Question ID :
44812
Notice under section 250
Notice under section 250 has been issued by CIT Appeal after the expiry a period of 5 years from the date of filing the application of appeal to CIT Appeal.
Please advise the provisions in act for time barred / void notice.
Posted by
RAJEEV KUMAR
on
Mar 06, 2025
Filed Under
DIRECT TAXES
As per Section 250(6A) of the Income-tax Act, 1961, the CIT(A) is required to dispose of an appeal within one year from the end of the financial year in which the appeal was filed.
However, there is no explicit provision in the Act that makes an order void if it is passed beyond this period.
Posted by
CA. SURAJ KUMAR CHOUDHARY on
Mar 07, 2025
Answer ID :
85721
it can not be void as the time limit is not mandatory
Posted by
CA JEET REWRI on
Mar 07, 2025
Answer ID :
85723
PL note the expression "if possible" in sec 250.....it is a useless manadate....order passed will be valid
Posted by
SIVADAS CHETTOOR on
Mar 11, 2025
Answer ID :
85724
Similiar provisions you can find in erstwhile central excise and other Acts also. It is not mandatory. I challenged and lost. I argued that CIT will have to prove that it was not possible for him to dispose within 1 year and my argument was not even considered.
Posted by
SIVADAS CHETTOOR on
Mar 11, 2025