Appeal before the Commissioner (Appeals)—Commissioner (Appeals) to dispose of the assessee’s appeal within a reasonable time. Telangana High Court in VENKAT RAO PALETI vs COMMISSIONER OF INCOME-TAX (APPEALS) [Writ Petition No. 6204 of 2023 dated 13-Mar-2023]

Assessee’s grievance in a writ petition filed in Venkat Rao Paleti v. CIT (Appeals) was that the appeal filed by him against the assessment order has not yet been taken up for hearing though three years had passed by and in the meanwhile proceedings for recovery have been taken

The court issued directions to the Commissioner (Appeals) to hear the appeal filed by the assessee on 23-Feb-2020 against the assessment order dated 14-Nov-2019 for AY 2017-18 and dispose of it within a period of three months from the date of receipt of a copy of its order.

The court observed that sub-section (6A) of section 250 says that in every appeal, the Commissioner (Appeals), where it is possible, may hear and decide such appeal within a period of one year from the end of the financial year in which such appeal is filed before him S. 246A (1)

Though the provision pertains to appeals filed under section 246A, nonetheless the objective behind the provision is to hear an appeal as early as possible.