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2022 (4) TMI 1604 - HC - Income TaxPriority/out of turn hearing of the appeals - Writ of Mandamus to call for the records of the writ petitioner company and to direct the respondent to dispose the same within a stipulated time - Indulgence of this Court to issue a direction to the respondent appellate authority to decide the appeal at an early date in view of the large pendency of appeals pending before the appellate authority - HELD THAT:- Insofar as the prayer sought for herein is concerned, it is only for a mandamus to direct the appellate authority to decide the appeal filed by the petitioner on merits within a time frame. In this context, even though attempt has already been made by the assessee to file a petition for stay, the same is also still pending, where no decision seems to have been taken. When that being so, the petitioner assessee may not be remedy-less during the pendency of the appeal. Therefore this Court, taking into account the facts and circumstances and having regard to the submissions made by both sides, is inclined to dispose of this writ petition with the following order. That there shall be a direction to the respondents / appellate authority to decide and dispose of the appeal filed by the petitioner dated 22.10.2021 against the assessment order dated 23.09.2021 for the Assessment Year 2018-2019 on merits and in accordance with law, after giving a fair hearing to the petitioner within a period of four months from the date of receipt of a copy of this order.
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