3-Year Inaction on Income Tax Appeal: Madras HC Sets 12-Week Deadline for CIT(A)

Expressing dissatisfaction over a three-year delay in deciding an income tax appeal, the Madras High Court has directed the Commissioner of Income Tax (Appeals) [CIT(A)] to dispose of the matter within a strict 12-week deadline. The petitioner had approached the High Court, highlighting the prolonged inaction by the appellate authority, which had caused significant uncertainty and financial hardship. The High Court observed that such inordinate delays in the appellate process are unacceptable and undermine the taxpayer's right to a timely resolution of disputes. By setting a firm deadline, the court has ensured that the appeal will be heard and decided promptly. This order is a significant step towards enforcing accountability within the tax administration and serves as a precedent to expedite the disposal of other long-pending appeals, providing much-needed relief to litigants.