Wp/2113/2025 Of Caspian Impact Investment Adviser Pvt. Ltd v. Commissioner Of Income Tax (Appeals)

IN THE HIGH GOURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) MONDAY, THE TWENry SEVENTH DAY OF JANUARYTWO THOUSAND AND TWENW FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAULANDTHE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION NO:2113 OF 2025 Between: Caspian Impact lnvestment Adviser Pvt. Ltd., 4th [Floor, Plot ][No. ][40 ][and ][41,]Ventureast Plan., Financial District, Gachibowli, Hyderabad - 500032, [Rep. ][by]its Director, Mr. Bulusu Venkata Narasimham. ..,PETITIONER AND '1. Commissioner of lncome tax (Appeals), National Faceless Appeal Centre,New Delhi.New Delhi. 2. The Deputy Commissioner of lncome, AC Guards, Masab [Tank, ][Hyderabad] 3. The Union of lndia, Government of lndia North Block [New ][Delhi] 4. The Deputy Commissioner of lncome-Tax, Circle [(TDS) ][1(1), ][lncome-Tax]Towers, AC Guards, Masab Tank, Hyderabad-500004, [Telangana ][State.]Towers, AC Guards, Masab Tank, Hyderabad-500004, [Telangana ][State.] 5. The Union of lndia, through the Secretary, Ministry [of ][Finance, Government of]lndia, North Block, New Delhi-l 10101.lndia, North Block, New Delhi-l 10101. ...RESPONDENTS Petition under Article 226 of the Constitution [of ][lndia ][praying ][that ][in ][the]circumstances stated in the affidavit filed therewith, the [High Court ][may ][be]pleased to issue an appropriate Writ, Order or Direction more [particularly ]in thenature of MANDAMUS directing the Respondent No. [1 ][to ][decide the Appeal ][filed]by the Petitioner on 18-08-2020 [(Annexure-P) ]under [Section ][2464 ot th6 ][lncome]Tax Act, 1961, against the intimation, dated 04-06-2020, [issued ][by ][the ][Second]Respondent under Section 200A of the Act, [relating ][to ][the ][Financial Year 2019-]20, within such time as may be fixed by this Hon'ble [High Court and further direct]the Respondent No. 2 not to take any action [pursuant ][to ][said ][intimation ][issued]under Section 200A of the Act. lA NO: 1 oF 2025 Petition under section 151 cpc praying that in the circumstances stated inthe affidavil fired in support^of the peiition, Ine Hign court may u" pr"r""J t"direct the Respondent No. 2. not to'take any action pursuant to the intimation,dated 04-06-2020, issued under section 2004 relating to the Financiar year 2019_20 under the lncome Tax Act, 196.1. Counsel for the Petitioner: SRt H. THAKKAR REp. FORSRI G. NARENDRA CHETW Counsel for the Respondent No.1 & 2: SRI A. RAMA KRISHNA REDDY,JR. SC FOR INCOME TAX Counsel for the Respondent No.3: SRI cADl PRAVEEN KUMAR, DY. SOLICITOR GENERAL OF INDIA The Court made the following: ORDER THE HON'BLE THE ACTING CIIIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENI'KA YARA \WRIT PETITION No.2113 of 2O25 ORDER (Per the Hon'ble the Acting Chief Justice) Sri H. Thakkar, learned counsel represents Sri G. Narendra Chetty, learned counsel for the petitioner, Sri A. Rama KrishnaReddy, learned Junior Standing Counsel for Income TaxDepartment, for respondent Nos.1 and 2, Sri Gadi Praveen Kumar,learned Deputy Solicitor General of India, for respondent, forrespondent No.3. 2. The singular prayer advanced by learned counsel for thepetitioner is that the petitioner's appeal is pending considerationbefore the appellate authority / re spondent No. 1 since 18.08.2020and the sarne may be directed to be decided expeditiously. 3. The other side has no objection to this innocuous prayer. 4. Accordingly, this Writ Petition is disposed of by directingthe appellate authority/respondent No.l to make an endeavour todecide the pending appeal of the petitioner expeditiously,preferably, within six months from the date of communication ofcopy of this order. It is made clear that this Court has not.e-xpressed [any ]opinion on the merits of the case. [No costs.] II Interlocutory applications, if any pending, sha1l also stand SD/. N.SRIHARIASSISTANT REGISThARv/SECTION OFFICER closed. //TRUE COPY// SECTION OFFICER 3. The other side has no objection to this innocuous prayer. 4. Accordingly, this Writ Petition is disposed of by directingthe appellate authority/respondent No.l to make an endeavour todecide the pending appeal of the petitioner expeditiously,preferably, within six months from the date of communication ofcopy of this order. It is made clear that this Court has not.e-xpressed [any ]opinion on the merits of the case. [No costs.] II Interlocutory applications, if any pending, sha1l also stand SD/. N.SRIHARIASSISTANT REGISThARv/SECTION OFFICER closed. //TRUE COPY// SECTION OFFICER T[o,]1. Commissioner of lncome tax (Appeals), National Faceless Appeal Centre,New Delhi.1. Commissioner of lncome tax (Appeals), National Faceless Appeal Centre,New Delhi. 2. The Deputy Commis.qioner of lncome, AC Guards, Masab Tank, Hyderabad3. The Union of lndia, Government of lndia North Block New Delhi4. The DepuV Commissioner of lncome-Tax, Circle (IDS) 1(1), lncome-TaxTowers, AC Guards, Masab Tank, Hvderabad-S0dO04. Teldnoana State.3. The Union of lndia, Government of lndia North Block New Delhi4. The DepuV Commissioner of lncome-Tax, Circle (IDS) 1(1), lncome-TaxTowers, AC Guards, Masab Tank, Hvderabad-S0dO04. Teldnoana State.5. The Union of lndia, through the Secri:tary, Ministry of Financel Government oflndia, North Block, New Delhi-1 10101.lndia, North Block, New Delhi-1 10101. 6. One CC to SRI G NARENDRA CHETTY, Advocate 7. One CC to SRI A RAMA KRISHNA REDDY, JR. SCFOR TNCOME TAXloPUClloPUCl 8. One CC to SRI GADI PRAVEEN KUMAR, (Deputy Solicitor General of lndia),- [High ][9ou1t ][for the State ][of ][Tetangana at ][Hyderabid. ][ ]9. Two - CD Copies- [High ][9ou1t ][for the State ][of ][Tetangana at ][Hyderabid. ][ ]9. Two - CD Copies 9. Two - Two q*BN \ HIGH COURT DATED:2710112025 ORDER WP.No.2113 of 2025 DISPOSING OF THE WRIT PETITIONWITHOUT COSTS \* CC TODAY 1HE )'4:o^Q.t6I,27JAil 2Mr': ^;'.-C