2003 (6) TMI 9 - HC - Income Tax

Contention of the petitioner is that he has filed an appeal against the block assessment order which is pending before the CIT (Appeals) - An application filed under section 220(6) has been rejected by the Assistant CIT after a period of more than one year on the ground that more than a year has passed and he had not deposited the amount and therefore the demand cannot be stayed - A perusal of the impugned order shows that discretion which has been exercised by CIT in rejecting the application does not give any reason nor has it been exercised judiciously therefore liable to be set aside. Petition allowed

Summary

The petitioner filed an appeal against a block assessment order pending before the Commissioner of Income-tax. An application under section 220(6) of the Income-tax Act was rejected by the Assistant Commissioner after a year, citing non-payment. The High Court set aside the rejection, directing the appellate authority to decide the appeal expeditiously within a month. The petitioner is not to be treated as a defaulter, and the order of attachment is to be kept in abeyance.