SURESH KUMAR JAIN vs. ACIT, CIRCLE- 49(1) & ANR.

PDF · subscribers
W.P.(C)/9465/2025HC DelhiDLHC01041596202510 July 2025Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court acknowledged the petitioner's grievance regarding the delay in the disposal of his appeal by the NFAC. While inclined to issue directions for a time-bound disposal, the Court refrained from passing such an order. This was due to the Court's lack of awareness regarding the backlog with the concerned appellate authority. However, the Court requested the concerned authority to consider the petitioner's appeal as expeditiously as possible, in its own turn. The petition was disposed of with this observation and request. No specific finding was made on the merits of the appeal itself, nor were any specific IT Act sections discussed in relation to the substantive appeal.

What were the facts?

The petitioner, Suresh Kumar Jain, filed a writ petition before the Delhi High Court seeking directions for the National Faceless Appeal Centre (NFAC) to dispose of his appeal. The appeal was against an assessment order dated 16.12.2019 for Assessment Year 2017-18 and was filed with the NFAC on 08.01.2020. The petitioner's grievance is that over five years have passed since filing the appeal, and it remains undecided. He also stated that he had filed written submissions on multiple dates (10.05.2022, 17.07.2022, and 05.11.2022) in response to NFAC communications, but these have not been addressed.

What were the issues?

1. Whether directions should be issued to the National Faceless Appeal Centre (NFAC) to dispose of the petitioner's appeal against the assessment order dated 16.12.2019 for AY 2017-18 in a time-bound manner. Assessee's Contention: The petitioner argued that more than five years have elapsed since filing the appeal and his written submissions, and the appeal has not been disposed of, causing undue delay. Revenue's Contention: The judgment does not record any specific contentions from the revenue.

AI-generated summary — verify with the full judgment below

W.P.(C) 9465/2025 Page 1 of 2

$~55 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9465/2025

SURESH KUMAR JAIN

.....Petitioner

Through: Mr. Mukesh Gupta, Adv.

versus

ACIT, CIRCLE- 49(1) & ANR.

.....Respondents

Through: Adv. (appearance not given)

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU

HON'BLE MR. JUSTICE TEJAS KARIA

O R D E R %

10.07.2025

1.

The petitioner has filed the present petition, inter alia, praying that directions be issued to the National Faceless Appeal Centre [NFAC] to dispose of the petitioner’s appeal against an assessment order dated 16.12.2019 for assessment year [AY] 2017-18. The said appeal was preferred before the NFAC on 08.01.2020. It is the petitioner’s grievance that more than five years have lapsed but the petitioner’s appeal is yet to be disposed of. 2. The petitioner also states that he had filed his written submissions on 10.05.2022, 17.07.2022 and 05.11.2022, pursuant to the communication received from the NFAC; however, the same have not been taken up. 3. Although we are inclined to issue directions to dispose of the petitioner’s appeal in a time bound manner, we are refraining from passing any such order as we are not aware of the backlog with the concerned 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 15/07/2025 at 11:36:30

W.P.(C) 9465/2025 Page 2 of 2

appellate authority. However, we request the concerned authority to consider the petitioner’s appeal as expeditiously as possible in its own turn. 4. The petition is disposed of in the above terms.

VIBHU BAKHRU, J

TEJAS KARIA, J JULY 10, 2025 ab 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 15/07/2025 at 11:36:30

Recent GST High Court judgments

Search GST case law →