Kalliyath Steel Traders Vs ACIT (Kerala High Court)
The Kerala High Court considered a writ petition by a partnership firm challenging the prolonged pendency of its statutory income tax appeal, filed in 2019 against an assessment order. The petitioner sought limited relief directing the First Appellate Authority to dispose of the appeal within a specified period. Taking note of the long pendency, the High Court directed the third respondent to take up the appeal and pass appropriate orders in accordance with law within three months from receipt of the judgment. The Court further directed that no coercive proceedings against the petitioner be pursued until the appeal is disposed of.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
The petitioner is a partnership firm and is an assessee under the provisions of the Income Tax Act. The petitioner is aggrieved by the delay in disposing of the statutory appeal submitted by the petitioner as evidenced by Ext.P3 as against Ext.P2 order of assessment. It is pointed out that, the said appeal is pending since 2019. The limited relief sought by the petitioner is to direct the First Appellate Authority, the 3rd respondent herein, to pass orders on the same, within a time frame.
After hearing the learned Counsel for the petitioner and the learned Standing Counsel for the respondents, I am inclined to dispose of this writ petition taking note of the long pendency of Ext.P3 appeal. Accordingly, it is ordered that, the 3rd respondent shall take up Ext.P3 appeal and appropriate orders thereon shall be passed in accordance with law, within a period of three months from the date of receipt of a copy of this judgment. Till such time, no coercive proceedings against the petitioner shall be pursued.
