The Madras High Court instructed the Commissioner of Income Tax (Appeals) [CIT(A)] to expedite the appeals filed by the Educational Trust in Rs. 3.98 crore income tax demand within 6 months.
Two writ petitions have been filed by a petitioner, Sree Ayyappa Educational Society seeking a directive for the expedited resolution of their pending appeals before the CIT(A).
The appeals concern substantial tax assessments amounting to Rs. 2,55,49,142 for the assessment year 2016-2017 and Rs. 1,42,78,801 for the assessment year 2019-2020, as determined by orders dated March 27, 2024. The petitioner, aggrieved by these assessments, filed appeals on April 16, 2024, which are currently awaiting adjudication.
The petitioner’s senior counsel argued that, given the significant amounts involved and the fact that the petitioner is a public trust managing an educational institution, a prompt resolution of the appeals is crucial to protect their interests.
In response, the standing counsel for the respondents highlighted the high volume of pending appeals and noted that the usual timeframe for disposing of appeals ranges from six to nine months. They suggested that imposing a shorter deadline might be impractical.
After considering the arguments from both sides and reviewing the records, a Single bench of Justice R. Rajasekhar acknowledged the petitioner’s situation. Given that the petitioner operates an educational institution and faces substantial financial assessments, the court found it reasonable to expedite the appeal process.
Consequently, the court directed the second respondent to dispose of the appeals filed by the petitioner within six months from the receipt of the court’s order. The writ petitions were disposed of with this directive, with no order as to costs. Additionally, all connected miscellaneous petitions were closed.
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