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TMI Blog2024 (9) TMI 1197X X X X Extracts X X X X X X X X Extracts X X X X ..... art of the First Appellate Authority to decide the Appeals at the earliest more so, taking into account the mandate of Section 250 (6A) of the Income Tax Act, 1961 and the guidelines dated 07.03.2024. In that view of the matter, this Court directs the Principal Commissioner of Income Tax, Guwahati to ensure that the Appeals filed by the petitioner for the assessment years 2020-21 and 2018-19 on 18.10.2022 and 10.04.2023 respectively are disposed of within a period of 3(three) months from today. Standing Counsel Income Tax shall duly intimate the Principal Commissioner of Income Tax Department, Guwahati for doing the needful in terms with the above directions. This Court also duly takes note of that till date no recovery have been made and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said appeal within one year from the end of the financial year in which such appeal is filed. It is the case of the petitioner that as regards the said appeal, the financial year ending would be 31.03.2023 and as such the appeal filed on 18.10.2022 ought to have been disposed of on or before 31.03.2024. 4. As regards the other appeal filed on 10.04.2023, the learned counsel drew the attention of this Court to the guidelines dated 07.03.2024 issued by the Government of India Ministry of Finance (Department of Revenue Central Board of Direct Taxes), wherein it has been mentioned that cases having a demand of more than 1 Cr. on the basis of a recommendation issued by the Pr. CIT/Pr.CIT(Central)/ CIT(IT), can be expeditiously heard. In that re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecide the Appeals at the earliest more so, taking into account the mandate of Section 250 (6A) of the Income Tax Act, 1961 and the guidelines dated 07.03.2024. 9. In that view of the matter, this Court directs the Principal Commissioner of Income Tax, Guwahati to ensure that the Appeals filed by the petitioner for the assessment years 2020-21 and 2018-19 on 18.10.2022 and 10.04.2023 respectively are disposed of within a period of 3(three) months from today. 10. Mr. S.C. Keyal, the learned Standing Counsel Income Tax shall duly intimate the Principal Commissioner of Income Tax Department, Guwahati for doing the needful in terms with the above directions. 11. This Court also duly takes note of that till date no recovery have been made and as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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