Gurdeep Singh Gill v. Union Of India

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPT No. 160 of 2023 Gurdeep Singh Gill S/o Late Shri Sohan Singh Gill Aged About 70Years R/o 18, Malviya Nagar, Durg, District : Durg, Chhattisgarh ---- Petitioner Versus 1.Union Of India Through Its Secretary, Ministry Of Finance,Income Tax Department, North Block, New Delhi. Income Tax Department, North Block, New Delhi. 2.Commissioner Of Income Tax (Appeals) Through NationalFaceless Appeal Centre, Room No.245-A, North Block, NewDelhi. Faceless Appeal Centre, Room No.245-A, North Block, NewDelhi. 3.Office Of The Income Tax Officer - 2(1) Through Income TaxOfficer - 2(1), Aayakar Bhawan, New Civic Centre, Bhilai, District: Durg, Chhattisgarh Officer - 2(1), Aayakar Bhawan, New Civic Centre, Bhilai, District: Durg, Chhattisgarh ---- Respondents WPT No. 161 of 2023 Gurdeep Singh Gill S/o Late Shri Sohan Singh Gill Aged About 70 Years R/o 18, Malviya Nagar, Durg, District : Durg, Chhattisgarh ---- Petitioner Versus 1.The Union Of India Through Its Secretary, Ministry Of Finance,Income Tax Department, North Block, New Delhi, District : NewDelhi, Delhi Income Tax Department, North Block, New Delhi, District : NewDelhi, Delhi 2.Commissioner Of Income Tax (Appeals) Through NationalFaceless Appeal Centre, Room No. 245-A, North Block, NewDelhi, District : New Delhi, Delhi Faceless Appeal Centre, Room No. 245-A, North Block, NewDelhi, District : New Delhi, Delhi 3.Office Of The Income Tax Officer-2(1) Through Income TaxOfficer 2(1), Aayakar Bhawan, New Civic Centre, Bhilai, District :Durg, Chhattisgarh Officer 2(1), Aayakar Bhawan, New Civic Centre, Bhilai, District :Durg, Chhattisgarh ---- Respondents WPT No. 162 of 2023 Gurdeep Singh Gill S/o Late Shri Sohan Singh Gill Aged About 70Years R/o 18, Malviya Nagar Durg, District : Durg, Chhattisgarh ---- Petitioner Versus 1.Union Of India Through Its Secretary, Ministry Of Finance,Income Tax Department, North Block, New Delhi, District : NewDelhi, Delhi Income Tax Department, North Block, New Delhi, District : NewDelhi, Delhi 2.Commissioner Of Income Tax (Appeals) Through NationalFaceless Appeal Centre, Room No. 245-A, North Block, NewDelhi, District : New Delhi, Delhi Faceless Appeal Centre, Room No. 245-A, North Block, NewDelhi, District : New Delhi, Delhi 3.Office Of The Income Tax Officer 2 (1) Through Income TaxOfficer 2 (1) Aayakar Bhawan, New Civic, Centre, Bhilai,District : Durg, Chhattisgarh Officer 2 (1) Aayakar Bhawan, New Civic, Centre, Bhilai,District : Durg, Chhattisgarh ---- Respondents WPT No. 163 of 2023 Gurdeep Singh Gill S/o Late Shri Sohan Singh Gill Aged About 70Years R/o 18, Malviya Nagar, Durg, District : Durg, Chhattisgarh ---- Petitioner Versus 1.Union Of India Through Its Secretary, Ministry Of Finance,Income Tax Department, North Block, New Delhi. Income Tax Department, North Block, New Delhi. 2.Commissioner Of Income Tax (Appeals) Through NationalFaceless Appeal Centre, Room No.245-A, North Block, NewDelhi. Faceless Appeal Centre, Room No.245-A, North Block, NewDelhi. 3.Office Of The Income Tax Officer - 2(1) Through Income TaxOfficer - 2(1), Aayakar Bhawan, New Civic Centre, Bhilai, District: Durg, Chhattisgarh Officer - 2(1), Aayakar Bhawan, New Civic Centre, Bhilai, District: Durg, Chhattisgarh ---- Respondents WPT No. 164 of 2023 Gurdeep Singh Gill S/o Late Shri Sohan Singh Gill Aged About 70Years R/o 18, Malviya Nagar, Durg District Durg (Chhattisgarh) ---- Petitioner Versus 1.Union Of India Through Its Secretary, Ministry Of Finance,Income, Tax Department, North Block, New Delhi Income, Tax Department, North Block, New Delhi 3.Office Of The Income Tax Officer - 2(1) Through Income TaxOfficer - 2(1), Aayakar Bhawan, New Civic Centre, Bhilai, District: Durg, Chhattisgarh Officer - 2(1), Aayakar Bhawan, New Civic Centre, Bhilai, District: Durg, Chhattisgarh ---- Respondents WPT No. 164 of 2023 Gurdeep Singh Gill S/o Late Shri Sohan Singh Gill Aged About 70Years R/o 18, Malviya Nagar, Durg District Durg (Chhattisgarh) ---- Petitioner Versus 1.Union Of India Through Its Secretary, Ministry Of Finance,Income, Tax Department, North Block, New Delhi Income, Tax Department, North Block, New Delhi 2.Commissioner Of Income Tax (Appeals) Through NationalFaceless Appeal Centre, Room No. 245 - A, North Block, NewDelhi Faceless Appeal Centre, Room No. 245 - A, North Block, NewDelhi 3.Office Of The Income Tax Officer - 2(1) Through Income TaxOfficer - 2(1), Aayakar Bhawan, New Civic Centre, Bhilai, DistrictDurg (Chhattisgarh) Officer - 2(1), Aayakar Bhawan, New Civic Centre, Bhilai, DistrictDurg (Chhattisgarh) ---- Respondents WPT No. 165 of 2023 Gurdeep Singh Gill S/o Late Shri Sohan Singh Gill Aged About 70Years R/o 18, Malviya Nagar, Durg, District : Durg, Chhattisgarh ---- Petitioner Versus 1.Union Of India Through Its Secretary, Ministry Of Finance,Income Tax Department, North Block, New Delhi. Income Tax Department, North Block, New Delhi. 