Case Law Details
Vikash Marda Vs Union Of India And Ors (Calcutta High Court)
Introduction: The Calcutta High Court, in the case of Vikash Marda Vs Union Of India And Ors, directed the Commissioner of Income Tax (Appeals) [CIT(A)] to adjudicate pending appeals related to assessments made under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. The court’s direction came as a response to the pending appeals from the assessment years 2014-15, 2015-16, and 2016-17.
Analysis: The appeals under scrutiny concern assessments made under the Black Money Act, a statute designed to tackle undisclosed foreign income and assets. These appeals were pending before the CIT (Appeals), seemingly without any solid reason for the delay. The court ruled that the CIT (Appeals) must expeditiously handle these appeals and suggested a timeline of four months from the date of this order’s communication.
The court has ensured that all points raised in the writ petition, including the maintainability of the impugned proceeding, are open for the petitioner to address in the pending appeals. This decision can help ensure the swift handling of legal issues, which is vital for maintaining the efficiency and efficacy of the justice system.
Conclusion: The ruling of the Calcutta High Court emphasizes the importance of timely adjudication of cases, particularly those involving significant statutes like the Black Money Act. The directive to expedite the handling of pending appeals may potentially serve as a precedent to encourage prompt action and prevent unnecessary delays in the adjudication of appeals in the future. The court’s stance reinforces the principles of fairness and efficiency in the legal system.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
The Court: Heard learned advocates appearing for the parties.
Considering the pleading in paragraph 51 of the writ petition from which it appears that the nine appeals in question relating to assessment years 2014-15, 2015-16 and 2016-17 are pending before the CIT (Appeals) concerned arising out of the assessment made under Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, this writ petition being WPO 1237 of 2023 is disposed of by directing the respondent no. 2/CIT (Appeals) concerned to dispose of the aforesaid appeals expeditiously and preferably within four months from the date of communication of this order.
All the points raised in this writ petition including the maintainability of the impugned proceeding are kept open for the petitioner to raise the same in the pending appeals in question.
