9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (4) TMI 118 - HC - Income TaxJurisdiction of CIT(A) - Direction for disposal of appeal expeditiously - Appeal not decided by the CIT(A) Held that - The Assessee contended that he is being assessed to income tax in the State of Assam by the ITO Silchar thus he rightly filed an appeal before the CIT(A) N.E Region against the assessment order which has territorial jurisdiction to entertain the appeal - The CIT(A) Aayakar Bhawan M.G.Road Shillong Meghalaya is directed to ensure expeditious disposal of the appeal filed by the assessee preferably within a period of three months as an outer limit from the date of production of the order - the appeal shall be decided strictly in accordance with law after affording an opportunity of being heard to the assessee Decided in favour of Assessee.
Issues: Delay in disposal of appeal before the Commissioner of Income Tax (Appeals) for the assessment year 2010-2011.
Analysis: The petitioner filed a writ petition under Article 226/227 of the Constitution of India, expressing grievance over the delay in deciding the appeal before the Commissioner of Income Tax (Appeals) for the assessment year 2010-2011. The petitioner, being assessed to income tax in the State of Assam, rightfully appealed before the Commissioner of Income Tax (Appeals) against the assessment order dated 12.03.2013. The High Court, having considered the nature of the issue and the petitioner's plea for expeditious disposal of the appeal, issued a direction to the Commissioner of Income Tax (Appeals) to ensure prompt adjudication of the appeal filed by the petitioner on 19.04.2013. The Court mandated that the appeal be decided strictly in accordance with the law, providing the petitioner with an opportunity to be heard. The directive specified a timeline of three months as the outer limit for the disposal of the appeal from the date of presenting the court's order before the Commissioner of Income Tax (Appeals). The writ petition was disposed of at the motion hearing stage, with no costs imposed on any party involved.
|