2.Commissioner Of Income Tax (Appeals) Through NationalFaceless Appeal Centre, Room No. 245-A, North Block, NewDelhi. Faceless Appeal Centre, Room No. 245-A, North Block, NewDelhi. 3.Office Of The Income Tax Officer - 2 (1) Through Income TaxOfficer - 2(1), Aayakar Bhawan, New Civic Centre, Bhilai, District: Durg, Chhattisgarh Officer - 2(1), Aayakar Bhawan, New Civic Centre, Bhilai, District: Durg, Chhattisgarh ---- Respondent WPT No. 166 of 2023 Gurdeep Singh Gill S/o. Late Shri Sohan Singh Gill, Aged About 70Years R/o. 18, Malviya Nagar, Durg, District Durg Chhattisgarh ---- Petitioner Versus 1.Union Of India Through Its Secretary, Ministry Of Finance,Income Tax Department, North Block, New Delhi. Income Tax Department, North Block, New Delhi. 2.Commissioner Of Income Tax (Appeals), Through NationalFaceless Appeal Centre, Room No. 245-A, North Block, NewDelhi Faceless Appeal Centre, Room No. 245-A, North Block, NewDelhi 3.Office Of The Income Tax Officer -2(1), Through Income TaxOfficer -2(1), Aayakar Bhawan, New Civic Centre, Bhilai, DistrictDurg Chhattisgarh Officer -2(1), Aayakar Bhawan, New Civic Centre, Bhilai, DistrictDurg Chhattisgarh ---- Respondents (Cause-title taken from Case Information System) For Petitioner : Mr. Sanjay Patel, Advocate. For Respondent No.1 : Mr. Rishabh Dev Singh holding brief of Mr. Ramakant Mishra, Deputy Solicitor General. Mr. Ramakant Mishra, Deputy Solicitor General. For Respondents 2 & 3 : Mr. Ajay Kumrani holding brief of Mr. Amit Chaudhari, Advocate. Chaudhari, Advocate. Hon’ble Shri Rakesh Mohan Pandey, Judge Order on Board 29.05.2023 1.The limited grievance of the petitioners is that they havepreferred statutory appeals before the Commissioner ofIncome Tax (Appeal) on 09.02.2023, but the same have notbeen considered and decided by the competent authority tilldate.preferred statutory appeals before the Commissioner ofIncome Tax (Appeal) on 09.02.2023, but the same have notbeen considered and decided by the competent authority tilldate. 2.Learned counsel for the petitioner would submit that a directionmay be issued to the Appellate Authority to consider anddecide the pending appeals within the stipulated period of timeas the appeals were preferred on 09.02.2023.may be issued to the Appellate Authority to consider anddecide the pending appeals within the stipulated period of timeas the appeals were preferred on 09.02.2023. 2.Learned counsel for the petitioner would submit that a directionmay be issued to the Appellate Authority to consider anddecide the pending appeals within the stipulated period of timeas the appeals were preferred on 09.02.2023.may be issued to the Appellate Authority to consider anddecide the pending appeals within the stipulated period of timeas the appeals were preferred on 09.02.2023. 3.On the other hand, learned counsel, appearing for therespondents would oppose the submissions advanced bylearned counsel for the petitioners.respondents would oppose the submissions advanced bylearned counsel for the petitioners. 4.I have heard learned counsel appearing for the parties andhave perused the documents annexed with the writ petition.have perused the documents annexed with the writ petition. 5.Considering the limited grievance of the petitioners, it would be appropriate to direct the respondent No.2 i.e. Commissioner ofIncome Tax (Appeals) to consider and decide the pendingappeals filed in Form No.35 bearing acknowledgment Nos.955270590140223, 955266750140223, 954803940130223,954798640130223, 955001980130223, 955136420140223and 954901070130223 within a further period of 90 days fromthe date of receipt of certified copy of this order keeping inmind the fact that the appeals were preferred on 09.02.2023and the bank account of the petitioners have been freezed andon account of that very ground, he could not appear in theproceedings. 6. With the aforesaid observations / directions, these writ petitionsstand disposed of. 7.In view of above, I.A. No.01, an application for hearing the caseduring summer vacation and I.A. No.02, an application forurgent hearing, stand disposed of. Sd/- (Rakesh Mohan Pandey) Vacation Judge