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Judgment
The petitioner in this writ petition is praying for directing the 3rd respondent or any other officer currently seized of Exhibits P5 and P6 applications for condonation of delay to forthwith take up and pass orders on the same.
Heard both sides.
Learned counsel appearing for the petitioner submits that the petitioner had preferred appeal (Exts.P3 and P4) along with applications for condonation of delay (Exts.P5 and P6), seeking condonation of delay of four days and thirteen days respectively. Despite filing of the appeal in the year 2012, the applications for condonation of delay in preferring appeals are yet to be decided. Learned counsel appearing for the petitioner drew my attention to the communication at Ext.P7 and submitted that the petitioner had applied for amnesty scheme Vivad se Vishwas, 2020 and for seeking benefit of that scheme, orders on applications for condonation of delay are necessary. For that purpose, the communication at Ext.P7 is issued by the Income Tax Officer (Tech) which is at Ext.P7.
Learned Standing counsel appearing for the respondents opposed the petition and submitted that the petitioner may pursue his applications for condonation of delay and those can be decided in time bound manner.
In this view of the matter, the writ petition is disposed of with the following directions:-
The petitioner is directed to appear before the 3rd respondent, Appellate Authority at 11.30 am on 22.03.2021. The 3rd respondent is directed to consider and hear the applications for condonation of delay (Exts.P5 and P6) and then to decide those applications on or before 26.03.2021 and communicate the orders on those applications for condonation of delay to the petitioner forthwith. Petitioner to communicate copy of this judgment to the 3rd respondent for necessary action. Parties to act on the authenticated copy of this judgment.
The petition is accordingly disposed of.