Madras HC directs Disposal of Pending Appeal for AY 2019-20 within Four Months Amid Recovery Proceedings [Read Order]
The petitioner sought a directive for timely resolution, and the court instructed the third respondent to decide the appeal on its merits within four months, ensuring a fair hearing
![Madras HC directs Disposal of Pending Appeal for AY 2019-20 within Four Months Amid Recovery Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Madras-HC-Disposal-of-Pending-Appeal-AY-2019-20-Four-Months-Recovery-Proceedings-taxscan.jpg "Madras HC directs Disposal of Pending Appeal for AY 2019-20 within Four Months Amid Recovery Proceedings [Read Order]")
The Madras High Court, directed the disposal of a pending appeal for Assessment Year(AY) 2019-20 within four months amid recovery proceedings.Ashoka Textiles,petitioner-assessee,filed an appeal on May 22, 2024, against the reassessment order under Section 246A of the Income Tax Act, 1961. However, it remained pending. Meanwhile, the first respondent issued a recovery notice on June 28, 2024....
The Madras High Court, directed the disposal of a pending appeal for Assessment Year(AY) 2019-20 within four months amid recovery proceedings.
Ashoka Textiles,petitioner-assessee,filed an appeal on May 22, 2024, against the reassessment order under Section 246A of the Income Tax Act, 1961. However, it remained pending. Meanwhile, the first respondent issued a recovery notice on June 28, 2024. The petitioner's counsel sought a direction for its timely disposal.
Section 246A of the Act, allows taxpayers to appeal certain orders before the Commissioner of Income Tax (Appeals) [CIT(A)]. These include orders related to assessments, reassessments, penalties, and Tax Deducted at Source/ Tax Collected at Source (TDS/TCS) matters. The appeal must be filed within 30 days of receiving the order, following the prescribed procedure and fee. The CIT(A) can uphold, modify, or set aside the order based on the case's merits, providing taxpayers a way to challenge decisions they find unfair.
The standing counsel stated that the third respondent would decide the appeal within the timeframe set by the court.
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A single member bench comprising Vivek Kumar Singh (Justice) instructed the third respondent to review the petitioner's appeal dated May 22, 2024, on its merits and issue appropriate orders as per the law within four months of receiving a copy of the order, after granting the petitioner a fair opportunity. It also clarified that it had not given any opinion on the merits of the case, leaving the decision to the third respondent.
In conclusion, the writ petition was disposed of.
To Read the full text of the Order CLICK HERE
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