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TMI Blog2014 (4) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... e period if the circumstances so warrant - The CIT(A) before whom the assessee’s appeal is pending should decide the matter at his earliest convenience – Decided in favour of Assessee. - W.P.(C) 2141/2014, CM APPL.4461/2014 - - - Dated:- 31-3-2014 - S. Ravindra Bhat And R. V. Easwar,JJ. For the Petitioner : Mrs. Avnish Ahlawat with Mr. Mohd. Amir, Advocates. For the Respondent : Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds is arbitrary especially when the petitioner s appeal was contemplated. Supporting the submissions, the petitioner s counsel Mrs. Avnish Ahlawat states that the AO s order in this case was made on 17.02.2014 and was communicated with a notice/demand under Section 156 on 24.02.2014. The appeal in this case was preferred on 25.03.2014. However, even before that or the time granted by the notice, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the provisions which enables the Revenue to reduce the period if the circumstances so warrant. This Court is of the opinion that the Commissioner of Appeals before whom the petitioner s appeal is pending should decide the matter at his earliest convenience and in any event within three weeks from today. All rights and contentions of the parties are kept open. The writ petition is disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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