Caspian Impact Investment Adviser Pvt. Ltd. vs. Commissioner of Income tax (Appeals)

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WP/2113/2025HC TelanganaHBHC01004085202527 January 2025Bench: SUJOY PAUL,RENUKA YARA5 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court disposed of the writ petition by directing the appellate authority (Respondent No. 1) to make an endeavor to decide the pending appeal of the petitioner expeditiously, preferably within six months from the date of communication of the order. The Court explicitly stated that it had not expressed any opinion on the merits of the case. The interlocutory applications, if any, were also closed. No costs were awarded. The direction to the assessing officer to refrain from taking action was implicitly addressed by the focus on expediting the appeal, which would resolve the underlying dispute.

What were the facts?

The petitioner, Caspian Impact Investment Adviser Pvt. Ltd., filed a writ petition before the High Court of Telangana at Hyderabad. The petition challenged an intimation dated June 4, 2020, issued by the Deputy Commissioner of Income Tax (Respondent No. 2) under Section 200A of the Income Tax Act, 1961, relating to the Financial Year 2019-20. The petitioner had filed an appeal against this intimation before the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi (Respondent No. 1) on August 18, 2020. The primary grievance was the delay in the disposal of this appeal. The petitioner sought a writ of mandamus directing Respondent No. 1 to decide the appeal expeditiously and also sought a direction to Respondent No. 2 not to take any coercive action pursuant to the intimation.

What were the issues?

1. Whether the High Court should direct the appellate authority (Respondent No. 1) to decide the pending appeal of the petitioner expeditiously, considering the delay since August 18, 2020, under Article 226 of the Constitution of India. Assessee's contention: The petitioner argued that their appeal has been pending before the appellate authority since August 18, 2020, and sought an expeditious decision. They also sought a stay on any action by the assessing officer pursuant to the intimation. Revenue's contention: The revenue had no objection to the innocuous prayer for expeditious disposal of the appeal.

Which sections of the Income-tax Act were involved?

Section 200A,Section 246A

AI-generated summary — verify with the full judgment below

[ 3446 ] IN THE HIGH GOURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENry SEVENTH DAY OF JANUARY TWO THOUSAND AND TWENW FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA Between: Caspian Impact lnvestment Adviser Pvt. Ltd., 4th Floor, Plot No. 40 and 41, Ventureast Plan., Financial District, Gachibowli, Hyderabad - 500032, Rep. by its Director, Mr. Bulusu Venkata Narasimham. ..,PETITIONER AND '1. Commissioner of lncome tax (Appeals), National Faceless Appeal Centre, New Delhi. 2. The Deputy Commissioner of lncome, AC Guards, Masab Tank, Hyderabad 3. The Union of lndia, Government of lndia North Block New Delhi 4. The Deputy Commissioner of lncome-Tax, Circle (TDS) 1(1), lncome-Tax Towers, AC Guards, Masab Tank, Hyderabad-500004, Telangana State. 5. The Union of lndia, through the Secretary, Ministry of Finance, Government of lndia, North Block, New Delhi-l 10101. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS directing the Respondent No. 1 to decide the Appeal filed by the Petitioner on 18-08-2020 (Annexure-P) under Section 2464 ot th6 lncome Tax Act, 1961, against the intimation, dated 04-06-2020, issued by the Second Respondent under Section 200A of the Act, relating to the Financial Year 2019- 20, within such time as may be fixed by this Hon'ble High Court and further direct the Respondent No. 2 not to take any action pursuant to said intimation issued under Section 200A of the Act. WRIT PETITION NO:2113 OF 2025

lA NO: 1 oF 2025 Petition under section 151 cpc praying that in the circumstances stated in the affidavil fired in support^of the peiition, Ine Hign court may u" pr"r""J t" direct the Respondent No. 2. not to'take any action pursuant to the intimation, dated 04-06-2020, issued under section 2004 relating to the Financiar year 2019_ 20 under the lncome Tax Act, 196.1. Counsel for the Petitioner: SRt H. THAKKAR REp. FOR SRI G. NARENDRA CHETW Counsel for the Respondent No.1 & 2: SRI A. RAMA KRISHNA REDDY, JR. SC FOR INCOME TAX Counsel for the Respondent No.3: SRI cADl PRAVEEN KUMAR, DY. SOLICITOR GENERAL OF INDIA The Court made the following: ORDER

\ THE HON'BLE THE ACTING CIIIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENI'KA YARA WRIT PETITION No.2113 of 2O25 ORDER (Per the Hon'ble the Acting Chief Justice) Chetty, learned counsel for the petitioner, Sri A. Rama Krishna Reddy, learned Junior Standing Counsel for Income Tax Department, for respondent Nos.1 and 2, Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, for respondent, for respondent No.3. 2. The singular prayer advanced by learned counsel for the petitioner is that the petitioner's appeal is pending consideration before the appellate authority / re spondent No. 1 since 18.08.2020 and the sarne may be directed to be decided expeditiously. 3. The other side has no objection to this innocuous prayer. 4. Accordingly, this Writ Petition is disposed of by directing the appellate authority/respondent No.l to make an endeavour to decide the pending appeal of the petitioner expeditiously, preferably, within six months from the date of communication of copy of this order. It is made clear that this Court has not .e-xpressed any opinion on the merits of the case. No costs. I I Sri H. Thakkar, learned counsel represents Sri G. Narendra I it /

2 Interlocutory applications, if any pending, sha1l also stand closed. //TRUE COPY// SD/. N.SRIHARI ASSISTANT REGISThARv/ To, SECTION OFFICER 1. Commissioner of lncome tax (Appeals), National Faceless Appeal Centre, New Delhi. 2. The Deputy Commis.qioner of lncome, AC Guards, Masab Tank, Hyderabad 3. The Union of lndia, Government of lndia North Block New Delhi 4. The DepuV Commissioner of lncome-Tax, Circle (IDS) 1(1), lncome-Tax Towers, AC Guards, Masab Tank, Hvderabad-S0dO04. Teldnoana State. 5. The Union of lndia, through the Secri:tary, Ministry of Financel Government of lndia, North Block, New Delhi-1 10101. 6. One CC to SRI G NARENDRA CHETTY, Advocate [OPUC] 7. One CC to SRI A RAMA KRISHNA REDDY, JR. SCFOR TNCOME TAX loPUCl 8. One CC to SRI GADI PRAVEEN KUMAR, (Deputy Solicitor General of lndia), - High 9ou1t for the State of Tetangana at Hyderabid. [OPUC] 9. Two CD Copies BNq* \ \

HIGH COURT DATED:2710112025 ORDER WP.No.2113 of 2025 DISPOSING OF THE WRIT PETITION WITHOUT COSTS CC TODAY 1HE SIA )'4: 27JAil 2M Q. r': ^;'.-C \* o^ I, t6

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