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2013 Supreme(Mad) 3815
High Court of Judicature at Madras
K.K. SASIDHARAN, J.
M/s. S.V.E. Engineers Pvt. Ltd.,
Vs.
Shre Souuundryam Enclave, Kodambakkam, Rep.by tis Managing Director A.C.R. Ramanujan & Others
W.P. No. 29743 of 2013
Decided On : 11-11-2013
For the Petitioner:Philip George, Advocate. For the Respondents:T. Pramod Kumar Chopda, Advocate.
Timely disposal of statutory appeals is crucial in tax matters to ensure effective resolution and compliance with the law.
Headnote:
Appeal - Income Tax - The court directed the appellate authority to consider and dispose of the statutory appeal expeditiously, setting a deadline for the same.
Fact of the Case:
The appellant sought direction for expeditious consideration and disposal of a statutory appeal before the Commissioner of Income Tax (Appeals) after it was not taken up for hearing.
Finding of the Court:
The court directed the second respondent to consider and dispose of the appeal on merits and as per law, expeditiously and no later than 30.04.2014.
Issues: Delay in disposal of statutory appeal before the Commissioner of Income Tax (Appeals)
Ratio Decidendi: The court emphasized the need for expeditious disposal of the appeal and set a deadline for the same, highlighting the importance of timely resolution of tax matters.
Final Decision: The second respondent was directed to consider and dispose of the appeal on or before 30.04.2014.
1. This Writ Petition, at the instance of the appellant before the Commissioner of Income Tax (Appeals), seeks a direction to the appellate authority to consider and dispose of the statutory appeal as expeditiously as possible. The appeal was not taken up for hearing. The petitioner is therefore before this Court.
2. The learned Standing Counsel appearing for Income Tax Department by producing communication dated 8.11.2013 and the related instructions issued by the Department, submitted that the appeals were categorised as B1, B2, B3 and B4 and depending upon the urgency it would be taken up for disposal. Learned Standing Counsel seeks a minimum period of six months for the purpose of disposal of the present statutory appeal.
3. The second respondent is directed to consider and dispose of the appeal filed by the petitioner on merits and as per law, as expeditiously as possible and in any case, on or before 30.04.2014. It is needless to point out that the petitioner should extend his cooperation for an early disposal of the matter.
