Inordinate delay in deciding a concluded tax appeal cannot be justified; fresh hearing and prompt disposal were directed.

An appellate authority cannot keep an assessee's appeal pending for years after hearing when the record is complete and no satisfactory reason is given for the delay. Inordinate delay in deciding a concluded appeal is inconsistent with the authority's duty to determine the matter expeditiously and cannot deprive the assessee of timely relief. The court therefore directed a fresh hearing and disposal of the appeal within four weeks, with communication of the decision to the assessee, and awarded costs.

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Issues: Whether the appellate authority could keep the assessee's appeal pending for several years after hearing and whether a direction was warranted for fresh hearing and disposal within a fixed time.

Analysis: The appeal had been heard long back, all requisite documents had been supplied, and no satisfactory explanation was offered for withholding a decision for more than three years. Such inordinate delay in disposing of a concluded appeal was treated as inconsistent with the authority's obligation to decide the matter and could not deprive the assessee of the benefit of an expeditious determination.

Conclusion: The petition was allowed and the appellate authority was directed to re-hear the appeal and dispose of it within four weeks, with communication of the decision to the assessee and costs awarded.

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