Principal Commissioner directed to dispose appeals for AY 2020-21 and 2018-19 within 3 months under Section 250(6A) IT Act The HC directed the Principal Commissioner of Income Tax, Guwahati, to dispose of the appeals for AY 2020-21 and 2018-19 filed on 18.10.2022 and ...
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Principal Commissioner directed to dispose appeals for AY 2020-21 and 2018-19 within 3 months under Section 250(6A) IT Act
The HC directed the Principal Commissioner of Income Tax, Guwahati, to dispose of the appeals for AY 2020-21 and 2018-19 filed on 18.10.2022 and 10.04.2023 within three months, in compliance with Section 250(6A) of the Income Tax Act and relevant guidelines. The court noted no recovery had been made to date and ordered that no coercive action be taken against the petitioner regarding the demands under appeal until disposal. The Standing Counsel was instructed to inform the Principal Commissioner accordingly.
Issues: Delay in disposal of appeals for assessment years 2020-21 and 2018-19.
The petitioner approached the court due to delays in the disposal of appeals for the assessment years 2020-21 and 2018-19, with a total demand of Rs. 5,76,70,814. The petitioner argued that as per Section 250(6A) of the Income Tax Act, the appeals should have been decided within one year from the end of the financial year in which they were filed. The petitioner contended that the appeal filed on 18.10.2022 should have been disposed of by 31.03.2024. Another appeal filed on 10.04.2023 was highlighted, citing guidelines issued by the Government of India for expeditious hearing of cases with demands over 1 Cr. The petitioner claimed no recommendation had been issued in this regard.
The court directed the Standing Counsel of the Income Tax Department to ascertain the status of the appeals. The Income Tax Officer requested the Principal Commissioner of Income Tax to prioritize the disposal of the petitioner's appeals. The petitioner confirmed that written arguments had been submitted for both appeals. The court emphasized the importance of adhering to Section 250(6A) of the Income Tax Act and the guidelines issued by the government for timely disposal of appeals.
Consequently, the court directed the Principal Commissioner of Income Tax to ensure that the appeals for the assessment years 2020-21 and 2018-19 are disposed of within three months. The Standing Counsel for Income Tax was instructed to inform the Principal Commissioner accordingly. The court also ordered that no coercive measures be taken against the petitioner regarding the demands subject to the appeals until their disposal. With these directions and observations, the writ petition was disposed of.
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