Wp/17346/2025 Of Tata - Aldesa (Jv) v. The Commissioner Of Income Tax (Appeals)

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) MONDAY, THE TWENTY THIRD DAY OF JUNETWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE P.SAM ANDTHE HONOURABLE SRI JUSTICE NARSING WRIT PETITION NOS: 17345 & 17346 OF 2025 W.P.NO: 17345 OF 2025 Between: TATA - Aldesa (lV), lst Floor, [l,4ithona ]Towers [- ][1,1-7-80 ][to ][87, ][Prenderghast]Road, Secundeiabad - 500003 [- ]Taal-Tana. [Rep. ][by ][its Authorised ][Signatory,]Kiran Dattaram Surve, S/o. Dattaram Mahipat [Surve, ][Aged ][about ][52 ][years,]Rl/o. C ['1 '1 ]10, Sanskar Tower, Neelam [Nagar Phase ][2, ][Opp. ][Jain ][ltrlandir,]l/lulund East, Mumbai-40008 ..pETlTtoNER AND 1. The Commissioner of lncome [Tax ][(Appeals), National ][Faceless ][Appeal]Centre, Delhi.Centre, Delhi. 2. Deputy Commissioner of lncome Tax, [Circte ][6(1), ][Room ][No. 625, ][6th ][Floor, ][lT]Towers, AC Guards, Hyderabad [[- ]]500004.Towers, AC Guards, Hyderabad [[- ]]500004. [[- ]]3. The Principal Commissioner of [lncome ][Tax, ][National ][Faceless ][Appeal ][Centre,]Delhi ...RESP.NDENTSDelhi ...RESP.NDENTS Petition under Article 226 of [lhe ][Constitution ][of ][lndia ][praying that ][in ][the]circumstances stated in the affidavit filed [therewith, ][the ][High ][Court may ][be]pleased to issue a wdt, order or direction, more [particularly ][in ]the [nature ][of ][Writ of]Mandamus directing the Respondent No- [1, ][Commissioner ][of ][lncome ][Tax](Appeals), National Faceless Appeal Centre to expedite [the ][hearing ][and ][dispose]the appeal bearing Clf [(A), ][Hyderabad- ][611065412018-19 ][for ][Assessment Year]2016-17. Counsel for the Petitioner: SRI DHINAL [T.PRADYOTH]Counsel for the Respondents: M/s. [REDDY' SENIOR ] INCOME TAX W.P.NO: 17346 OF 2025 Between: TATA - Aldesa (JV), 1 st Floor, Mithona Towerr; - 1 1-7-80 to 87,Prenderghast Road, Secunderabad - 500003 - lelangana, Rep. by itsAuthorised Signatory, Kiran Dattaram Surve, S/o. D rttaram fvlahipat Surve,Aged about 52 years, R/o. C ['1 ]110, Sanskar Tower, ['(eelam ]Nagar Phase 2,Opp. Jain [\,4andir, ftrlulund East, Mumbai-400081 ...'ET.T,ONER AND 1. The Commissioner of lncome Tax (Appeals), National Faceless AlrpealCentre, Delhi.Centre, Delhi. 2. Deputy C.ommissioner of lncome Tax, Circle 6('1 ), Roorn No. 625, 6th Floor, lTTowers, AC Guards, Hyderabad - 500004.Towers, AC Guards, Hyderabad - 500004. 3. The Principal Commissioner of lncome Tax, National I':aceless Appeal Centre,Delhi.Delhi. ...RESPONDENTS Petition rnder Article 226 of the Constitution of lr dia praying that in thecircumstances stated in the affidavit filed therewith, th,-. High Corrt may bepleased to issue a writ, order or direction, more particularll, in the nature of Writ ofMandamus directing the Respondent No. 1, Commis:-;ioner of lncome Tax(Appeals), Nati,rnal Faceless Appeal Centre to expedite tlre hearing and disposethe appeal bearing CIT(A) Hyderabad- 6/10638/2018-lg for Assessment Year2015-16. Counsel for the Petitioner: SRI DHINAL SHAH FOR SRI T.PRADYOTHCounsel for the Respondents: M/s. BOKARO SAPNA REDDY, SENIOR SCINCOME TAX The Court made the following: COMMON ORDER **ffi ..., ,h // THE [I{ONOURABLE ] [JUSTICE P'SAM ] ANDTHE HoNouRABLE [sni ][rusrtcu ] [RAo]NANDIKONDA Nos.l7[345 ][&][ 11346][ OF 2025] w.P. (per IIon'ble [Sri ][.Justice ][P Sam Koshy)] COM [o] Heard [Mr. ][Dhinal ][Shah' ][leamed ][counsel ][representtng]Mr. [T.Pradyoth, ][Iearned ][counsel ][lor ][the ][petitioner ][and]Ms. B.Sapna [Reddy, ][learned ][Standing Counsel ][for ][the ][Income]Tax Department [for ][the ][respondents ][Perused ][the ][record'] 2. These [are ][two ][corulected ][wlit ][petitions ][of ][the ][same ][assessee]in respect [of ][two ][different ][assessment ][orders'] The Court made the following: COMMON ORDER **ffi ..., ,h // THE [I{ONOURABLE ] [JUSTICE P'SAM ] ANDTHE HoNouRABLE [sni ][rusrtcu ] [RAo]NANDIKONDA Nos.l7[345 ][&][ 11346][ OF 2025] w.P. (per IIon'ble [Sri ][.Justice ][P Sam Koshy)] COM [o] Heard [Mr. ][Dhinal ][Shah' ][leamed ][counsel ][representtng]Mr. [T.Pradyoth, ][Iearned ][counsel ][lor ][the ][petitioner ][and]Ms. B.Sapna [Reddy, ][learned ][Standing Counsel ][for ][the ][Income]Tax Department [for ][the ][respondents ][Perused ][the ][record'] 2. These [are ][two ][corulected ][wlit ][petitions ][of ][the ][same ][assessee]in respect [of ][two ][different ][assessment ][orders'] 3. Since [the ][relief ][sought ][for in ][these ][two writ ][petitions are ][of]identical [nature, ][we ][take ][up ][of ][tl-rese ][two ][writ ][petitions ][for ][hearing]and disPose [ofbY ][a ][common ][order'] W.P.No.17345 [of ][2025 ][is ][in ][respect ][of ][the ][assessment ][year] 4. 