CIT(A) directed by Calcutta HC to expeditiously dispose off Appeal pending for 3 years

 

M/S Rupahali Sarees Pvt Ltd. (WPO/88/2023)

 

 

Facts:

1. The CIT (Appeals) concerned had not disposed off the appeal of the petitioner filed on 27th January, 2020 against the order passed by the assessing officer concerned under Section 143(3) read with Section 263 of the Income Tax Act, 1961 and appeal against the subsequent penalty order relating to assessment year 2014-15 which was filed before the Appellate Authority concerned on 21st January, 2022.

2. Petitioner has submitted that in spite of repeated remainders though almost more than three years have been passed after filing the appeal against the assessment order and one year against the penalty order, till date even no notice of hearing has been received by the petitioner.

Hon Calcutta HC held as below:

1. Considering the facts and circumstances of the case as appears from record and submission of the parties, this writ petition is disposed of by directing the respondent Appellate Authority concerned to dispose the aforesaid appeal in question within a period of four months from the date of communication of this order by observing due procedure of law and upon giving opportunity of hearing to the petitioner or its authorised representative.

2. The petitioner will also be entitled to approach the CIT (Appeals) concerned for expeditious disposal of its pending application for stay of demand in question.