By Pankaj R. Toprani, Advocate
INTRODUCTION
The Indian public, especially professionals, are perturbed, agitated and upset as there has been an inordinate delay on the part of First Appellate Authorities in passing appellate orders in respect of appeals filed by the assessees against assessment orders passed by the Assessing Officers. This is for the reason that the assessees who may have received high-pitched assessment orders raising huge tax and interest demands must have approached the First Appellate Authorities by preferring appeals before them. However, it is very disturbing that the First Appellate Authorities, for reasons best known to them, have refrained from taking any further action in deciding the appeals, except sending notices after notices in standard formats to the assessees to file submissions in support of their grounds of appeal. It may be noted that after the introduction of the Faceless Appeal Scheme by the Government, the Faceless Appeal Centre conducts the functions of the First Appellate Authorities.
In this write-up, an attempt is made to highlight the legal position as to whether the time limit for passing appellate orders by the First Appellate Authorities is mandatory or directory, the consequences of inaction on the part of the First Appellate Authorities in hearing and disposing of appeals, whether the First Appellate Authorities can be made accountable
