BISHNOI BROTHERS HOTELS AND RESORTS PVT. LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX

Facts

The petitioner, Bishnoi Brothers Hotels And Resorts Pvt. Ltd., filed a writ petition before the Rajasthan High Court, Jaipur Bench, seeking a direction for the Commissioner of Income Tax (Appeals) to expeditiously decide their pending appeal. The grievance stemmed from an order dated 12.02.2019, which directed the petitioner to deposit 20% of the demand raised by the Assessing Officer through an assessment order dated 27.12.2018. The High Court had granted interim protection to the petitioner by restraining the recovery of the outstanding demand on 03.04.2019. The core issue was the prolonged pendency of the appeal, which had been filed in January 2019 and remained undecided for over five years.

Held

The High Court disposed of the writ petition by directing the Commissioner of Income Tax (Appeals) to decide the pending appeal within three months from the date of receipt of a certified copy of the order. The Court noted that interim protection had been in favour of the petitioner since 2019 and that the appeal had remained undecided for over five years. Without commenting on the merits of the case, the Court emphasized the need for timely resolution of appeals. The interim protection granted to the petitioner was extended to continue until the appeal is heard and decided. No specific issue was left undecided; the primary direction was for the expeditious disposal of the appeal.

Key Issues

1. Whether the Commissioner of Income Tax (Appeals) should be directed to decide the pending appeal expeditiously, considering its pendency for over five years? Assessee's Contention: The assessee argued that their appeal, filed in January 2019, had not been heard and decided despite the passage of more than five years. They sought a direction for expeditious disposal. Revenue's Contention: The judgment does not record any specific contentions made by the revenue in response to the prayer for expeditious disposal of the appeal. However, the revenue was represented by counsel.