Page No.# 1/3 GAHC010273152025 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/7020/2025 ADARSH SAMAJ KALYAN SAMITEE AND ANR A SOCIETY HAVING ITS REGISTERED OFFICE AT BELAGURI NATUN BAZAR, P.O. SOLMARI, P.S. RUPAHI, SALMARA BARI NAGAON, KANDHULIMARI, B.O. ASSAM 782123, REPRESENTED BY ITS SECY. SRI AZIR HUSSAIN, I.E. PETITIONER NO. 2 2: NAZIR HUSSAIN S/O SRI AMSOR ALI R/O HOUSE NO. 26 KANAKLATA PATH HATIGAON CHARIALI P.O. AND P.S. HATIGAON DIST. KAMRUP (M) ASSAM VERSUS THE UNION OF INDIA AND 4 ORS REPRESENTED BY THE SECY. TO THE GOVT. OF INDIA, MINISTRY OF FINANCE, DEPTT. OF REVENUE, NORTH BLOCK, SECRETARIAT BUILDING, NEW DELHI 1 2:NATIONAL FACELESS ASSESSMENT CENTRE DELHI 2ND FLOOR R RAMP JAWAHARLAL NEHRU STADIUM NEW DELHI 3 3:THE ASSESSMENT UNIT INCOME TAX DEPTT. NATIONAL FACELESS ASSESSMENT CENTRE 2ND FLOOR E RAMP JAWAHARLAL NEHRU STADIUM NEW DELHI 110003 4:THE JOINT COMMISSIONER (APPEALS) OR THE COMMISSIONER OF INCOME TAX (APPEALS) Page No.# 2/3 NATIONAL FACELESS APPEAL CENTRE C BLOCK 4TH FLOOR CIVIC CENTRE MINTO ROAD NEW DELHI 110002 5:INCOME TAX OFFICER WARD NAGAON AYAKAR BHAWAN R.K. ROAD NAGAON ASSAM 78200 Advocate for the Petitioner : MR. A K GUPTA, MS. M DEY,MS B SARMA,MR. R S MISHRA Advocate for the Respondent : DY.S.G.I., SC, INCOME TAX BEFORE HONOURABLE MR. JUSTICE SOUMITRA SAIKIA ORDER 12.12 .2025 Heard Mr. R.S. Mishra, learned counsel for the petitioners. Also heard Mr. S.C. Keyal, learned Senior Standing Counsel, Income Tax Department. 2. The petitioners before this Court is a Society against whom assessment orders pertaining to the assessment year 2021-2022 & 2022-2023 and consequential demands for recovery has been passed by the Income Tax Department. The petitioners preferred appeals before the respondent No.4 which came to be dismissed and subsequently a second appeal has been filed before the Income Tax Appellate Tribunal. During the pendency of the second appeal before the Income Tax Appellate Tribunal, the respondent department has initiated a recovery proceeding by freezing the bank accounts of the writ petitioners. Therefore, the present writ petition has been filed praying for appropriate orders. Page No.# 3/3 3. When the matter was last listed on 10.12.2025, the respondent counsel was granted sometime to complete their instructions as to the functioning of the Income Tax Appellate Tribunal, which according to the petitioners was not functioning regularly. Today when the matter is called up, Mr. S.C. Keyal, learned Senior Standing Counsel submits that although it is functioning but stay applications are taken up on specific days of the week. However, if there is a direction issued by the Court then the Income Tax Appellate Tribunal will take up the matter. 4. Considering the submissions made that the Income Tax Appellate Tribunal is available and functioning, this Court requests the Income Tax Appellate Tribunal to expeditiously take up the second appeal filed by the petitioners before it for the assessment years 2021-2022 the Appeal No. ITA 331/GTY/2025 and for the assessment years 2022-2023 the Appeal No.ITA 332/GTY/2025 along with any applications for interim prayers. Accordingly, this writ petition stands disposed of, requesting the Income Tax Appellate Tribunal to take up the interim applications and pass effective orders, if deemed fit and appropriate, as expeditiously as possible preferably on or before 22.12.2025. 5. Till 22.12.2025, the recovery sought to be made against the writ petitioners in respect of the assessment years 2021-2022 and 2022-2023 shall not be given effect to. JUDGE Comparing Assistant