Prabal Kumar Sarkar Vs ACIT (Calcutta High Court)
The Calcutta High Court addressed a writ petition concerning the non-disposal of an income tax appeal pending since 2014. The petitioner had challenged an assessment order dated February 28, 2014, passed under Section 143(3) of the Income Tax Act, 1961, before the Commissioner of Income Tax (Appeals)–6, Kolkata, and sought a direction for expeditious disposal of the appeal.
The respondent contended that the delay in disposal was due to the petitioner’s non-cooperation, stating that despite repeated directions from the appellate authority, the petitioner failed to file the required reply. Considering these circumstances, the Court declined to keep the writ petition pending.
The Court directed the petitioner to file the necessary reply before the appellate authority within two weeks from the date of the order. It further directed the appellate authority to dispose of the appeal within three months thereafter. The Court clarified that if the petitioner fails to submit the reply within the stipulated period without justifiable cause, the appellate authority would be at liberty to decide the appeal in the absence of such reply. Additionally, the Court instructed that no unnecessary adjournments should be granted. The writ petition was accordingly disposed of.
