TMI Blog2020 (9) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... riod. Just as an assessee, who suffers an order of assessment cannot be compelled to fast track an appellate remedy through coercive steps initiated against him before the expiry of the statutory period available to him for approaching the appellate authority, the respondent herein cannot be compelled to implement Ext.P7 order when the statutorily granted time for filing an appeal against the said order is not over, and it is their stated case that they are preferring such an appeal against Ext.P7 order before a division bench of this Court. The right of the petitioner to insist on the respondent's complying with Ext.P7 order will arise only in the event of the respondents not filing an appeal within the statutory period provided for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehalf of the respondent that, being aggrieved by Ext.P7 order of the Tribunal, the respondent intends to file a statutory appeal against the said order before a Division Bench of this Court. It was pointed out that as per the statutory provisions, the respondent has a period of six months to prefer an appeal before this Court against Ext.P7 order of the Appellate Tribunal, and it is only if they are unsuccessful in the appeal so filed that they would be legally obliged to implement the directions in Ext.P7 order of the Tribunal. 2. On considering the submissions of the learned counsel for the respondent, and finding that the statutory period available to the respondent to prefer an appeal against Ext.P7 order had not expired, this court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t within a period of six months from the date of receipt of the order of the Appellate Tribunal. It is trite that the appellate remedy being a statutorily conferred one, no litigant can be deprived of the statutorily permitted period for availing the appellate remedy, through coercive steps that effectively curtail the said period. Just as an assessee, who suffers an order of assessment cannot be compelled to fast track an appellate remedy through coercive steps initiated against him before the expiry of the statutory period available to him for approaching the appellate authority, the respondent herein cannot be compelled to implement Ext.P7 order when the statutorily granted time for filing an appeal against the said order is not over, an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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