(Through Video Conferencing)

     Counsel for the applicant, Shri Joy Mathew submits that this Tribunal vide its order dated 19.11.2019 in OA No.414/2019 with MA Nos.430-431/2019  granted liberty to the applicants to file their representation and further directed to the respondents to take decision on the said representation and dispose of the same by passing speaking order within two months. It is submitted that pursuant to the said order passed by this Tribunal, the applicants had filed their detailed representation on 03.12.2019 in the office of the Principal  Chief Commissioner of Income Tax, Ahmedabad and requested to consider their representation and extend the benefits as per the judgment dated 09.12.2014 passed by the Hon'ble Supreme Court in Civil Appeal No.10862/2014 (Annexure A-2). However, the said representation of the applicants remain unanswered till date, therefore, the applicants were compelled to take services of their lawyer and he also had issued notice on their behalf  and therein also it was requested to the respondents to consider and take decision on pending representation. However, till date the respondents have not considered it and thereby not complied with the directions issued by this Tribunal in OA No.414/2019 dated 19.11.2019, which amounts to contempt of court. 

      Considering the aforesaid submissions and on perusal of the material on record, issue show cause notice to the Opponent No.3 of this Contempt Petition asking him as to why the contempt proceedings should not be initiated against him, returnable by 22.9.2020. 

       Opponent No.3 is directed to file reply by the next date of hearing. For the time being, personal appearance of the Opponent No.3 is dispensed with.

         Direct service is permitted.