17-Month Delay in Deciding Income Tax Appeal Violates Natural Justice: Calcutta HC

Janhavi Promoters Private Limited Vs DCIT (Calcutta High Court) The Calcutta High Court considered a writ petition challenging the inaction of the income tax appellate authority in complying with a Tribunal direction dated 21.01.2025. The Tribunal had restored the matter to the Commissioner of Income Tax (Appeals) with a direction to pass a speaking order for Assessment Year 2015-16 after noting that no appellate order had been passed despite repeated opportunities given to the department to provide information. The petitioner subsequently filed an application dated 30.04.2025 seeking early di...