MS NOKIA SOLUTIONS AND NETWORKS INDIA PRIVATE LIMITED vs. PRINCIPAL COMMISSIONER OF INCOME TAX CIRCLE 4 & ANR.

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W.P.(C)/1931/2024HC DelhiDLHC01004791202409 February 2024Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV2 pages

AI SummaryRemanded

What did the High Court hold?

The Delhi High Court declined to issue a peremptory direction for out-of-turn disposal of the appeals. The Court noted that in the absence of material indicating the state of the appellate authority's board, it could not justify such a direction. The Court was also unaware if appeals of earlier vintage were pending before the authority. Consequently, the Court disposed of the writ petition with the observation that the appellate authority shall duly consider the applications for expeditious disposal made by the petitioner and take further proceedings accordingly. No specific finding was made on the merits of the appeals themselves, as the petition was for procedural relief.

What were the facts?

The petitioner, M/s Nokia Solutions and Networks India Private Limited, filed a writ petition before the Delhi High Court seeking a mandamus directing the Principal Commissioner of Income Tax (Appeals) to expeditiously dispose of pending appeals for Assessment Years 2013-14 to 2018-19 on a priority basis. The appeals were stated to be pending before the second respondent (the appellate authority). The petitioner sought an out-of-turn disposal in a time-bound manner. The revenue was represented by the Principal Commissioner of Income Tax Circle 4 and another.

What were the issues?

1. Whether the High Court should issue a writ of mandamus directing the appellate authority to dispose of the pending appeals for AY 2013-14 to 2018-19 on an out-of-turn/priority basis in a time-bound manner? (Question of law and fact, turning on the court's discretion and administrative considerations). Assessee's Contention: The petitioner sought a direction for expeditious disposal of their appeals. Revenue's Contention: The revenue did not record any specific contention regarding the prayer for expeditious disposal.

AI-generated summary — verify with the full judgment below

MS NOKIA SOLUTIONS AND NETWORKS INDIA

PRIVATE LIMITED

..... Petitioner Through: Mr. Deepak Chopra, Mr. Ankul Goyal, Mr. Pulkit Pandey, Advs.

versus

PRINCIPAL COMMISSIONER OF INCOME TAX CIRCLE 4

& ANR.

..... Respondents

Through: Mr. Abhishek Maratha, SSC.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR

KAURAV

O R D E R %

09.02.2024 1. This writ petition has been preferred seeking the following reliefs:- “(a) Issue a writ of mandamus or any other appropriate writ directing the Second Respondent to expeditiously dispose of the pending Appeals for AY 2013-14 to 2018-19 on an out of turn/priority basis in a time bound manner; (b) Pass such other orders which this Hon’ble Court may deem fit and proper on the facts and in the circumstances of the case.” 2. The prayer essentially is for expeditious disposal of appeals for Assessment Years 2013-14 to 2018-19 which are stated to be pending before the second respondent. 3. In the absence of any material placed before us which may give us an indication of the state of the board of the concerned appellate authority, we find no justification to frame any peremptory direction for out of turn disposal of these appeals. This more so since we are 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 16/12/2024 at 14:38:21

unaware of whether there are appeals of earlier vintage which may be pending before the said authority. 4. We thus dispose of the writ petition with the observation that the appellate authority shall duly consider the applications for expeditious disposal which have been made and take further proceedings accordingly. 5. The writ petition accordingly stands disposed of on the aforesaid terms.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J. FEBRUARY 9, 2024/neha

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 16/12/2024 at 14:38:21

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