BAGREE ENTERPRISE vs. COMMISSIONER OF INCOME TAX (APPEALS)

WPT/126/2026HC ChhattisgarhCGHC01026951202619 July 2026Author: HON'BLE SHRI JUSTICE RAKESH MOHAN PANDEY2 pages

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing Respondent No. 1 (Commissioner of Income Tax (Appeals) - NFAC) to ensure that the petitioner's appeal is considered and decided on its merits in accordance with law. The court stipulated an outer limit of 30 days from the date of receipt of the order for the decision. The court did not explicitly address the issue of staying coercive recovery, but the primary direction was for the expeditious disposal of the appeal. The reasoning was based on the facts and circumstances of the case, acknowledging the pendency of the appeal and the need for its timely resolution. The ratio decidendi is that courts can direct statutory authorities to decide pending appeals within a reasonable time frame, especially when there is a delay.

What were the facts?

The petitioner, Bagree Enterprise, through its partner Gaurav Bagree, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The petition sought a writ of mandamus directing the Commissioner of Income Tax (Appeals) - National Faceless Appeal Centre (NFAC) to hear and dispose of the petitioner's appeal. The appeal, bearing number CIT(A), Raipur-2/11168/2017-18, was filed on January 30, 2018, under Section 246A of the Income Tax Act, 1961. This appeal was against an assessment order dated December 29, 2017, pertaining to Assessment Year 2015-16. The petitioner also sought a direction to stay coercive recovery of the demand arising from the assessment order pending the appeal's disposal. The respondents are the Commissioner of Income Tax (Appeals) - NFAC, the Chief Commissioner of Income Tax, and the Income Tax Officer, Ward-4(1), Raipur.

What were the issues?

1. Whether the High Court should issue a writ of mandamus directing the Commissioner of Income Tax (Appeals) - NFAC to hear and dispose of the petitioner's pending appeal within a stipulated time frame, as per Section 246A of the Income Tax Act, 1961? Assessee's Contention: The petitioner argued that their appeal, filed on January 30, 2018, against an assessment order dated December 29, 2017, for AY 2015-16, has not been decided. They sought a direction for a reasoned and speaking order after due opportunity of hearing, and a stay on coercive recovery pending disposal. Revenue's Contention: The learned counsel for the Department submitted that due to the ongoing process of faceless appeals, it takes time to pass final orders. However, efforts would be made to take up the petitioner's matter at the earliest.

Which sections of the Income-tax Act were involved?

Section 246A

AI-generated summary — verify with the full judgment below

CGHC010269512026

2026:CGHC:30557

NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 126 of 2026 1 - Bagree Enterprise Through Its Partner Gaurav Bagree, S/o Shri Giriraj Bagree, Aged About 33 Years, R/o H. No. C-236/35/405 Behind Zudio Clothing Centre, Shailendra Nagar, Raipur, Chhattisgarh

... Petitioner versus 1 - Commissioner Of Income Tax (Appeals) National Faceless Appeal Centre (N F A C), C- Block, 4th Floor, S. P. M. Civic Centre, Minto Road, New Delhi - 110001. 2 - Chief Commissioner Of Income Tax, Central Revenue Building, Civil Lines, Raipur, Chhattisgarh - 492001. 3 - Income Tax Officer, Ward -4(1), Central Revenue Building, Civil Lines, Raipur, Chhattisgarh – 492001. ---- Respondents For petitioner

:Mr. Nikhilesh Begani, Advocate along with Mr. Apurv Goyal, Advocate For respondents : Mr. Ajay Kumrani,Advocate holding the brief of Mr. Ajay Choudhary, Advocate Hon'ble Shri Justice

Rakesh Mohan Pandey

Order on Board 20.07.2026

The petitioner has filed this petition seeking following relief (s) : “That this Hon'ble Court may kindly be pleased to issue a writ of mandamus, or any other appropriate writ, direction or order in the nature thereof, directing Respondent No. 1 to hear and dispose of the Petitioner's Appeal being Appeal No. CIT(A), Raipur-2/11168/2017-18 (Annexure P/3), filed under Section 246A of the Income Tax Act, 1961 on 30/01/2018 against the Assessment Order dated 29/12/2017 (Annexure-P/2) for Assessment Year 2015-16, by way of a reasoned and speaking order, after affording due opportunity of hearing to the Petitioner, within a fixed and time-bound period to be stipulated by this Hon'ble Court; 2] That this Hon'ble Court may kindly be pleased to direct that no coercive recovery of the demand arising from the Assessment Order dated 29/12/2017 shall be effected against the Petitioner pending disposal of the said appeal; 3] That, this Hon'ble Court may kindly be pleased to grant REKHA SINGH REKHA SINGH DN: cn=REKHA SINGH, ou=HIGH COURT, o=HIGH COURT OF CHHATTISGARH, st=Chhattisgarh, c=IN Date: 2026.07.21 10:42:42 +0530

-2- any other relief(s), which is deemed fit and proper in the aforesaid facts and circumstances of the case.”

The limited relief that the petitioner has sought for in the present writ petition is a direction to the respondent No. 1 to consider and decide pending Appeal No.2/11168/2017-18 filed under Section 246A of the Income-Tax Act, 1961 at the earliest.

Learned Counsel for the Department submits that since the authorities are in the process of considering faceless appeal, it takes some time to pass final order. Nonetheless, efforts shall be made for taking up the matter of the petitioner at the earliest.

Given the facts and circumstance of the case, the present writ petition as of now is disposed of directing the respondent No.1 to ensure that the appeal of the petitioner which has been filed is considered and decided on its merits in accordance with law as far as possible within an outer limit of 30 days from the date of receipt of copy of this order.

Accordingly, the present writ petition stands disposed of.

(Rakesh Mohan Pandey)

Judge Rekha

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