The Kerala High Court in a recent case has held that an Income Tax appeal filed with a delay cannot be disposed of without considering a delay petition. Till a decision is taken on the stay petition, all coercive proceedings against the petitioner pursuant to assessment order shall be kept in abeyance.
Muhammed Nettiparambil Badusha, the petitioner has been assessed income tax for the assessment year 2019-2020. Challenging the aforesaid assessment order, an appeal has been preferred with a delay of 105 days before the second respondent. Petitions for condonation of delay and for stay of proceedings pursuant to the assessment order have also been filed. The limited relief now sought for by the petitioner is for a direction to dispose of the appeal in a time bound manner.
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The Standing Counsel for the Income Tax Department, submitted that since the appeal has been filed with a delay, the appeal cannot be disposed of, without considering the delay petition.
A single bench of Justice Bechu Kurian Thomas directed the second respondent to consider and pass appropriate orders on petition to condone the delay in filing appeal, as expeditiously as possible, at any rate, within a period of one month from the date of receipt of a copy of this judgment. If in case the delay is condoned, the stay petition shall also be considered within the said time limit. If in case the delay is condoned, the appeal itself shall be disposed of within a period of two months thereafter.
Till a decision is taken on the stay petition, all coercive proceedings against the petitioner pursuant to assessment order shall be kept in abeyance.
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