Wp/24859/2025 Of Matrix Green Power Private Limited v. The Pr. Chief Commissioner Of Income Tax

HIGH COURT FOR THE STATE OF TELANGANA (Special Original Jurisdiction) FRIDAY, THE TWENTY SECOND DAY OF AUGUSTTWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH ANDTHE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 24859 OF 2025 Between: Matrix Green Power Private Limited, 8-2-277112, MCH [No. ][296 UBI ][Colony,]Road No. 3, Banjara Hills, Hyderabad- 500034 [Represented ][by ][its ][Director,]Sri Kasu Abhiram Reddy ...PETITIONER AND 1The Pr. Chief Commissioner of lncome Tax, National Faceless [Appellate]Centre, New DelhiCentre, New Delhi 2. The Commissioner of lncome Tax, [(Appeals), National Faceless Appellate]Centre, New DelhiCentre, New Delhi 3. The Pr. Commissioner of lncome Tax-4, lT Towers, [Masab ][Tank, Hyderabad] 4. The lncome Tax Officer, Ward 16(3) lT Towers, [lVlasab ][Tank, ][Hyderabad] ...RESPONDENTS Petition under Article 226 ot 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 ]one [in]the nature of mandamus declaring inaction of the Respondents [in ][not ][deciding]and disposing off the appeal of the Petitioner for AY [2018-19 ][filed ][on ][20.05.2021]under Section 246A tor more than 4 [years ]as being arbitrary, [illegal, contrary ][to]law and encroaching upon the fundamental rights of the Petitioner [under ][Article]14 of the Constitution of lndia and [other ][legal ][rights ][and to ][consequently ][direct]the 2nd Respondent to expeditiously hear and dispose the [appeal within ][a ][period]of4to6weeks. *7 ./: lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High Court may be pleasedpleased to direct the Respondents to consider the request of the petitioner dated23.06.2025 for an early hearing of the appeal. Counsel for the Petitioner : Ms.K.MAMATA Counsel for the Respondents: Ms.B.SAPNA REDDY, Sr.SC for lT DEPT The Court made the following: ORDER -,K: I THE HON'BLE THE CHIEF JUSTICE SRI APARESH KI'MAR SINGHANDTHE HON'BLE SRI JUSTICE G.M.MOHIIIDDIN IITRIT PETITION No.24859 of 2o25 ORDER: Learned counsel Ms. K.Mamata Choudary appearsfor the petitioner Ms. B.Sapna Reddy, learned Senior Standing Counselfor Income Tax Department, appears for the respondents. 2. The simple prayer of the petitioner is to issue adirection to the Appeilate Authority/ National FacelessAppeal Centre to decide the appeal preferred by thepetitioner under Section 246A of the Income Tax Act, 1961(hereinafter referred to as, "the Act"), instituted on20.O5.2021 against the assessment order dated22.O4.2021 passed by the faceless authority. 3. Learned counsel for the petitioner submits that nowfor more than four years, the appeal preferred by thepetitioner has not been decided, though there is aprescription under Section 250(6A) of the Act to decide the appeal within one year, [Therefore, ][the ][pctitioner ][has ][beei-t]compelled to approach this [Court.] 4. Learned Senior Standing Counsel [for ][Income ]['lax]for [the ][respondents ][submits ][that]Department appearing appropriate direction may be [issued ][to ][the ][Appellate]Authority to dispose of the [appeal preferred ][by ][the]petrtioner within a reasonable [t.imeframe] 3. Learned counsel for the petitioner submits that nowfor more than four years, the appeal preferred by thepetitioner has not been decided, though there is aprescription under Section 250(6A) of the Act to decide the appeal within one year, [Therefore, ][the ][pctitioner ][has ][beei-t]compelled to approach this [Court.] 4. Learned Senior Standing Counsel [for ][Income ]['lax]for [the ][respondents ][submits ][that]Department appearing appropriate direction may be [issued ][to ][the ][Appellate]Authority to dispose of the [appeal preferred ][by ][the]petrtioner within a reasonable [t.imeframe] 5. Having regard to the limitcd [grievance ][raised ][by ][the]petitioner and in view of thc fact that [the ][appeal ][preferred]by the petitioner under [Section ][246A ][of the ][Act ][is ][pending]for more than four [years, ]the [,{ppellate ][Authority/ ][National]Faceless Appeal Centre shall [disposc ][of ][the ][said ][appeal]within a period of four months [from ][the ][date of ][receipt ][of ][a]certified copy of the order [by ][respondent ][No.4. ][Let ][it ][be]made clear that we have not [made ][any ][comments ][on ][the]merits of the case. 6. The writ petition is disposed [of ][accordingly. ][However,]there shall be no order as to costs { J Miscellaneous applications pending, if any, shall stand closed SD/.L.LAKSHMI BABUDEPUW REGISTRAR //TRUE COPYII SECTION OFFICER To,1. The Pr. Chief Commissioner of lncome Tax, National Faceless AppellateCentre, New Delhi1. The Pr. Chief Commissioner of lncome Tax, National Faceless AppellateCentre, New Delhi 2. The Commissioner of lncome Tax, (Appeals), National Faceless AppellateCentre, New DethiCentre, New Dethi 3- The Pr. Commissioner of lncome Tax-4, lT Towers, fVlasab Tank, Hyderabad 4. The lncome Tax Officer, Ward 16(3) lT Towers, Masab Tank, Hyderabad 5. One CC to tMs.K.lt/AMATA, Advocate, 6. One CC to Ms.B.SAPNA REDDY, SC for lncome Tax Department. IOPUCI 7.Two CD Copies. BSK8p- LS HIGH COURT DN|ED',2210812025 -ar-/....4 '(r-- oa(l23llJE[i] ORDER WP.No.24859 [of ][2025] DISPOSING WITHOUT f$2s "f i