Calcutta HC Orders Reply in 2 Weeks in 12-Year-Old Tax Appeal Delay Case

Prabal Kumar Sarkar Vs ACIT (Calcutta High Court)

The Calcutta High Court addressed a writ petition concerning the non-disposal of an income tax appeal pending since 2014. The petitioner had challenged an assessment order dated February 28, 2014, passed under Section 143(3) of the Income Tax Act, 1961, before the Commissioner of Income Tax (Appeals)–6, Kolkata, and sought a direction for expeditious disposal of the appeal.

The respondent contended that the delay in disposal was due to the petitioner’s non-cooperation, stating that despite repeated directions from the appellate authority, the petitioner failed to file the required reply. Considering these circumstances, the Court declined to keep the writ petition pending.

The Court directed the petitioner to file the necessary reply before the appellate authority within two weeks from the date of the order. It further directed the appellate authority to dispose of the appeal within three months thereafter. The Court clarified that if the petitioner fails to submit the reply within the stipulated period without justifiable cause, the appellate authority would be at liberty to decide the appeal in the absence of such reply. Additionally, the Court instructed that no unnecessary adjournments should be granted. The writ petition was accordingly disposed of.

FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT

The petitioner challenges an order dated February 28, 2014, passed by the Assistant Commissioner of Income Tax, Circle–54, Kolkata, under Section 143(3) of the Income Tax Act, 1961, before the Commissioner of Income Tax (Appeals)–6, Kolkata (respondent no. 2), by way of an appeal filed on April 9, 2014.

Learned counsel appearing for the petitioner submits that the said appeal has not yet been disposed of and seeks a direction upon the appellate authority for its expeditious disposal.

Learned counsel appearing on behalf of the respondents, on the other hand, submits that the appeal could not be disposed of due to the non-cooperation of the writ petitioner. It is contended that, despite repeated directions issued by the appellate authority, the petitioner has failed to file the requisite reply.

Having regard to the aforesaid circumstances, I am not inclined to keep the present writ petition pending.

Accordingly, the petitioner is directed to file his reply before the appellate authority within a period of two weeks from date.

The appellate authority is further directed to dispose of the appeal within a period of three months from date. It is made clear that, in the event the petitioner fails to file his reply within the stipulated period of two weeks without any justifiable cause, the Commissioner shall be at liberty to decide the appeal in the absence of such reply.

It is also clarified that the Commissioner shall not grant any unnecessary adjournments to the parties.

Accordingly, WPA 805 of 2026 stands disposed of.

Urgent certified website copies of this order, if applied for, be made available to the parties upon compliance with the requisite formalities.