MOOL CHAND HUNDIA vs. COMMISSIONER OF INCOME TAX (APPEALS)

CW/1487/2025HC Rajasthan2025:RJ-JD:4619-DB24 January 2025Author: MANINDRA MOHAN SHRIVASTAVA, MADAN GOPAL VYAS2 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Judicature for Rajasthan at Jodhpur, acknowledging the submissions of both parties, disposed of the writ petition. The Court directed Respondent No. 1, the Commissioner of Income Tax (Appeals), Jodhpur, to decide the petitioner's appeal within an outer limit of three months from the date of receipt of a copy of the order. No specific findings on the merits of the appeal were made, as the petition was solely for expeditious disposal. The ratio of the decision is that courts can direct quasi-judicial authorities to decide pending matters within a stipulated time, especially when there are grounds like the age of the appellant and prolonged pendency.

What were the facts?

The petitioner, Mool Chand Hundia, an 83-year-old individual, filed a writ petition seeking a mandamus to direct the Commissioner of Income Tax (Appeals), Jodhpur, to expeditiously decide his appeal. The appeal has been pending since 2020. The petitioner argued that given his age, he legitimately expects the appeal to be decided during his lifetime. The respondents' counsel agreed to the petition being disposed of with directions for expeditious disposal.

What were the issues?

1. Whether the petitioner is entitled to a writ of mandamus directing the Commissioner of Income Tax (Appeals) to decide his pending appeal expeditiously, considering his age and the prolonged pendency of the appeal. Assessee's Contentions: The petitioner, Mool Chand Hundia, argued that he is 83 years old and it is reasonable to expect his appeal, pending since 2020, to be decided within his lifetime. He sought a direction for expeditious disposal. Revenue's Contentions: The respondents, including the Commissioner of Income Tax (Appeals) and the Income Tax Officer, submitted that the petition may be disposed of with appropriate directions for expeditious disposal of the appeal.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2025:RJ-JD:4619-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 1487/2025 Mool Chand Hundia S/o Shri Meram Chand Hundia, Aged About 83 Years, R/o 42 N Ajeet Colony, Opposite Balniketan School, Ratanada, Jodhpur, Rajasthan-342001 ----Petitioner Versus 1. Commissioner Of Income Tax (Appeals), Jodhpur, Rajasthan 2. Income Tax Officer, Ito-Acit, C-3, Jodhpur, Rajasthan. ----Respondents For Petitioner(s) : Mr. Pranjul Mehta For Respondent(s) : Mr. Sunil Bhandari Mr. K.K Bissa HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE MADAN GOPAL VYAS

Order 24/01/2025

Heard.

The only relief sought in this petition is for issuance of mandamus to decide the appeal expeditiously which is pending since 2020. 3. Learned counsel for the petitioner submits that the petitioner is 83 years of age and he is legitimate in expecting that the appeal is decided in his lifetime.

Learned counsel for the respondents submits that the petition may be disposed off with appropriate directions for expeditious disposal.

In view of the submissions made by the learned counsel for the parties, we are not inclined to keep this petition pending but to dispose it off with a direction to respondent No. 1- (Uploaded on 26/01/2025 at 09:16:51 AM) (Downloaded on 27/10/2026 at 11:17:17 PM)

[2025:RJ-JD:4619-DB] (2 of 2) [CW-1487/2025] Commissioner Of Income Tax (Appeals), Jodhpur to decide the petitioner’s appeal within an outer limit of three months from the date of receipt of copy of this order.

Accordingly, the writ petition is disposed off. (MADAN GOPAL VYAS),J (MANINDRA MOHAN SHRIVASTAVA),CJ 4-divyaP/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 26/01/2025 at 09:16:51 AM) (Downloaded on 27/10/2026 at 11:17:17 PM)

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