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Judgment
Dinesh Kumar Singh, J
The present writ petition has been filed impugning Exhibit P1 assessment order passed by the assessment of Unit of National Faceless Assessment Centre, New Delhi, under Section 147 r/w Sections 144 and 144B of the Income Tax Act, 1961. For the assessment year 2018-2019, the assessing authority has treated the total income of the petitioner at Rs.1,40,93,485/-. In the relevant assessment year, the petitioner has deposited an amount of Rs.1,14,13,100/-.
The petitioner has challenged the said order by filing Exhibit P2 appeal before the first respondent. The appeal is pending before the second respondent, as is evident from Exhibit P3 e-filing acknowledgment. The petitioner has also filed Exhibit P4 stay petition along with the appeal. The petitioner has also thereafter issued with Exhibit P7 communication directing him to pay 20% of the demand amount as per Exhibit P1. It is also submitted that the appeal is filed with a delay and delay condonation application is also pending. The petitioner apprehends that if Exhibit P2 appeal and stay petition are not considered by the second respondent, coercive action for the assessed tax will be initiated by the third respondent. Hence, this writ petition.
Considering the facts and circumstances, the second respondent is directed to consider and dispose of the appeal in accordance with law, preferably within a period of three months. It is made clear that if Exhibit P2 appeal is not taken up for final hearing within three months as directed above, the second respondent should make every endeavour to decide the application for condonation of delay and also stay petition.
With the aforesaid directions, the present writ petition stands finally disposed of.