2023 (3) TMI 219 - HC - Income Tax

Early disposal of its statutory Appeal which is pending on the file of the 1st respondent - The said statutory appeal was filed u/s 246-A of the Income Tax Act by the petitioner on 23.03.2021 - petitioner has been receiving hearing notices from the respondents u/s 250 of the Income Tax Act - HELD THAT - This Court is of the considered view that six months time would suffice for the 1st respondent to pass final orders on the petitioner's statutory appeal dated 23.03.2021. However, it is made clear that the petitioner will have to co-operate with the respondents for disposal of the statutory appeal by the 1st respondent, within a period of six months from the date of receipt of a copy of this order. No prejudice would be caused to the respondents, if a direction is issued to the 1st respondent to pass final orders on merits and in accordance with law on the petitioner's statutory appeal dated 23.03.2021, within a time frame to be fixed by this Court. This Court directs the 1st respondent to pass final orders on merits and in accordance with law on the petitioner's statutory appeal, dated 23.03.2021, within a period of six months from the date of receipt.

Summary

Issues: Petitioner seeks early disposal of statutory appeal pending with the 1st respondent.

The judgment pertains to a writ petition filed seeking early disposal of a statutory appeal under Section 246-A of the Income Tax Act. The petitioner had been receiving hearing notices from the respondents under Section 250 of the Income Tax Act and claimed to have complied with all requirements mentioned in the notices. The respondents argued that the petitioner had submitted inadequate and voluminous documents, requesting more time for scrutiny. The court acknowledged the need for time but directed that six months would suffice for the 1st respondent to pass final orders on the petitioner's statutory appeal. The court emphasized the petitioner's cooperation in the process within the stipulated time frame. It was ruled that no prejudice would be caused to the respondents by issuing a direction for timely disposal of the appeal. Consequently, the 1st respondent was directed to pass final orders on the statutory appeal within six months from the date of receipt of the court's order, with a clear instruction for the petitioner to cooperate in the process. The writ petition was disposed of without any costs.