Ms Nokia Solutions And Networks India Private Limited v. Principal Commissioner Of Income Tax Circle 4 & Anr

$~49 IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1931/2024 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 VARMAHON'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 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