Tax Appeals for 2016-17 & 2017-18 to Be Decided in 4 Months; Court Insists on Prompt Resolution & No Extensions. The HC directed the CIT(A) to expedite the pending appeals for assessment years 2016-17 and 2017-18, mandating a decision within four months. The Court ...
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Tax Appeals for 2016-17 & 2017-18 to Be Decided in 4 Months; Court Insists on Prompt Resolution & No Extensions.
The HC directed the CIT(A) to expedite the pending appeals for assessment years 2016-17 and 2017-18, mandating a decision within four months. The Court emphasized prompt resolution, allowing the petitioner an opportunity for a hearing while keeping all contentions open. No further extensions for adjudication were permitted, and the revenue's counsel was instructed to communicate the order. The case was disposed of with instructions for parties to act on an authenticated copy of the order.
Issues: Petition under Article 226 for Writ of Mandamus to expedite appeal process for assessment years 2016-17 and 2017-18 before CIT(A).
Analysis: The petitioner filed a petition under Article 226 seeking a Writ of Mandamus to direct Respondent No.1 to expedite the appeals for assessment years 2016-17 and 2017-18. The primary grievance was the delay in passing final orders by the CIT(A) despite the petitioner being heard and submissions being filed. The petitioner had previously approached the Court in a similar matter, resulting in a direction to decide the appeal within six months. The petitioner argued that the delay was causing prejudice as substantial demands were raised against them under the assessment orders, which were being considered by the department in relation to refund claims, leading to serious prejudice.
The High Court, after perusing the record and considering the previous order, directed the CIT(A) to conclude the pending appeals expeditiously. Emphasizing the need for a prompt decision, the Court instructed the CIT(A) to decide both appeals within four months after granting an opportunity of hearing to the petitioner. The Court explicitly stated that all contentions of the petitioner in the ongoing proceedings were to be kept open and no further extensions would be granted for adjudicating the appeals. The learned counsel for the revenue was tasked with communicating the order to the CIT(A), and the case was disposed of accordingly, with the parties instructed to act on an authenticated copy of the order.
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