner of Income Tax (Appeals) Patna-3, having its office at 3^rd Floor, Jai Prakash Bhawan, Dak Bunglow Chowk, P.O.- G.P.O., P.S. Dak Bunglow, Town and District Patna (Bihar).

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Deputy Commissioner of Income Tax, Central Circle, Dhanbad, having its office at Aaykar Bhawan, Luby Circualr Road, P.O. and P.S. Bank More, District Dhanbad.

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Assistant Commissioner of Income Tax, Dhanbad, having its office at Aaykar Bhawan, Luby Circular Road, P.O. and P.S. Bank More, District Dhanbad.

…. Respondents

5

CORAM: HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MRS. JUSTICE ANUBHA RAWAT CHOUDHARY

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For the Petitioner(s) : Mrs. Shilpi Sandil Gadodia, Advocate Ms. Shruti Shekhar, Advocate For the Respondents : Mr. Anurag Vijay, Advocate

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Order No. 03/Dated: 18^th January 2024

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In this batch of Writ Petitions (Tax), a common prayer seeking a direction upon the Commissioner of Income Tax (Appeals) to keep in abeyance hearing of the statutory appeals filed by the petitioner(s) until the proceedings under the Insolvency and Bankruptcy Code, 2016 are concluded before the National Company Law Tribunal, Kolkata Bench, Kolkata has been made.

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In the context of the proceedings in the statutory appeals preferred by the petitioner(s), the notice issued under Section 250 of the Income-tax Act, 1961 has, therefore, also been challenged by the petitioner(s).

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In the affidavit filed on behalf of the respondents, it is stated that the application dated 11^th December 2023 filed by the petitioner(s) seeking deferment of the hearing in the statutory appeal(s) has been acceded to and the proceedings have been adjourned sine die. A communication to this effect has also been made to the petitioner(s); a copy thereof has been produced vide Annexure A to the affidavit dated 15^th January 2024.

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In the aforesaid background, a mentioning slip dated 17^th January 2024 was tendered by Mr. Ranjit Kushwaha, the learned counsel on behalf of Mr. Sumeet Gadodia, the learned counsel for the petitioner(s).

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Mrs. Shilpi Sandil Gadodia, the learned counsel for the petitioner(s) submits that in view of the decision taken by the competent authority vide Annexure A to the affidavit dated 15^th January 2024, the prayers made in this batch of writ petitions have been rendered infructuous.

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Disposed of as such.

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(Shree Chandrashekhar, A.C.J.)

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(Anubha Rawat Choudhary, J.)

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Manoj/-

Atibir Industries Company Limited through Its Authorized Signatory Chiranjive Kumar Chourasia v. Union of India through the Commissioner of Income Tax (Appeals)

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Atibir Industries Company Limited through Its Authorized Signatory Chiranjive Kumar Chourasia v. Union of India through the Commissioner of Income Tax (Appeals)

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Atibir Industries Company Limited through Its Authorized Signatory Chiranjive Kumar Chourasia Vs Union of India through the Commissioner of Income Tax (Appeals)

Atibir Industries Company Limited through Its Authorized Signatory Chiranjive Kumar Chourasia Vs Union of India through the Commissioner of Income Tax (Appeals)