2024 (2) TMI 1048 - HC - Income Tax

Time limit to decide appeal - scheme for disposal of appeals through faceless system - petitioner seeks a direction to the Respondent No. 2 to decide the pending application filed by the petitioner in a time bound manner - HELD THAT - Looking to the fact that the appeal is pending since 2018 and has been heard and reserved for judgment. In such a situation, the Respondent No.2 is directed to decide the appeal forthwith as expeditiously as possible preferably within a period of 4 weeks from the date of receipt of certified copy of the order and pass a reasoned and speaking order. The order be communicated to the petitioner forthwith.

Summary

Issues involved: Petition under Article 226 of the Constitution of India seeking direction to decide pending application in a time-bound manner.

Judgment Summary:

Issue 1: Assessment Order and Penalties
The Income Tax Officer assessed the petitioner's income for Assessment Year 2010-11 and imposed penalties under Section 271(1)(b) and 271-F of the Income Tax Act, 1961.

Issue 2: Appeal and Transfer to Faceless Appeal Centre
The petitioner filed an appeal against the Assessment order before the Commissioner of Income Tax (Appeals), Indore. Due to an amendment in the Income Tax Act, the appeal was transferred to the National Faceless Appeal Centre for disposal.

Issue 3: Delay in Passing Final Order
The petitioner raised concerns about the delay in passing the final order on the appeal, highlighting that the appeal has been pending since 2018. The petitioner requested a direction to decide the appeal expeditiously as per the prescribed time limit under Section 250(6A) of the Act.

The High Court, after considering the facts and circumstances, directed Respondent No. 2 to decide the appeal forthwith, preferably within 4 weeks from the date of receipt of the order. The Court clarified that it did not express any opinion on the merits of the case and disposed of the petition with the aforementioned direction.