Non-Consideration of Statutory Appeal by Income Tax Appellant Authority: Chhattisgarh HC directs CIT(Appeals) to Decide on Pending Appeal within 90 Days [Read Order]

The Chhattisgarh High Court directed the CIT (Appeals) to decide the pending appeal within 90 days on non-consideration of statutory appeal by the Income Tax Appellant Authority.

Gurdeep Singh Gill, the petitioner stated that they have preferred statutory appeals before the Commissioner of Income Tax (Appeals) on 09.02.2023, but the same have not been considered and decided by the competent authority to date.

It was submitted that a direction may be issued to the Appellate Authority to consider and decide the pending appeals within the stipulated period of time as the appeals were preferred on 09.02.2023.

Considering the limited grievance of the petitioners, Justice Shri Rakesh Mohan Pandey directed the respondent No.2 i.e. Commissioner of Income Tax (Appeals) to consider and decide the pending appeals filed in Form No.35 within a further period of 90 days from the date of receipt of the certified copy of the order.

It was evident that the appeals were preferred by the petitioner on 09.02.2023 and the bank account of the petitioner has been frozen and on account of that very ground, he could not appear in the proceedings.

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