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2020 (11) TMI 827

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.... Geen T. Mathew JUDGMENT The petitioner, who is an assesee on the file of the 1st respondent, has filed Ext.P2 appeal dated 18.01.2019 before the 2nd respondent Commissioner of Income Tax (Appeals) invoking the provisions under Section 246A of the Income Tax Act, 1961, feeling aggrieved by Ext.P1 demand notice and assessment order dated 21.12.2018 issued by the 1st respondent for the assessm....

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....Court. 2. Heard the learned counsel for the petitioner and also the learned Standing Counsel for the Income Tax Department. 3. The learned Standing Counsel for the Income Tax Department would submit that though Ext.P2 appeal filed by the petitioner is ripe for hearing, due to pendency of large number of appeals, the 2nd respondent requires further time for final disposal of that appeal. The ....