Duty of the Appellant was to file an appeal. Having done that his job was over. The Appellate Authority slept over it. When pointed out, Department took the appellant to task : Why did the appellant not pursue the matter in right earnest ?
The High Court of course sided wih the appellant. Last heard, Department is contemplating a retrospective legislation to make this a culpable offence, whereby the appellant whose case is not decided in 3 years will be sent to simple imprisoned for 3 years !
Taxindiaonline Reports : Appeal pending with Commissioner (Appeals) for 33 years - BG Encashed by Department - Refund ordered with Interest: HC
A lengthy argument nor elaborate reasoning is required to condemn the attitude of any quasi judicial appellate authority sitting over in a statutory appeal for thirty years and take a plea that the appellant could have pursued the matter in right earnest. The power conferred to decide appeals casts a duty on the designated authority to dispose of appeals expeditiously.
Kind regards,
Rebecca Andrews
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