Delay in deciding Stay Application due Non Transfer of File to New AO: Assessing Officer Apologises to Delhi HC [Read Order]

In a recent incident, an Assessing Officer apologized to the Delhi High Court for an inordinate delay in deciding the stay application due to a delay in handing over the files to the present Assessing Officer.

A bench of Justice Manmohan and Justice Manmeet Pritam Singh Arora was considering a petition by AGL Logistics Pvt Ltd seeking directions to the Respondents to decide the stay application dated 10th September, 2021 filed by the Petitioner in compliance with the Order dated 02nd September, 2021. Earlier, an order was passed by the Court to conclude the matter at the earliest.

The Assessing Officer was personally present in Delhi High Court and submitted that he could not comply with the order dated 2nd September, 2021 disposing of the earlier Writ Petition being WP(C) 8875/2021, as the said file was not handed over by his learned predecessor to him.

Disposing the petition, the bench observed that “this Court was inclined to order an inquiry by the Principal Commissioner of Income Tax as to why the said file was allegedly not handed over by the previous Assessing Officer to the present Assessing Officer. At this stage, the Assessing Officer expresses unconditional apology as well as regret for not complying with this Court’s order dated 2nd September, 2021. In view of the aforesaid apology, this Court refrains from taking any action against the Assessing Officer. However, he is directed to be more careful in the future.”

To Read the full text of the Order CLICK HERE

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