RAJBIR JAIN vs. INCOME TAX OFFICER AND ORS

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W.P.(C)/3451/2026HC DelhiDLHC01010075202618 March 2026Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that it could not issue a direction to the Appellate Authority to give priority to the petitioner's appeals. The Court reasoned that without quantifiable data and details of the pendency of appeals before the appellate authority, it was not in a position to disturb the priorities set by that authority. Issuing such a direction would mean ignoring the urgency and priority of other assessees. Therefore, the writ petitions were dismissed. The petitioner was, however, advised to move an application for early hearing before the Appellate Authority, which would then decide it in accordance with the law.

What were the facts?

The petitioner, Rajbir Jain, filed two writ petitions before the Delhi High Court seeking a direction for the early disposal of appeals. These appeals were filed in 2023 against relevant assessment orders. The Income Tax Officer and others were the respondents. The High Court noted that without quantifiable data and details of the pendency of appeals before the appellate authority, it could not disturb the priorities of that authority. The Court stated that as a supervisory jurisdiction, it could not issue a direction to the Appellate Authority to give priority to the petitioner's appeals, thereby ignoring the urgency and priority of other assessees.

What were the issues?

1. Whether the High Court, in its supervisory jurisdiction, can direct an Appellate Authority to give priority to a specific assessee's appeals for early disposal, irrespective of the pendency and priorities of other cases? (Question of law) The petitioner argued for an early disposal of their appeals. The revenue did not explicitly record arguments in the judgment. The Court, however, considered the lack of quantifiable data regarding pendency and the potential to disregard other assessees' priorities as reasons not to issue such a direction.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

W.P.(C) 3451/2026
W.P.(C) 3452/2026

Read from the judgment's own cause title. This page is filed under one of them.

$~50 & 51 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3451/2026 CM APPL. 16552/2026 + W.P.(C) 3452/2026 CM APPL. 16553/2026

RAJBIR JAIN .....Petitioner

Through: Mr. Nikhil Goyal, Advocate.

versus

INCOME TAX OFFICER AND ORS .....Respondent Through: Mr. Abhishek Maratha, Sr. Standing Counsel, Mr. Apoorv Agarwal Jr. SCs, Ms Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms Muskaan Goel, Mr. Himanshu Gaur, Mr. Gaurav Kumar Arya and Mr. Mr. Pushpag Shah Johari, Advs.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA

HON'BLE MR. JUSTICE VINOD KUMAR

18.03.2026 O R D E R 1. The petitioner has preferred the writ petition seeking direction for early disposal of the appeal. 2. Pursuant to the Court’s query, learned counsel for petitioner submitted that the appeals against the relevant assessment order were filed in the year 2023. Without quantifiable data and details of pendency of appeals, before the appellate authority we cannot disturb the priorities of the Appellate Authority concerned. We as a Court of supervisory jurisdiction cannot issue 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 20/03/2026 at 13:40:07

a direction to the Appellate Authority to give priority to the petitioner’s appeals. Ignoring urgency and priority of other assessees. 3. The writ petitions, therefore, fail. 4. Needless to mention, the petitioner shall be free to move application for early hearing before the Appellate Authority, who shall decide the same in accordance with law. 5. Pending application(s) disposed of.

DINESH MEHTA, J

VINOD KUMAR, J MARCH 18, 2026/dd 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 20/03/2026 at 13:40:07

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