2022 (10) TMI 1235 - HC - Income Tax

Priority/out of turn hearing of the appeals pending with Commissioner of Income Tax (Appeals) - HELD THAT - The appeals have been filed as recently as on 15.05.2022 and in the impugned order R1 categorically conveys that the docket of the CIT (Appeals) has a large number of high demand cases and thus, the authority finds no justification for permitting the petitioner to jump the queue. This Court is disinclined to override the administrative decision taken by the authorities as the authorities would be best positioned to appreciate the management of their docket and the pendency of matters before them. Suffice it say that the petitioner is at liberty to approach the appellate authority after elapse of some time to request him to re-visit the request for early hearing. Such request, if and when made, shall be considered by the appellate authority at his discretion bearing in mind the guidelines that require priority to be accorded for matters challenging high piched assessments as the appeals of the petitioner have been designated as appeals involving high piched assessments on 27.09.2022.

Summary

Issues:
Challenge to rejection of request for early hearing of appeals.

Analysis:
The judgment deals with the challenge in the writ petitions against an order passed by R1 rejecting the petitioner's request for early hearing of appeals. The appeals were filed recently, and the impugned order stated that the docket of the Commissioner of Income Tax (Appeals) has a large number of high demand cases, hence refusing to allow the petitioner to jump the queue. The Court expressed reluctance to override the administrative decision taken by the authorities, acknowledging their expertise in managing their docket and pending matters. The petitioner was advised to approach the appellate authority after some time to request a re-visit of the early hearing request. The appellate authority would consider such a request at his discretion, with priority given to matters challenging high-pitched assessments, as the petitioner's appeals were designated as such. Consequently, the writ petitions were dismissed, and connected miscellaneous petitions were closed without any costs being imposed.