A Single Bench of the Chhatisgarh High Court directed the department to decide the appeal within 90 days since the Commissioner of Income Tax Appeal delayed considering the statutory appeal.
Gurdeep Singh Gill, the petitioner submitted that they have preferred statutory appeals before the Commissioner of Income Tax (Appeal) on 09.02.2023, but the same have not been considered and decided by the competent authority to date.
The petitioner submitted that a direction may be issued to the Appellate Authority to consider and decide the pending appeals within the stipulated period as the appeals were preferred on 09.02.2023.
Considering the limited grievance of the petitioners, Justice Rakesh Mohan Pandey directed the respondent No.2 i.e. Commissioner of Income Tax (Appeals) [CIT(A)] to consider and decide the pending appeals filed in Form No.35 within a further period of 90 days.
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