2022 (4) TMI 459

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....mas For the Petitioner : Advs. M.P.Shameem Ahamed, Akhil Philip Manithottiyil For the Respondents : Sri. Jose Joseph JUDGMENT Aggrieved by Ext.P1 order for the assessment year 2017-18, petitioner preferred an appeal as Ext.P3 before the 2nd respondent on 20-01-2020. In the meantime, due to the outbreak of Covid-19 pandemic and the financial difficulties, petitioner was called upon to s....

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....Jose Joseph, the learned Standing Counsel for respondents, on the other hand contended that petitioner had already approached this Court in W.P.(C)No.6141 of 2020, wherein the direction of the income tax officer to deposit 20% of the amount demanded was found to be reasonable. In spite of the aforesaid judgment, petitioner had failed to deposit the said amount and it is in such circumstances that ....

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.... 5. Taking into consideration the aforesaid circumstances, I am of the view that, this is a fit case where the circumstances warrant a direction to dispose of the appeal itself in a time bound manner. As already more than 18 months have elapsed since the petitioner was directed by the respondents to upload the hearing note which it had in fact done, and even after that, the respondents failed i....