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2020 (11) TMI 827 - HC - Income TaxStay petition - grievance of the petitioner is that though Ext.P3 application for stay was heard on 31.10.2019 based on Ext.P4 notice dated 18.10.2019 the 2nd respondent is yet to pass orders on that application.HELD THAT - This Court deem it appropriate to dispose of this writ petition by directing the 2nd respondent to conduct a re-hearing on Ext.P3 application for stay with notice to the petitioner within a period of two weeks from the date of receipt of a certified copy of this judgment and pass orders on that application within a further period of two weeks. The 2nd respondent shall also consider the request of the petitioner for early disposal of Ext.P2 appeal considering the fact that he is a senior citizen aged 80 years.
Issues:
Delay in disposal of appeal and stay application under Section 246A of the Income Tax Act, 1961. Analysis: The petitioner, an assessee, filed an appeal (Ext.P2) and a stay application (Ext.P3) against a demand notice and assessment order issued by the 1st respondent for the assessment year 2015-16. The petitioner, being an 80-year-old senior citizen, sought early disposal of the appeal. The petitioner filed a writ petition under Article 226 of the Constitution of India, seeking a mandamus to the 2nd respondent to hear and dispose of the appeal and stay petition within a fixed time limit. The learned Standing Counsel for the Income Tax Department acknowledged that the appeal was ready for hearing but cited a backlog of appeals as the reason for the delay in disposal. The 2nd respondent was directed to pass orders on the stay application within a time limit set by the Court. The Court, after hearing both parties, directed the 2nd respondent to conduct a re-hearing on the stay application within two weeks from the receipt of the judgment and to pass orders on the application within a further two weeks. The 2nd respondent was also instructed to consider the petitioner's request for early disposal of the appeal, taking into account the petitioner's advanced age.
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