The Court emphasizes the need for timely decisions by appellate authorities in tax matters.

J U D G M E N T

The petitioner, being aggrieved by an assessment order passed under the provisions of the Income Tax Act, 1961 (Ext.P11), has filed an appeal before the First Appellate Authority – the 1^st respondent herein, as evidenced by Ext.P12, along with an application seeking stay of recovery of the arrears of tax (Ext.P13). It is seeking to challenge the assessment order issued as above and also seeking a direction to the Appellate Authority to take a decision on the appeal that the petitioner is before this Court.

2. Heard Sri.B.Krishna Mani, the learned counsel for the petitioner, as well as Sri.Christopher Abraham, the learned Standing Counsel for the Income Tax department.

3. Insofar as an appeal has already been preferred before the 1^st respondent along with an application for stay, as evidenced by Exts.P12 and P13, I am of the opinion that it is for the Appellate Authority to take a final decision with respect to the afore matter.

In such circumstances, this writ petition would stand disposed of, directing the 1^st respondent herein to take a decision on Ext.P12 appeal, as expeditiously as possible, at any rate, within a period of six months from the date of receipt of a certified copy of this judgment. Since the writ petition has been pending before this Court from 11.05.2023 onwards, I am of the opinion that the realisation of arrears of tax pursuant to the impugned assessment order can also be directed to be kept in abeyance till final disposal of the appeal as above.

In such circumstances, there shall be a stay of recovery of arrears pursuant to the impugned assessment order at Ext.P11 till final disposal of the appeal as above.

Sd/-