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2022 (4) TMI 459 - HC - Income TaxStay of demand when the appeal is pending consideration - petitioner is served with Ext.P10 notice demanding payment of amounts imposed under Ext.P1 order of assessment - due to the outbreak of Covid-19 pandemic and the financial difficulties, petitioner was called upon to submit its written submissions utilizing the e-proceedings facility on or before 18/9/2020 - petitioner pointed out that despite uploading the written submissions of the petitioner as directed by the respondents, no orders on the appeal have been issued for the last more than 18 months - HELD THAT:- Severe restrictions due to Covid-19 pandemic were introduced, including lockdown. Situation changed thereafter. This fact was noticed by the Income Tax Department itself, as seen from Ext.P6 notice, wherein they directed the petitioner to submit the written submissions electronically in the e-proceedings facility on or before 18/09/2020. Though there was few days delay, petitioner had uploaded the written submissions by 3/10/2020. In such an instance, Appellate Authority was bound to pass final orders in the appeal. However, it is submitted that till date, final order in the appeal has not been issued. Taking into consideration the aforesaid circumstances, I am of the view that, this is a fit case where the circumstances warrant a direction to dispose of the appeal itself in a time bound manner. As already more than 18 months have elapsed since the petitioner was directed by the respondents to upload the hearing note which it had in fact done, and even after that, the respondents failed issue the final order in the appeal, interests of justice demands that recovery proceedings ought not to be pursued in the meantime. The respondent or the Competent Appellate Authority must be directed to consider and dispose of the appeal in a time bound manner.
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