DHANUKA DHUNSERI FOUNDATION vs. COMMISSIONER OF INCOME TAX (APPEALS) AND ORS

WPA/11851/2022HC CalcuttaWBCHCA025029202230 June 2022Bench: HON'BLE JUSTICE MD. NIZAMUDDIN1 pages

AI SummaryRemanded

What did the High Court hold?

The High Court considered the prayer made in the writ petition. It was observed that the petitioner sought the disposal of their pending appeal. The Court directed the respondent no.1, the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, to dispose of the pending appeal expeditiously. The disposal was to be completed within a period not exceeding three months from the date of communication of the Court's order. The Court did not delve into the merits of the assessment order or the appeal itself. The ratio of the decision is that administrative authorities should adhere to reasonable timelines for disposing of pending matters, and courts can direct such expeditious disposal when undue delays occur. The writ petition was disposed of with this specific direction.

What were the facts?

The petitioner, Dhanuka Dhunseri Foundation, represented by its trustee Shri Chandra Kumar Dhanuka, filed a writ petition (WPA No. 11851 of 2022) before the High Court. The petition challenged an assessment order dated March 18, 2021. The primary grievance was the delay in the disposal of a pending appeal before the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (respondent no.1). The revenue was represented by Mr. Samarajit Roychowdhury.

What were the issues?

1. Whether the respondent no.1, Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, has unduly delayed the disposal of the pending appeal filed by the petitioner against the assessment order dated March 18, 2021. (Question of procedural delay). Assessee's Contention: The petitioner sought expeditious disposal of their pending appeal, implying that the delay was causing prejudice or inconvenience. Revenue's Contention: The judgment does not record any specific arguments from the revenue regarding the delay or the merits of the appeal. The revenue was represented, but their contentions are not detailed in the provided text.

AI-generated summary — verify with the full judgment below

30.06.2022

15 Crt.2 b.r W.PA. 11851 of 2022 Dhanuka Dhunseri Foundation Represented by its trustee Shri Chandra Kumar Dhanuka -vs- Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi & Ors. Mr. Ashim Choudhury Mr. Sohan Sen …… for the petitioner. Mr. Samarajit Roychowdhury ……. For the Resp/Revenue. Affidavit of service filed in Court today be kept with the record. Heard learned advocates appearing for the parties and considering prayer (a) made in the writ petition, this writ petition is disposed of by allowing the writ petition filed before this Court by directing the respondent no.1, to dispose of pending appeal in question against the assessment order dated 18th March, 2021 expeditiously but not exceeding three months from the date of communication of this order. With this direction WPA No. 11851 of 2022 is, thus, disposed of. (Md. Nizamuddin, J.)

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