2024 (2) TMI 1048

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....And Hon'ble Shri Justice Devnarayan Mishra For the Petitioner : Shri Mudit Maheshwari, Advocate For the Respondents : Ms. Veena Mandlik, Advocate ORDER Heard on the question of admission. In this petition under Article 226 of the Constitution of India, the petitioner seeks a direction to the Respondent No. 2 to decide the pending application filed by the petitioner in a time bound manner.....

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....ed 09.08.2019 was issued and the petitioner appeared accordingly. However, in the meanwhile the Income Tax Act was amended vide Finance Act, 2020 whereby Sub-clause (6B) was inserted in Section 250 of the Act, thereby authorising the Central Government to frame a scheme for disposal of appeals through faceless system. Since no order was passed by Commissioner of Income Tax (Appeals)-1 Indore in th....

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....r Section 250 (6A) of the Act, the appeals are required to be decided within a period of one year whereas in the present case the appeal is pending since 2018. 6. Taking into consideration the totality of the facts and circumstances of the case and also looking to the fact that the appeal is pending since 2018 and has been heard and reserved for judgment. In such a situation, the Respondent No.2 ....