The Tax Publishers2020 TaxPub(DT) 4954 (Ker-HC)

CONSTITUTION OF INDIA, 1950

Article 226 Section 246A

Writ Petition was disposed of by directing authority to conduct a re-hearing of application for stay, with notice to petitioner, within a period of two weeks from the date of receipt of a certified copy of this judgment, and pass orders on that application, further, Authority shall also consider the request of the petitioner for early disposal of appeal, considering the fact that he is a senior citizen, aged 80 years.

Writ - Stay petition - Authority yet to pass orders on application for stay of demand -

Petitioner had filed appeal before CIT(A) invoking the provisions under section 246A feeling aggrieved by demand notice and assessment order issued by authority for the assessment year 2015-16. Petitioner had also filed application for stay of demand. The grievance of the petitioner was that though application for stay was heard, based on notice, authority was yet to pass orders on that application. Petitioner would point out that he was a senior citizen, aged 80 years, and that appeal, which was one filed requires an early disposal. Petitioner sought a writ of mandamus commanding authority to hear the petitioner and dispose of appeal and stay petition. Held: This Court deems it appropriate to dispose of this writ petition by directing authority to conduct a re-hearing of application for stay, with notice to the petitioner, within a period of two weeks from the date of receipt of a certified copy of this judgment, and pass orders on that application, within a further period of two weeks. Authority shall also consider the request of the petitioner for early disposal of appeal, considering the fact that he is a senior citizen, aged 80 years.

REFERRED :

FAVOUR : Directions issued.

A.Y. : 2015-16



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