WORLD ASSOCIATION FOR SMALL AND MEDIUM ENTERPRISES vs. NATIONAL FACELESS APPEAL CENTRE INCOME TAX DEPARTMENT & ORS.

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W.P.(C)/5504/2026HC DelhiDLHC01017186202623 April 2026Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court held that no sweeping direction can be issued to the Appellate Authority to decide pending appeals unless quantifiable data regarding the pendency of appeals before the institution is placed before the court. The court noted that the petitioner is free to move an application before the Appellate Authority, who shall consider the same in accordance with the law. The petition was disposed of with this liberty granted to the petitioner. The court did not decide on the merits of the appeals themselves, but rather on the procedural aspect of seeking a direction for their disposal.

What were the facts?

The petitioner, World Association for Small and Medium Enterprises, filed a writ petition before the Delhi High Court seeking a direction to the Appellate Authority (Commissioner of Income Tax (Appeals)) to decide their appeals. These appeals have been pending since April 30, 2022, for Assessment Year 2017-18. The petitioner's counsel argued that their appeals were not being prioritized for consideration because the entire or substantial amount in dispute had been deposited or recovered, and priority was generally given to appeals where interim orders had been passed. The respondents were the National Faceless Appeal Centre, Income Tax Department, and others.

What were the issues?

1. Whether the High Court can issue a sweeping direction to the Appellate Authority to decide pending appeals, considering the pendency of appeals before such institutions? (Question of law and fact) Assessee's Contention: The petitioner argued that their appeals were not being taken up for consideration due to the deposit or recovery of the disputed amount, and that priority was given to appeals with interim orders. They sought a direction for their appeals to be decided. Revenue's Contention: The judgment does not record any specific contentions from the revenue's side regarding the issues raised by the petitioner. However, the court's observation implies a need for quantifiable data on appeal pendency before issuing directions.

AI-generated summary — verify with the full judgment below

$~153 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5504/2026 & CM APPL. 26989/2026 WORLD ASSOCIATION FOR SMALL AND MEDIUM ENTERPRISES Through: Mr. Amit Shrivastava, Adv. versus NATIONAL FACELESS APPEAL CENTRE INCOME TAX DEPARTMENT & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC, Mr. Shivendra Singh and Mr. Yojit Pareek, JSCs and Mr. Surya, Adv. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

23.04.2026 1. By way of the present writ petition, the petitioner has sought direction to the Appellate Authority (Commissioner of Income Tax (Appeals)) to decide petitioner’s appeals, which are pending since 30.04.2022 for Assessment Year 2017-18. 2. Learned counsel for the appellant submitted that since the entire/substantial amount has been deposited or recovered by the respondents, petitioner’s appeals are not being taken up for consideration as the priority is generally given to those appeals, in which interim order has been passed. 3. Having heard learned counsel for the petitioner, we are of the view 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 25/04/2026 at 13:14:37

that no sweeping direction can be issued to the Appellate Authority, unless quantifiable data in relation to pendency of appeals before the institutions is placed before us. 4. Be that as it may, the petitioner is free to move an application before the Appellate Authority, who shall consider the same in accordance with law. 5. Petition stands disposed of along with all pending applications. DINESH MEHTA, J VINOD KUMAR, J APRIL 23, 2026/cd 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 25/04/2026 at 13:14:37

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