RAJ MOTORS vs. INCOME TAX OFFICER

Facts

The petitioner, Raj Motors, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The petition was filed against various Income Tax authorities, including the Income Tax Officer, Ward 2(1)-Ajmer, and the Assistant Commissioner of Income Tax, Central Circle, Ajmer. The core of the petition was that an appeal filed by the petitioner before the appellate authority had been pending for a considerable period. The petitioner sought an early disposal of this pending appeal. The respondents, represented by learned counsel, did not raise any serious objection to the petitioner's submission.

Held

The High Court disposed of the writ petition with a specific direction to the appellate authority. The appellate authority was instructed to decide the appeal filed by the petitioner within a period of three months from the date of the order. The court's reasoning was based on the petitioner's submission that the appeal was pending for a long time and the revenue's lack of objection. The ratio decidendi is that courts can direct subordinate appellate authorities to expedite the disposal of pending appeals when there is an undue delay and no objection from the other side. The operative direction was to decide the appeal within three months. No issues were left undecided.

Key Issues

1. Whether the High Court should direct the appellate authority to expedite the disposal of the petitioner's pending appeal. (Question of procedure) The petitioner argued that their appeal has been pending for a long time and requested an early disposal. The revenue, represented by learned counsel, did not have any serious objection to the petitioner's submission regarding the early disposal of the appeal.