KRISHNA CONSTRUCTION COMPANY vs. PRINCIPAL COMMISSIONER OF INCOME TAX

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CW/5423/2024HC RajasthanRJHC01024266202423 May 2024Author: PUSHPENDRA SINGH BHATI,YOGENDRA KUMAR PUROHIT2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the Appellate Authority (National Faceless Appeal Centre) to decide the petitioner's pending appeals efficaciously. The Court specified that the decision should preferably be made within a period of three months from the date of receiving a certified copy of the order. The reasoning was based on the petitioner's prayer for expeditious disposal and the non-opposition from the Revenue. The ratio decidendi is that courts can direct quasi-judicial authorities to decide pending matters within a reasonable timeframe, especially when there is no opposition from the respondent. The operative direction is for the NFAC to decide the appeals within three months.

What were the facts?

The petitioner, Krishna Construction Company, filed a writ petition before the Rajasthan High Court at Jodhpur. The petition sought a direction for the National Faceless Appeal Centre (NFAC) to decide appeals filed by the petitioner for assessment years 2013-14, 2014-15, 2017-18, and 2018-19. The appeals were filed on various dates, including 14.02.2028 (erroneously recorded, likely a typo for an earlier date), 18.01.2020, and 14.04.2021. The petitioner requested the court to direct the NFAC to decide these pending appeals within a specified period. The Revenue did not oppose the prayer made by the petitioner.

What were the issues?

1. Whether the National Faceless Appeal Centre (NFAC) should be directed to decide the pending appeals of the petitioner for assessment years 2013-14, 2014-15, 2017-18, and 2018-19? (Question of procedure/administrative direction) Assessee's Contention: The petitioner argued that their appeals are pending before the NFAC and sought a direction from the High Court for an expeditious disposal of these appeals within a timeframe to be determined by the Court. The petitioner relied on the prayer made in their writ petition, specifically prayer-B, which sought a writ in the nature of certiorari or any other appropriate writ, order, or direction to decide the appeals. Revenue's Contention: The learned counsel appearing for the contesting respondent (Revenue) did not oppose the prayer made by the petitioner for the efficacious disposal of the pending appeals.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
[2024:RJ-JD:23406-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 5423/2024 Krishna Construction Company, 12/24 D Krishna, Chopasni Housing Board, Jodhpur, Rajasthan Through Its Authorized Representative Mr. Sagar Birla Aged 35 Years, R/o 12/24 Chb, Jodhpur. ----Petitioner Versus 1. Principal Commissioner Of Income Tax, Jodhpur-1, Income Tax Office, Paota C Road, Jodhpur, 342006. 2. Assessment Unit, Income Tax Department, Union Of India. 3. Assistant Commissioner Of Income Tax, C-3, Jodhpur. ----Respondents For Petitioner(s) : Mr. Rajat Arora Mr. Lucky Rajpurohit For Respondent(s) : Mr. Sunil Bhandari HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT

Order 23/05/2024

1.

Learned counsel for the petitioner has straightway drawn attention of this Court towards the prayer-B of the writ petition, which reads as follows:- “b) Issue writ in the nature of certiorari or any other appropriate writ / order / direction the respondent authorities may be directed to decide the appeals filed by the petitioner before the NFAC (Appeals) for assessment year 2013-14 and 2011- 15 on 14.02.2028, for assessment year 2017-18 on 18.01.2020 and for assessment year 2018-19 on 14.04.2021 within a period as may be directed by this Hon’ble Court;”

2.

Learned counsel for the petitioner seeks efficacious disposal of the appeal of the petitioner pending before the Appellate (Uploaded on 24/05/2024 at 02:22:07 PM) (Downloaded on 28/10/2026 at 12:01:31 AM)

[2024:RJ-JD:23406-DB] (2 of 2) [CW-5423/2024] Authority (National Faceless Appeal Centre) for the assessment years 2013-14, 2014-15, 2017-18 & 2018-19. 3. Mr. Sunil Bhandari, learned counsel appearing for the contesting respondent does not oppose such prayer.

4.

In view of above, the present petition is disposed of while directing the Appellate Authority (National Faceless Appeal Centre) to decide the appeal of the petitioner pending before it efficaciously preferably within a period of three months from receiving a certified copy of this order.

(YOGENDRA KUMAR PUROHIT),J (DR.PUSHPENDRA SINGH BHATI),J 4-devrajP/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 24/05/2024 at 02:22:07 PM) (Downloaded on 28/10/2026 at 12:01:31 AM)

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