Indico Vanijya Private Limited v. Commissioner Of Income Tax (Appeals) And Ors

IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE WPO/721/2024 INDICO VANIJYA PRIVATE LIMITED VERSUS COMMISSIONER OF INCOME TAX (APPEALS) AND ORS. BEFORE : THE HON’BLE JUSTICE RAJA BASU CHOWDHURY Date: 13[th] August, 2024 Appearance :Mr. Siddharth Das, Adv. Ms. Swapna Das, Adv. …for the petitioner Mr. Smarajit Roychowdhury, Adv. Mr. Soumen Bhattacharjee, Adv. Ms. Doyel Dey, Adv. ….for respondents The Court :- Present writ petition has been filed, inter alia, calling upon the respondent no.1 to dispose of the petitioner’s appeal for the assessment year 2014-15 which has been filed on 22[nd] October, 2021 and is pending since then. Challenging, inter alia, an assessment order passed under Section 147 read with 144B of the Income Tax Act, 1961 dated 29[th] September, 2021, an appeal had been filed by the petitioner under Section 246 of the said Act. Mr. Das, learned Advocate appearing for the petitioner by drawing attention of this Court to the acknowledgement issued by the Income Tax Department on 22[nd] October, 2021 would submit that the appeal from the aforesaid assessment order is pending adjudication before the Appellate Authority. The said appeal is yet to be disposed of. He prays for expeditious disposal of the appeal. Mr. Roychowdhury, learned Advocate appearing for the respondents would confirm the fact that the appeal is still pending. Having regard to the aforesaid and considering the materials on record, I am of the view that the respondent no.1 should take steps to expeditiously dispose of the appeal within a period of twelve weeks from the date of communication of this order without granting any unnecessary adjournment. With the above observation, the present writ petition is disposed of. There will be no order as to costs. (RAJA BASU CHOWDHURY, J.) akg/