VERINT SYSTEMS INDIA PRIVATE LIMITED vs. JOINT COMMISSIONER OF INCOME TAX RANGE 26 DELHI & ORS.

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W.P.(C)/16283/2026HC DelhiDLHC01053055202603 November 2026Bench: HON'BLE MR. JUSTICE DINESH MEHTA,HON'BLE DR. JUSTICE ADITI CHOUDHARY2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court acknowledged that expeditious disposal of an appeal is the right of an assessee. However, in the absence of figures regarding the overall pendency of appeals before the CIT(A), the Court declined to issue a specific direction to prioritize the petitioner's case over other pending appeals. Instead, the Court directed the petitioner to file a fresh application before the CIT(A) for an early hearing. The Court also requested the appellate authority to consider this application and take up the petitioner's appeal for expeditious disposal, subject to the availability of time and the pendency of more urgent or prior appeals. The Court did not decide on the merits of the petitioner's underlying appeal.

What were the facts?

The petitioner, Verint Systems India Private Limited, filed a writ petition before the Delhi High Court. The grievance was that its appeal before the Commissioner of Income Tax Appeals (CIT(A)) had been pending for over six years. Despite the petitioner attending all eight scheduled hearings and filing written submissions, the CIT(A) had not decided the appeal. The petitioner had made multiple applications and representations to the CIT(A) seeking early disposal, but these were unsuccessful. The petitioner's counsel could not provide data on the overall pendency of appeals before the CIT(A).

What were the issues?

1. Whether the High Court should issue a specific direction for the expeditious disposal of the petitioner's appeal, given its pendency of over six years before the CIT(A)? (Question of law and fact, concerning the right to timely justice and administrative efficiency). Assessee's Contention: The petitioner argued that the prolonged pendency of its appeal for over six years, despite its consistent engagement and attempts to seek early disposal, warranted judicial intervention for an expeditious decision. Revenue's Contention: The judgment does not record any specific contentions from the respondents (Joint Commissioner of Income Tax Range 26 Delhi & Ors.).

AI-generated summary — verify with the full judgment below

$~41 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010530552026 + W.P.(C) 16283/2026 & CM APPL. 76283/2026

VERINT SYSTEMS INDIA PRIVATE LIMITED .....Petitioner

Through: Ms. Ananya Kapoor, Advocate

versus JOINT COMMISSIONER OF INCOME TAX RANGE 26 DELHI & ORS.

.....Respondents

Through: Counsel (appearance not given)

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA

HON'BLE DR. JUSTICE ADITI CHOUDHARY

O R D E R %

03.11.2026

1.

The petitioner has approached this Court with a grievance that its appeal has been pending consideration before the Commissioner of Income Tax Appeals [CIT(A)] for more than six years and in spite of the fact that the petitioner has appeared on all eight dates of hearing and has filed written submissions, the appellate authority has not decided the appeal. 2. Learned counsel for the petitioner submits that the petitioner has moved various applications before the appellate authority and representation before the Commissioner seeking early disposal of the appeal; however, nothing has been done. 3. On Court’s query, learned counsel for the petitioner was not in a position to apprise the Court about the overall pendency of the appeals before the appellate authority. 4. In absence of figures of pendency, we do not propose to issue any This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 06/11/2026 at 12:46:53

direction to decide a particular case and give it priority over other pending appeals. But in any case, expeditious disposal of the appeal is right of an assessee, we therefore, direct the petitioner to move an application for early hearing before the CIT(A) with a corresponding request to the appellate authority to take up petitioner’s appeal for expeditious disposal, subject of course to other urgent appeals and prior pending appeals. 5. The petition stands disposed of. Pending application(s) also stands disposed of. DINESH MEHTA, J.

ADITI CHOUDHARY, J. NOVEMBER 3, 2026/p’ma This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 06/11/2026 at 12:46:53

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