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2018 (2) TMI 516

Head Note / Extract:
Expiry of the period for filing an appeal - Interest u/s 220(2) - Held that:- As against the order passed by the Commissioner of Income Tax (Appeals) dated 27.12.2017, the petitioner has an effective alternate remedy of an appeal before the Income Tax Appellate Tribunal. The time limit for preferring an appeal is 60 days from the date on which the order passed by the CIT(Appeals) was received by the petitioner Board. According to the learned counsel for the petitioner, the copy of the order was received on 08.01.2018. Therefore, well before the expiry of the period for filing an appeal, the respondent would not be justified in enforcing the demand dated 08.01.2018. If it is enforced, then the petitioner's right to file the appeal would be defeated and the appeal is likely to be rendered as infructuous.

In the light of the above, demand notice dated 08.01.2018, issued by the second respondent, shall be kept in abeyance for a period of 60 days from 08.01.2018 till the expiry of the period for filing an appeal before the Income Tax Appellate Tribunal


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