Wp/10932/2023 Of Chaitram Alonkar v. Principal Commissioner Of Income Tax I

1 IN THE HIGH COURT OF MADHYA PRADESHAT JABALPURBEFORE HON'BLE SHRI JUSTICE SHEEL NAGU & HON'BLE SHRI JUSTICE AVANINDRA KUMAR SINGHON THE 14[th] OF JULY, 2023 WRIT PETITION No. 10932 of 2023 BETWEEN:- CHAITRAM ALONKAR S/O LATE JAIDEV ALONKAR,AGED ABOUT 80 YEARS, OCCUPATION: NIL/ PENSIONERR/O 132 NEAR MATA MANDIR BARARIPURACHINDWARA (MADHYA PRADESH) (BY SHRI SAPAN USRETHE - ADVOCATE ) .....PETITIONER AND 1.PRINCIPAL COMMISSIONER OF INCOME TAX IAAYAKAR BHAWAN NAPIER TOWN JABAPUR(MADHYA PRADESH)AAYAKAR BHAWAN NAPIER TOWN JABAPUR(MADHYA PRADESH) 2.INCOME TAX OFFICER CHHINDWARA WARD 1CHHINDWARA SHARDA SABURI BHAWANNAGPUR ROAD CHHINDWARA (MADHYAPRADESH)CHHINDWARA SHARDA SABURI BHAWANNAGPUR ROAD CHHINDWARA (MADHYAPRADESH) 3.PRINCIPAL COMMISSIONER OF INCOME TAX(APPEALS) AAYAKAR BHAWAN NAPIER TOWNJABALPUR (MADHYA PRADESH)(APPEALS) AAYAKAR BHAWAN NAPIER TOWNJABALPUR (MADHYA PRADESH) .....RESPONDENTS (BY SHRI SHUBHAM MANCHANI - ADVOCATE & SHRI MAYANK UPADHYAON BEHALF OF SHRI SIDDHARTH SHARMA - ADVOCATE FOR INCOMETAX) This petition coming on for admission this day, JUSTICE SHEEL NAGU passed the following: ORDER Heard on the question of admission as well as final disposal. 2. Shri Shubham Manchani - Advocate and Shri Mayank Upadhay -proxy counsel appearing on behalf of Shri Siddharth Sharma - Junior StandingCounsel submits that counsel for Revenue is adjusted today and also points outthat petitioner has moved an application for impleadment of NFAC and CIT,Bhopal as party. 3. Looking to the innocuous prayer made by the petitioner which ismerely for a direction to decide the appeal pending before CIT (Appeal)- 3,Bhopal which is pending since 31.01.2019, the prayer for adjournment made byRevenue is declined. Accordingly, the Court proceeds to decide the matter. 4. The undisputed facts of the case are that petitioner assailing the legalityand validity of the order of assessment dated 27.12.2018 (Annexure P/2)preferred an appeal on 31.01.2019 (Annexure P/3) filed online before CIT,Jabalpur. 4.1 Since the appeal was pending and not decided for quite sometime,this petition has been filed. 5. The Revenue has come out with the return which inter alia discloses thus : 27. Reply to Para 8:A letter was written to theCommissioner of Income Tax (Appeal)-3, Bhopal on06.01.2023 requesting him to approach the NFAC fortransfer to appeal to his office. Further, a letter has beenwritten to the Pr. Chief Commissioner of Income Tax,NFAC, New Delhi requesting him to kindly direct theconcerned CIT (Appeals) Unit to take up the case. 6. From the response of Revenue, it appears that the appeal is going to be taken up soon by the competent appellate authority. 7. The counsel for petitioner also informs that the appeal of petitioner has since been transferred from CIT (Appeal), Jabalpur to CIT (Appeal)- 3,Bhopal. 8. Be that as it may, if a statutory appeal is preferred by an assesseeaggrieved by an assessment order, the same is required to be mandatorilydecided by the appellate authority as per Section 250 (6A) which is reproducedbelow : "In every appeal, the Joint Commissioner (Appeals), orthe Commissioner (Appeals), as the case may be, whereit is possible, may hear and decide such appeal within aperiod of one year from the end of the financial year inwhich such appeal is filed before him under sub-section(1) or transferred to him under sub-section (2) or sub-section (3) of Section 246 or filed before him undersub-section (1) of section 246A, as the case may be" 9. In view of above, the time period prescribed by the statute for deciding an appeal in ordinary circumstances is about one year from its filing. The instant appeal filed on 31.01.2019 is pending since the last more than fourand a half years. 10. In this view of the matter, no useful purpose shall be served to keepthis petition pending and therefore, the same is disposed of with the followingdirections : 9. In view of above, the time period prescribed by the statute for deciding an appeal in ordinary circumstances is about one year from its filing. The instant appeal filed on 31.01.2019 is pending since the last more than fourand a half years. 10. In this view of the matter, no useful purpose shall be served to keepthis petition pending and therefore, the same is disposed of with the followingdirections : (i) The Revenue is directed to ensure that the appeal preferred by thepetitioner vide Annexure P/3, is decided as expeditiously as possible within anouter limit of four months from today. (ii) This Court hastens to add that the other grounds raised by thepetitioner have not been taken up or decided and shall be open for the petitionerto raise if any occasion arises and if law permits. (SHEEL NAGU)JUDGE Shub (AVANINDRA KUMAR SINGH)JUDGE