2020 (2) TMI 591 - HC - Income Tax

Court orders review of stay petition and resolves appeal delay due to vacant post

Jai Prakash Singh Versus Principal Commissioner of Income Tax, Jamshedpur

Jai Prakash Singh Versus Principal Commissioner of Income Tax, Jamshedpur - TMI Issues:1. Stay of demand by Principal Commissioner of Income Tax2. Review of stay petition by Principal Commissioner3. Delay in disposal of appeal due to vacant post of Appellate AuthorityAnalysis:1. The petitioner challenged a demand of &8377; 69,47,560/- for the assessment year 2015-16 and appealed before the Appellate Authority. The Principal Commissioner stayed the demand till the appeal's disposal or 31st December 2019, whichever was earlier, instructing cooperation in the appeal's prosecution. The petitioner's grievance was the non-review of the stay petition by the Principal Commissioner despite submission by the petitioner.2. The High Court directed the Principal Commissioner to review the petitioner's stay petition, as mandated in the earlier order, and to issue an appropriate order in accordance with the law. The court emphasized no coercive action should be taken against the petitioner until the review is completed. The writ application was disposed of with this directive.3. The petitioner highlighted the delay in appeal disposal due to the vacant post of the Appellate Authority since February 2019. The non-availability of the Appellate Authority led to the pending status of the appeal before the Commissioner of Income Tax (Appeals), Jamshedpur. The court's ruling focused on ensuring the review of the stay petition and addressing the delay in the appeal process caused by the absence of the Appellate Authority.