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September 2023

Appeal to Commissioner (Appeals) — Limitation — Appeal should be heard within reasonable time.

By K B Bhujle | Ritu Punjabi
Advocates
Reading Time 2 mins
35. Venkat Rao Paleti vs. CIT(A)
[2023] 455 ITR 48 (Telangana):
A.Y. 2017–18: Date of order: 13th March, 2023
Sections 246A and 250 of ITA 1961]

Appeal to Commissioner (Appeals) — Limitation — Appeal should be heard within reasonable time.

The assessee is an Individual. The assessment for A.Y. 2017–18 was completed in November 2019 by way of best judgment assessment order passed under section 144 of the Income-tax Act, 1961. The assessee filed appeal before the CIT(A) under section 246A of the Act in February 2020. The appeal was not taken up for hearing till March 2023. In the meanwhile, notice was issued for attaching the bank account of the assessee.

The assessee filed a writ petition seeking direction for expedited hearing of the appeal. The Telangana High Court allowed the writ and held as under:

“i)    Grievance of the petitioner is that the appeal filed by him against the assessment order has not yet been taken up for hearing though three years have passed by and in the meanwhile, garnishee notices have been issued by respondent No. 2 to the banker of the petitioner.

ii)    Sub-section (6A) of section 250 of the Income-tax Act, 1961 says that in every appeal, the Commissioner (Appeals), where it is possible, may hear and decide such appeal within a period of one year from the end of the financial year in which such appeal is filed before him under sub-se
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