2016-17 [and ][W.P'No' ] [7346 ][ol ][2025 ][is ][in respect ][of ][the ][assessment] 2015-16. [In ][both ][these ][writ ][petitions ][and ][in ][respect ][of ][the ][two]year assessment [orders ][for ][the aforementioned ][two ][assessment ][years' ][the] contenrion of the learned counsel for the petition:r is that thev hadpreferrcd an appeal beforethe faceless appel ate ar,rthorityonpreferrcd an appeal beforethe faceless appel ate ar,rthorityon24.01.2019 and 23.01.2019respectively for the assessrxent year2016-l'; and2015-16.year2016-l'; and2015-16. 5. The grievance grievance of the petitioner the petitioner petitioner is that thougJr more than eightthat thougJr more than eightthougJr more than eightmore than eighteightyears havc passed and in spite of repeated r.emirrders, the appealhas till date not been finalized and in bodr rhese r:ases. theassessmenl rrade by the depaftment is of rnore tharr one crore eachand on that basis also in terms of the CBDT circu lar., th,: iacelessauthorities have to take up the matter expeditiouslv or at Ieast theassessee has a right to pray for.early disposal olthe rppeal The grievance grievance of the petitioner the petitioner petitioner is that thougJr more than eightthat thougJr more than eightthougJr more than eightmore than eighteightis that thougJr more than eightthat thougJr more than eightthougJr more than eightmore than eighteight 6. Todar,. when the matter is taken up for hearing, ther learnedis taken up for hearing, ther learnedtaken up for hearing, ther learnedfor hearing, ther learnedhearing, ther learnedther learnedlearnedStanding Counsel for the department does not stronrgly ol.rpose theprayer of tne learned counsel for the petitioner for an early disposaiof the appeal pending before the appellate authority. Todar,. when the matter is taken up for hearing, ther learnedis taken up for hearing, ther learnedtaken up for hearing, ther learnedfor hearing, ther learnedhearing, ther learnedther learnedlearned 7. In vi,:w of the same, we do not find any good teason to keepthe writ pctitions pending for the nature of reliel. sought lirr.Accordingll,, we allow and dispose of the writ pe titions at the ,il-r I admission [stage ][itself ][directing ][respondent ][No'l ][to ][ensure that the]appeal [preferred ][by ][the ][appellant ][is ][taken ][up for ][hearing ][at ][the]earliest [and ][dispose ][of ][the ][same ][preferably ][within ][a ][period of ][four]months. 8. It [is ][made ][clear ][that ][it ][will ][be ][the ][responsibility ][of ][the]petitioner [to ][ensure ][uploading ][ofthg'order ][passed ][by ][this ][Bench ][in]these [two ][writ ][petitions ][in ][the ][portat ][of ][the respondents' ][There]shall [be ][no ][order ][as ][to ][costs'] Consequently,miscellaneouspetitionspending'ifany'shall stand closed. SD/. K.AMMAJIDEPUTY [REqISTAAR]sEcntl-dfFrcER I ,TRUE ,il-r I admission [stage ][itself ][directing ][respondent ][No'l ][to ][ensure that the]appeal [preferred ][by ][the ][appellant ][is ][taken ][up for ][hearing ][at ][the]earliest [and ][dispose ][of ][the ][same ][preferably ][within ][a ][period of ][four]months. 8. It [is ][made ][clear ][that ][it ][will ][be ][the ][responsibility ][of ][the]petitioner [to ][ensure ][uploading ][ofthg'order ][passed ][by ][this ][Bench ][in]these [two ][writ ][petitions ][in ][the ][portat ][of ][the respondents' ][There]shall [be ][no ][order ][as ][to ][costs'] Consequently,miscellaneouspetitionspending'ifany'shall stand closed. SD/. K.AMMAJIDEPUTY [REqISTAAR]sEcntl-dfFrcER I ,TRUE to Tax (Appeals)' National [Faceless ][Appeal]Tax (Appeals)' National [Faceless ][Appeal]', The Commissioner of lncome ' centie' oetni rr of lncome [Tax' ][circle ][6(1)' ][Room ][No ][625' ][6th Floor' ][lr]' centie' oetni rr of lncome [Tax' ][circle ][6(1)' ][Room ][No ][625' ][6th Floor' ][lr]'?S'l,:.J.%'-S-p!':',.i1"*y*i?[lt.'#3?i-;,,'onarFaceressAppearcentre,3. The [PrinciPal ][Comm]INcoME [rAX]3. The [PrinciPal ][Comm]INcoME [rAX]t. ['gli':: ] [i,t',BmR['Jif$l'flEilB'f:3Efiio* ]'" toPUCltoPUClo. Two [CoPies] PSKo.\ HIGH COURT DATED:2310612025 COMMON ORDERWP.Nos.17345 & 17346 of 2025 ALLOWING THE WRIT PETITIONWITHOUT COSTS ?l,>1 [t]a -.-,. r,, . Itta16 $:P [2025]l, ['r-]\r.-&\. *\