Anil Kumar Mishra vs. Assisant Commissioner Of Income Tax

WP/15360/2022HC Madhya Pradesh13 July 2022Bench: HON'BLE SHRI JUSTICE SHEEL NAGU2 pages

For Petitioner: Sanjay Mishra

AI SummaryRemanded

What did the High Court hold?

The High Court of Madhya Pradesh at Jabalpur, without entering into the merits of the matter, disposed of the writ petition. The Court directed the Appellate Authority, namely the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, to decide the appeal of the petitioner. This decision is to be made expeditiously and in accordance with the law. The appeal pertains to an order passed by the Assistant Commissioner of Income Tax dated 07.12.2019. The Court's order focuses solely on ensuring the timely resolution of the pending appeal and does not address the substantive grounds of the appeal itself.

What were the facts?

The petitioner, Anil Kumar Mishra, an agriculturist, filed a writ petition before the High Court of Madhya Pradesh at Jabalpur. The petitioner is aggrieved by the delay in the decision of his appeal filed under Section 246A of the Income Tax Act, 1961. The appeal was preferred before the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (respondent No. 2) and has been pending since November 2021. The appeal was filed against an order passed by the Assistant Commissioner of Income Tax (respondent No. 1) dated 07.12.2019. The High Court was requested to direct the expeditious disposal of the pending appeal.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to expeditiously decide the pending appeal filed by the petitioner under Section 246A of the Income Tax Act, 1961, given the delay in its disposal since November 2021. Assessee's Contention: The petitioner argued that his appeal, filed under Section 246A of the Income Tax Act, has been pending before the Commissioner of Income Tax (Appeals) since November 2021, and its prolonged pendency warrants judicial intervention for expeditious disposal. Revenue's Contention: The judgment does not record any specific contentions made by the revenue. The revenue was represented by an advocate, but their arguments are not detailed in the provided text.

Which sections of the Income-tax Act were involved?

Section 246A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE SHEEL NAGU & HON'BLE SHRI JUSTICE VIRENDER SINGH ON THE 13th OF JULY, 2022 WRIT PETITION No. 15360 of 2022 Between:- ANIL KUMAR MISHRA S/O BALAPRASAD MISHRA , AGED ABOUT 67 YEARS, OCCUPATION: AGRICULTURIST, R/O VILLAGE KANSKHEDA, DEORI, DISRICT- SAGAR (MADHYA PRADESH). .....PETITIONER (BY SHRI SANJAY MISHRA, ADVOCATE) AND 1. ASSISANT COMMISSIONER OF INCOME TAX THROUGH CIRCLE SAGAR, INCOME TAX OFFICE, CIVIL LINES, DISTRICT- SAGAR (MADHYA PRADESH). 2. COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, DELHI. .....RESPONDENTS (BY SHRI SANJAY LAL, ADVOCATE) This petition coming on for admission this day, JUSTICE SHEEL NAGU passed the following: ORDER The petitioner is before this Court aggrieved by the fact that an appeal preferred u/S 246A of the Income Tax Act before the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (respondent No.2) which is pending since November, 2021, has not been decided yet. 2. Without entering into the merits of the matter, this petition stands 1 Signed by: YOGESH KUMAR SHIRVASTAVA Signing time: 7/15/2022 12:14:16 PM Signature Not Verified (SHEEL NAGU) JUDGE (VIRENDER SINGH) JUDGE disposed of with direction to the Appellate Authority i.e. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi to decide the appeal of the petitioner preferred against an order passed by respondent No.1 (Annexure P/1) dated 07.12.2019, as expeditiously as possible in accordance with law. 3. With the aforesaid direction, petition stands disposed of. YS

2 Signed by: YOGESH KUMAR SHIRVASTAVA Signing time: 7/15/2022 12:14:16 PM Signature Not Verified

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