Court Orders Re-hearing and Urgent Appeal Consideration

The Court directed the 2nd respondent to conduct a re-hearing on the stay application within two weeks and pass orders within a further two weeks. The Court instructed consideration of the petitioner's request for early appeal disposal due to the petitioner's advanced age.

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Issues:
Delay in disposal of appeal and stay application under Section 246A of the Income Tax Act, 1961.

Analysis:
The petitioner, an assessee, filed an appeal (Ext.P2) and a stay application (Ext.P3) against a demand notice and assessment order issued by the 1st respondent for the assessment year 2015-16. The petitioner, being an 80-year-old senior citizen, sought early disposal of the appeal. The petitioner filed a writ petition under Article 226 of the Constitution of India, seeking a mandamus to the 2nd respondent to hear and dispose of the appeal and stay petition within a fixed time limit.

The learned Standing Counsel for the Income Tax Department acknowledged that the appeal was ready for hearing but cited a backlog of appeals as the reason for the delay in disposal. The 2nd respondent was directed to pass orders on the stay application within a time limit set by the Court.

The Court, after hearing both parties, directed the 2nd respondent to conduct a re-hearing on the stay application within two weeks from the receipt of the judgment and to pass orders on the application within a further two weeks. The 2nd respondent was also instructed to consider the petitioner's request for early disposal of the appeal, taking into account the petitioner's advanced age.

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