SH MUKUL ROHATGI vs. DEPUTY ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 61(1) & ORS.

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W.P.(C)/6364/2025HC DelhiDLHC01029568202514 May 2025Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA2 pages
AI SummaryPartly Allowed

What did the High Court hold?

The Delhi High Court declined to issue a specific direction for the disposal of the appeals within a fixed time frame of eight weeks. The Court reasoned that it was not aware of the quantum of appeals pending before the NFAC and did not consider it appropriate to manage the NFAC's board. However, the Court found merit in the petitioner's contention regarding priority hearing based on CBDT guidelines. Therefore, the Court disposed of the petition by directing the NFAC to consider the petitioner's appeals as expeditiously as feasible, according them priority in line with other appeals concerning senior citizens and matters involving tax demands exceeding Rupees One Crore. The Court did not decide on the merits of the appeals themselves.

What were the facts?

The petitioner, an individual, filed a writ petition before the Delhi High Court seeking a direction for the expeditious hearing of appeals concerning Assessment Years 2020-21, 2021-22, and 2022-23, pending before the National Faceless Appeal Centre (NFAC). The petitioner argued that the issues involved, particularly disallowance under Section 14A of the Income Tax Act, 1961, were recurring and he had succeeded on these issues for earlier assessment years. He also highlighted that he is a senior citizen and the tax demand exceeded Rupees One Crore, entitling him to priority hearing as per CBDT guidelines. The petitioner requested disposal of appeals within eight weeks.

What were the issues?

1. Whether the High Court should issue a direction for the expeditious and time-bound disposal of the petitioner's appeals pending before the NFAC, specifically within eight weeks. Assessee's Contentions: - The issues involved in the appeals are recurring and the petitioner has already succeeded before the tribunal on similar issues for earlier assessment years. - The petitioner is a senior citizen and the tax demand exceeds Rupees One Crore, warranting priority hearing as per CBDT guidelines. - A direction should be issued for the disposal of the appeals in a time-bound manner, preferably within eight weeks. Revenue's Contentions: - No specific contentions from the revenue are recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 14A

AI-generated summary — verify with the full judgment below

$~56 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6364/2025 & CM APPLs. 28991-92/2025

SH MUKUL ROHATGI .....Petitioner Through: Mr Ajay Vohra, Sr Advocate with Mr Subas Chandra Acharya, Mr. Aniket D. Agrawal, Mr. Keshav Sehgal, Mr. Samarth Chaudhari and Mr. Shivam Gaur, Advocates.

versus

DEPUTY ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 61(1) & ORS. .....Respondents

Through: Counsel (Appearance not given)

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU

HON'BLE MR. JUSTICE TEJAS KARIA

O R D E R %

14.05.2025 1. Issue notice. The learned counsel appearing for the respondent accepts notice. 2. This is a petition filed by the petitioner, inter alia, praying that a direction be issued for the expeditious hearing of the appeals in respect of Assessment Years [AY] 2020-21, 2021-22 and 2022-23, which are now pending before the National Faceless Appeal Centre [NFAC]. 3. Mr. Vohra, the learned senior counsel appearing for the petitioner submits that the issues involved in the appeals are recurring and the petitioner has already succeeded before the tribunal on the issues involved, — particularly, disallowance under Section 14A of the Income Tax Act, 1961 [the Act] — for earlier assessment years. He also states that the petitioner is a senior citizen and the demand exceeds Rupees One Crore. Therefore, in terms of the guidelines issued by the Central Board of Direct 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 01/07/2025 at 19:40:09

Taxes [CBDT], the appeals are required to be heard on a priority. 4. He, thus, prays that a direction be issued for disposal of the appeals in a time bound manner and preferably within a period of eight weeks from date. 5. Insofar as the request of issuing a direction to dispose of the appeals in a time bound manner is concerned, we are unable to accede to the said request. This is principally for the reason that we are not aware of the quantum of appeals pending before the NFAC and we do not consider it apposite to manage their board. 6. However, insofar as the petitioner’s contention that he needs to be accorded the priority in terms of the guidelines issued by the CBDT is concerned, the same is merited. 7. In view of the above, we dispose of the present petition by directing the NFAC to consider the appeals filed by the petitioner as expeditiously as feasible and according it priority as other appeals in the category of matters relating to senior citizens and those involving tax above Rupees One Crore. 8. The petition is disposed of in the aforesaid terms. The pending applications also stand disposed of.

VIBHU BAKHRU, J

TEJAS KARIA, J MAY 14, 2025/sms

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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 01/07/2025 at 19:40:09

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