Case Law Details
Gurdeep Singh Gill Vs Union Of India (Chhattisgarh High Court)
Introduction: In a recent case, Gurdeep Singh Gill Vs Union Of India, the Chhattisgarh High Court has ordered expedited consideration of a pending income tax appeal. The court has directed the Commissioner of Income Tax (Appeals) to decide on the appeal, which had remained pending since it was first filed on 09.02.2023.
Analysis: The petitioner had filed a statutory appeal before the Commissioner of Income Tax (Appeals), but the case had not been considered or decided by the competent authority, leading to the filing of the writ petition. The petitioner’s counsel requested the Appellate Authority to decide the pending appeal within a stipulated time frame.
Taking into account the specific grievance of the petitioner, the Chhattisgarh High Court directed the Commissioner of Income Tax (Appeals) to decide on the pending appeals filed in Form No.35 bearing specific acknowledgment numbers within 90 days from the receipt of this order. The Court noted that the delay in proceedings was causing financial distress to the petitioner, as his bank account had been frozen.
Conclusion: The judgement by the Chhattisgarh High Court in the case of Gurdeep Singh Gill Vs Union Of India underscores the importance of speedy resolution of tax disputes. The court’s directive to the Commissioner of Income Tax (Appeals) to decide the pending appeals within a period of 90 days emphasises the judicial system’s commitment to timely justice, particularly in matters of financial distress to the petitioner.
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Who would direct Hon’ble CG High Court to dispose of 7 years’ old pending infructuous WPC-1765/2016 inspite of I.A.-1/2017 being kept un-listed since 03.07.2017 by the Registry of this High Court ?