Top Stories Delay in Filing Income Tax Appeal: Kerala HC directs ITAT to Consider Appeal [Read Order] The Court viewed that the Appellate Authority needs to pass orders on the stay petitions on merits only if it is decided to condone the delay in filing the appeals. By Yogitha S. Yogesh – On March 18, 2024 7:01 pm – 2 mins read In a recent judgement, the Kerala  High Court directed the Income Tax Appellate Tribunal (ITAT) to consider the appeal after condoning the delay in filing the appeal. The Court viewed that the Appellate Authority needs to pass orders on the stay petitions on merits only if it is decided to condone the delay in filing the appeals. The petitioner was represented by Sri K S Hariharan Nair, Smt G Remadevi, Smt Harima Hariharan, Sri Rajath R Nath and Sri Dheeraj Sasidharan. The respondents were represented by Sri Cyriac Tom. Sindhu Shaji, the petitioner suffered an Order of Assessment under the provisions of the Income Tax Act, 1961 and the orders imposing penalty on the petitioner

.  The petitioner has preferred a series of appeals against the order imposing penalty along with a series of delay petitions and a series of stay petitions. The only relief sought by the petitioner, presently, is for a direction that the amounts demanded in terms of orders shall not be enforced, pending consideration of the delay petitions and the stay petitions by the 1st Appellate Authority.  Counsel for the petitioner and the Standing Counsel appearing for the Income Tax Department and, considering the limited nature of the relief sought by the petitioner, the writ petition will stand disposed of directing the 3rd respondent to consider and pass orders on a series of delay petitions and series of stay petitions filed in series of appeals within six weeks from the date of receipt of a certified copy of the Judgment. Justice Gopinath P held that the Appellate Authority needs to pass orders on the stay petitions on merits only if it is decided to condone the delay in filing the appeals.  Further held that “Till such time as orders are passed on a series of delay petitions and series of stay petitions as directed above, any proceedings for recovery of amounts due in terms of shall remain suspended.”