Limitation exclusion for statutory appeal while writ proceedings were pending, preserving the appellate remedy against the assessment order.

The appellant was permitted to pursue the statutory appeal against the assessment order, and the period from 15.03.2024 to 15.05.2024 was excluded for limitation purposes because writ proceedings were pending during that time. The appeal had already been filed within the condonable period, and the limited relief sought justified preserving the appellate remedy. The appellate authority was directed to consider the appeal independently and without being influenced by observations in the judgment under challenge.

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Issues: Whether the appellant should be permitted to pursue the statutory appeal against the assessment order by excluding the period during which the writ proceedings were pending.

Analysis: The appeal was filed within the condonable period for preferring a statutory appeal. In view of the limited relief sought and the pendency of the writ proceedings, the period from 15.03.2024 to 15.05.2024 was directed to be excluded for computing the limitation for filing the appeal. The appellate authority was also directed to decide the appeal independently and without being influenced by the observations in the judgment under appeal.

Conclusion: The appellant was permitted to avail the statutory appellate remedy with exclusion of the specified period for limitation purposes.

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