SAURABH BHARGAVA vs. THE CENTRAL BOARD OF DIRECT TAXES AND ORS

PDF · subscribers
CWP/30520/2025HC Punjab & HaryanaPHHC01162993202513 November 2025Author: MRS. JUSTICE LISA GILL,MRS. JUSTICE MEENAKSHI I. MEHTA2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition based on the statements made by the respondents' counsel and their specific stand. The court noted that the appeal was listed for hearing on various dates, with adjournments being sought by the petitioner on some occasions. The revenue assured that the appeal would be decided expeditiously, preferably within six weeks, contingent upon the petitioner not seeking further adjournments. The court expressed its expectation that the competent authority would decide the appeal within the stipulated period. No specific issue regarding the merits of the appeal or the assessment order was decided, as the petition was disposed of on procedural grounds based on the parties' submissions. The court also disposed of pending applications.

What were the facts?

The petitioner, Saurabh Bhargava, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh seeking a direction to the Commissioner of Income Tax (Appeals) [CIT(A)], Gurgaon-1, to expeditiously hear and decide his appeal. The appeal, bearing number CIT(A), Gurgaon-1/10926/2019-20, was filed on December 18, 2019, against an assessment order dated November 19, 2019. The respondents, including the Central Board of Direct Taxes, were represented by Senior Standing Counsel and Junior Standing Counsel. An application for amendment of the memo of parties was allowed with the consent of the respondents.

What were the issues?

1. Whether the High Court should direct the CIT(A) to expeditiously hear and decide the appeal filed by the petitioner (Question of procedure). Assessee's Contention: The petitioner sought a direction for the expeditious disposal of his appeal, which had been pending since December 18, 2019. Revenue's Contention: The revenue, through its counsel, submitted that the appeal was listed for hearing on multiple dates (October 24, 2025, November 3, 2025, November 6, 2025, and November 10, 2025). They stated that the matter was adjourned at the petitioner's request on several occasions and was then listed for hearing on November 14, 2025. The revenue assured that the appeal would be decided expeditiously, preferably within six weeks, subject to any adjournments sought by the petitioner.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
126 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP No.30520 of 2025 (O&M) Date of Decision: 13.11.2025 Saurabh Bhargava …Petitioner Versus The Central Board of Direct Taxes and others …Respondents CORAM: HON’BLE MRS. JUSTICE LISA GILL HON’BLE MRS. JUSTICE MEENAKSHI I. MEHTA Present:- Mr. Vaibhav Suri, Advocate (joined through VC) and Mr Himanshu Kashyap, Advocate for petitioner. Mr. Varun Issar, Sr. Standing Counsel, and Ms. Pridhi Sandhu, Jr. Standing Counsel, Income Tax Dept. for respondents. ***** LISA GILL, J.(Oral) CM No.15468-CWP of 2025 Notice of this application, whereby applicant-petitioner seeks amendment in memo of parties. Mr. Varun Issar, Senior Standing Counsel, Income Tax Department, accepts notice on behalf of respondents and does not raise any objection. At request and with consent of learned counsel for parties, application is allowed and amended memo of parties, annexed along-with application, is taken on record, subject to just exception. CWP No.30520 of 2025 1. Prayer in this writ-petition is for directing respondent No.2 to NEETU RANI 2025.11.17 14:35 I attest to the accuracy and

authenticity of this order/judgment PHHC, CHD

CWP No.30520 of 2025 (O&M) -2-

expeditiously hear and decide appeal bearing No.CIT(A), Gurgaon-1/10926/ 2019-20 filed on 18.12.2019 against assessment order dated 19.11.2019. 2. Learned counsel for respondents, on instructions from Deputy Commissioner of Income Tax Circle 3(1) Gurgaon, submit that appeal filed by petitioner was listed for hearing on 24.10.2025; thereafter adjourned at his request, to 03.11.2025, wherein a request for VC hearing was made. The matter was, then, adjourned to 06.11.2025 on which date the assessee sought more time and matter was adjourned to 10.11.2025 and now, it is stated to be listed for hearing on 14.11.2025. 3. Learned counsel for respondents submit that matter shall be decided expeditiously and preferably within six weeks subject to any adjournment etc. which may be sought by the petitioner.

4.

Learned counsel for petitioner submits that no adjournment shall be sought by petitioner.

5.

Keeping in view facts and circumstances as above, this writ- petition is disposed of in view of statement made before us on behalf of respondents and their specific stand. It is expected that appeal shall be decided by competent authority within the period as above.

6.

Pending application(s), if any, stand(s) disposed of.

(LISA GILL)

JUDGE

13.11.

2025

(MEENAKSHI I. MEHTA) neetu

JUDGE

Whether speaking/reasoned: Yes

Whether Reportable: Yes/No NEETU RANI 2025.11.17 14:35 I attest to the accuracy and authenticity of this order/judgment PHHC, CHD

Recent GST High Court judgments

Search GST case law →