Court orders speedy resolution of pending tax appeals for 2012-2014, grants early hearing, no coercive actions.

The Court directed the Commissioner of Income Tax (Appeals) to dispose of the pending appeals for the Assessment Years 2012-2013 and 2013-2014 within four weeks. The petitioner's request for early hearing was granted, ensuring no coercive actions by Revenue authorities until the appeals were resolved. The Court emphasized expeditious resolution, scheduling the matter for a hearing in the Monthly List of June.

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Issues involved:
1. Stay of demand pending appeal before Commissioner of Income Tax (Appeals)
2. Early hearing of pending appeals before Commissioner (Appeals)

Analysis:
1. Stay of demand pending appeal before Commissioner of Income Tax (Appeals):
The petitioner, represented by learned senior counsel, challenged the Assessing Officer's orders under Section 271(c) of the Income Tax Act, 1961 for the Assessment Years 2012-2013 and 2013-2014. Despite pending appeals before the Commissioner of Income Tax (Appeals), the Assessing Officer rejected the petitioner's application for stay of demand. The Court acknowledged the petitioner's plea for early hearing of the appeals and directed the Commissioner (Appeals) to dispose of the appeals within four weeks. Notably, no coercive actions had been taken by the Revenue authorities until that point, allowing the petitioner to file further applications if necessary.

2. Early hearing of pending appeals before Commissioner (Appeals):
The Court, upon the petitioner's request through counsel, emphasized the need for an early hearing of the appeals pending before the Commissioner of Income Tax (Appeals) for the Assessment Years 2012-2013 and 2013-2014. In response, the Court directed the Commissioner (Appeals) to expedite the disposal of these appeals within a period of four weeks from the date of the judgment. Additionally, the petitioner's counsel was tasked with communicating the Court's order to the Commissioner (Appeals) for necessary action. The matter was scheduled to appear in the Monthly List of June under the heading 'For Hearing', signifying the Court's commitment to expeditiously resolve the pending appeals.

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