Kalika Parameswari Vishwa Karma Samaj Sabha Bangara Vs ITO (Kerala High Court)
The Kerala High Court recently addressed a writ petition filed by Kalika Parameswari seeking a direction for the expeditious disposal of her pending income tax appeal. The limited relief sought by the petitioner was for the appellate authority to decide Ext.P3 appeal within a specific timeframe. After hearing the arguments from the petitioner’s counsel and the Standing Counsel for the respondents (Income Tax Department), the court found merit in the petitioner’s request and decided to dispose of the writ petition with a clear directive.
The Ext.P3 appeal in question challenges an order of assessment pertaining to the assessment year 2013-2014. Notably, the appeal was filed in the year 2016 and has remained pending for a significant period of approximately nine years without a final decision. In light of this considerable delay, the Kerala High Court deemed it essential to ensure the appeal is resolved in a timely manner. Consequently, the court issued a direct order to the competent appellate authority to expedite the disposal of Ext.P3 appeal. The court specifically mandated that the appeal be disposed of as quickly as possible, and in any event, within a period of three months from the date of receipt of a copy of the High Court’s judgment. With this directive for a time-bound disposal, the writ petition was concluded.
