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2025 (2) TMI 1086 - HC - Income TaxRecovery of more than 20% of the tax demand from the Petitioner - HELD THAT - Respondents cannot take the advantage of their own delay in disposing the stay application. The effect of adjustment of refund for assessment year 2022-2023 while processing the return on 6 October 2022 would be that the Petitioner has made a payment of Rs.13, 63, 340/- against the demand for assessment year 2015-2016 and the said amount of Rs. 13, 63, 340/- is in excess of 20% of the demand which the Respondents have directed the Petitioner to pay vide order dated 17 April 2024. When this was pointed out even before the stay order was passed by the Petitioner vide letter dated 14 November 2023 the Respondents ought to have refunded the said amount of Rs. 6, 05, 030/- either on the Petitioner making application dated 14 November 2023 or at least while passing the stay order on 17 April 2024. Non consideration of this adjustment while arriving at the 20% outstanding demand for assessment year 2015-2016 is unjustified moreso in the present case when the assessee himself voluntarily made a payment of 20% much before filing of the stay application for assessment year 2015-2016. Provision of Section 250 (6A) of the Act which states that every appeal filed before the first appellate authority where it is possible may be heard and decided within a period of one year from the end of the financial year in which such appeal is filed. This provision was introduced with effect from 1 June 1999 and although it is a directory provision in the absence of any justifiable reason for not disposing the appeal filed before the CIT (A) for a period of more than six years same would run contrary to the objective for which Section 250 (6A) has been introduced. ORDE - Respondent to refund sum of Rs. 6, 05, 030/- being excess adjustment made against the demand for assessment year 2015-2016 within a period of four weeks from the date of uploading of the present order. Petitioner to make an application to the first appellate authority for taking up his appeal for hearing and if such an application is made the Commissioner (Appeal) would hear and decide the appeal keeping in mind the provisions of Section 250 (6A) of the Act. The concerned Commissioner (Appeal) to dispose the Petitioner s appeal as expeditiously as possible preferably by 31 May 2025.
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