S. 250 : Appeal – Commissioner (Appeals) – Procedure – Time bound disposal of appeals) – Delay in disposal of appeals – Pending for five years – Stipulation of one year period for disposal of appeal in provisions of section 250(6A) – Legislative intent – Inordinate delay would defeat objective of provision -If the appeal was not disposed within this period, the reasons for such delay must be explicitly recorded in the orders, so as to reflect whether the delay was attributable to the assessee or the Department and efforts should be made to decide the appeals maximum within a period of two years – Commissioner (Appeals) directed to decide appeal within three months from date of order of court – The Registry was directed to send a copy of this order to Union of India, the Central Board of Direct Taxes, the Commissioner (Appeals), the Assistant Commissioner and the Principal Commissioner (Central) for necessary compliance. [ S. 246A , 250(6A) , Art. 226.]
Kulwinder Paul Singh v .CBDT (2025) 475 ITR 371/ 173 taxmann.com 358 (P & H) (HC)