Wp/1729/2022 Of Deegee Orchards Pvt Ltd v. The Commissioner Of Income Tax Appeal-9 And 2 Ors

Digitallysigned byGAURIGAURIAMITAMITGAEKWADGAEKWADDate:2022.04.2511:53:42+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1729 OF 2022 Deegee Orchards Private Limited ….Petitioner V/s. The Commissioner of Income TaxAppeal – 9 and Ors. ….Respondents ---- Mr. P. Ranjan i/b. Halai and Co. for petitioner.Mr. Suresh Kumar for respondent. ---- CORAM : K.R. SHRIRAM &N.R. BORKAR, JJ. DATED : 22[nd] APRIL 2022 P.C.: 1 1The only issue in this petition is petitioner’s appeal which wasfiled on 23[rd] January 2008 is yet to be heard and disposed. Petitioner has been running from pillar to post to find the status of its appeal but has onlydrawn a blank. Tired of running around, petitioner has come to this Court to direct respondent no.1 or respondent no.2 to list the appeal and dispose it. 2On 19[th] April 2022, the following order came to be passed : 1. Mr. Suresh Kumar states that it is not very clear what iscorrect Appeal number which Petitioner says is pending. 2. Mr. Ranjan states that details could be found in Exhibit ‘E’at page 36 of Petition. The concerned Assessing Officer isdirected to confirm whether Appeal number given in Exhibit‘E’ at page 36 is the correct Appeal number. 3. The Assessing Officer shall also find out before which CITappeal, Petitioner’s Appeal is pending. This exercise shall bedone by 20th April, 2022 evening. 4. Petition be listed on 22nd April, 2022. 5. Mr. Ranjan seeks leave to add Principal CCIT, NationalFaceless Appeal Centre (NFAC), address at – C-Block,4[th] Floor, S.P.M. Civic Centre, New Delhi – 110 001, asRespondent No.4. Leave granted. Reverification dispensedwith. Following this order, petitioner has amended the petition. 3Today Mr. Suresh Kumar stated that his instructions are thatneither the Faceless Regime nor the Commissioner of Income Tax(Appeal)-9, Mumbai is able to locate the appeal filed by petitioner.Mr. Suresh Kumar states that if the Court directs petitioner to file a copy ofthe appeal already filed, the Commissioner, who will be directed by thisCourt, will hear and dispose the appeal. Mr. Suresh Kumar only requeststhat a reasonable time be given for disposing the appeal. 4Respondent no.2 has informed petitioner sometime in October2018 that assessment of petitioner and appeal papers have been transferredto Commissioner of Income Tax (Appeal)-9, Mumbai on decentralisationand petitioner should approach the office of Commissioner of Income Tax(Appeal)-9, Mumbai for further action. We have to also note that even theCommissioner of Income Tax (Appeal)-9, Mumbai have said that they do nothave papers. But since the Commissioner of Income Tax (Appeal)-I, Nagpurhas informed petitioner that papers have been transferred to Commissionerof Income Tax (Appeal)-9, Mumbai, we direct respondent no.1 to hear theappeal. Mr. Suresh Kumar states that the new designation of respondentno.1 is CIT.AU-9 and the address is Room No.645, Aayakar Bhavan, M.K. Road, Mumbai. 5The said CIT.AU-9 shall hear the appeal and dispose the samewithin eight weeks of receiving a copy of Form No.35 filed by petitionerwith the appeal and documents annexed thereto. Petitioner shall file thesame within one week from the date this order is uploaded. We are givingsuch a short time because this petition relates to Assessment Year 2005-2006 and the appeal has been filed more than 14 years ago. 6Petition disposed with no order as to costs. 7We clarify that we have not made any observations on themerits of the case. (N.R. BORKAR, J.) (K.R. SHRIRAM, J.)