Issuance of Demand Notice without considering Application to Condone Delay of 24 days in filing Appeal against Assessment Order under Income Tax Act: Kerala HC directs to consider delay application

The Kerala High Court directed to consider delay application in the matter of issuance of demand notice without considering application to condone delay of 24 days in filing appeal against assessment order under Income Tax Act, 1961.

The petitioner in the present matter is Sashi Raghavan Nair. The present writ petition has been filed under Article 226 of the Constitution of India seeking the following reliefs: (i) To direct the 2^nd respondent, Commissioner of Income Tax (Appeals) to dispose of the appeal, the delay petition and stay petition by the issue of a writ of mandamus or such other writ or order or direction. (ii) To grant the petitioner such other incidental reliefs including the costs of these proceedings.

There is a delay of 24 days in filing appeal before the 2nd respondent. However, without taking a decision on delay petition and stay petition, the 1st respondent has issued notice to the petitioner demanding to pay amount of Rs. 49,02,636/-.

A Single Judge Bench of Justice Dinesh Kumar Singh observed that “Considering the aforesaid facts, as the petitioner is facing the demand notice, the 2nd respondent is directed to decide the delay petition and if the delay is condoned, dispose of stay petition within a period of two months. With the aforesaid direction, the writ petition stands finally disposed of.”

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