Itta/241/2014 Of K.v.v.prasad v. Income Tax Officer

HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDHON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A.No.241 of 2014 Date: 03-04-2014 Between: K.V.V.Prasad .....Appellant AND Income Tax Officer, Palakollu ...Respondent HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDHON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A.No.241 of 2014 JUDGMENT:(per Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta ) Mr.S.R.Ashok, learned Senior Counsel takes notice on behalf ofthe Revenue in this matter. This appeal is sought to be preferred against the judgment andorder of the learned Tribunal dated 4[th] March 2014, by which thelearned Tribunal refused to grant stay of the recovery of the alleged taxdues, instead it granted instalments. It appears that the appeal hasbeen pending for more than two years. We are of the view that,contrary to the statutory provision, the appeal should not have beenkept pending. We do not find any element of law involved in thismatter. We, therefore, without interfering with the impugned order, directthe learned Tribunal to dispose of the appeal, within a period of onemonth from the date of communication of this order, giving top priorityin accordance with law. In the event, for any reason, the appeal is notdisposed of within the time, the payment of instalments in terms of theorder of the learned Tribunal for the subsequent period will standdeferred, without prejudice to the rights of the appellant. The appeal is accordingly disposed of. Miscellaneous petitionspending, if any, shall stand closed. No order as to costs. ___________________ K.J. SENGUPTA, CJ __________________ SANJAY KUMAR, J