Court allows appeals, sets aside dismissal of writ petitions, directs expedited appeal hearing, stay recovery, ensure personal hearing.

The court allowed the appeals, condoning the delay in filing the appeal and setting aside the dismissal of writ petitions challenging the assessing officer's order. It directed the Commissioner of Income Tax (Appeals) to expedite the appeal hearing within 45 days, stay recovery proceedings for high-pitched assessments, and afford a personal hearing to the assessee's representative. The appellate authority was instructed to decide the appeals on merit and provide certified copies of the order promptly.

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Issues:
Delay in filing the appeal, Dismissal of writ petitions challenging assessing officer's order, High-pitched assessments, Stay of recovery proceedings, Pending appeal before Commissioner of Income Tax (Appeals), Directions for disposal of appeals.

Analysis:
1. Delay in filing the appeal: The judgment addresses the issue of condonation of delay in filing the instant appeal. The court heard arguments from both parties and was satisfied with the reasons provided in the affidavit supporting the application. Consequently, the delay of 469 days was condoned, and the application for condonation of delay was allowed.

2. Dismissal of writ petitions challenging assessing officer's order: The appellant had filed writ petitions against an order by the assessing officer directing the appellant to deposit 20% of the tax as determined. The appellant raised various grounds challenging the order, including lack of reasons and hardship not being pleaded. The Single Bench dismissed the writ petitions citing the absence of hardship plea. However, the court noted that high-pitched assessments are appealable, and in similar cases, recovery notices are stayed until appeal disposal. The court directed the Commissioner of Income Tax (Appeals) to expedite the appeal hearing within 45 days.

3. High-pitched assessments and stay of recovery proceedings: The court observed that the appellant's return was a loss return, but the assessing officer made a high-pitched assessment. Citing precedents from the High Court of Delhi, the court emphasized that recovery notices should be stayed for unreasonably high assessments until appeal resolution. Notably, the court directed the assessing officer to keep recovery proceedings in abeyance until the appeal is disposed of by the Commissioner of Income Tax (Appeals).

4. Pending appeal before Commissioner of Income Tax (Appeals): The judgment highlighted that the appeal was filed before the Commissioner of Income Tax (Appeals) in January 2018 and had been pending for over two years. The court directed the appellate authority to expedite the appeal process and afford a personal hearing to the authorized representative of the assessee within 45 days from the date of the judgment.

5. Directions for disposal of appeals: The court allowed the appeals, set aside the writ petition order, and directed the Commissioner of Income Tax (Appeals) to decide the appeals on merit and in accordance with the law. The appellant was granted the opportunity to present all factual and legal issues before the appellate authority. No costs were awarded, and the parties were to receive certified copies of the order promptly upon compliance with legal formalities.

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