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.
FULL TEXT OF THE JUDGMENT/ORDER OF CHHATTISGARH HIGH COURT
1. The limited grievance of the petitioners is that they have preferred statutory appeals before the Commissioner of Income Tax (Appeal) on 09.02.2023, but the same have not been considered and decided by the competent authority till date.
2. Learned counsel for the petitioner would submit that a direction may be issued to the Appellate Authority to consider and decide the pending appeals within the stipulated period of time as the appeals were preferred on 09.02.2023.
3. On the other hand, learned counsel, appearing for the respondents would oppose the submissions advanced by learned counsel for the petitioners.
4. I have heard learned counsel appearing for the parties and have perused the documents annexed with the writ petition.
5. Considering the limited grievance of the petitioners, it would be appropriate to direct the respondent No.2 i.e. Commissioner of Income Tax (Appeals) to consider and decide the pending appeals filed in Form No.35 bearing acknowledgment Nos. 955270590140223, 955266750140223, 954803940130223, 954798640130223, 955001980130223, 955136420140223 and 954901070130223 within a further period of 90 days from the date of receipt of certified copy of this order keeping in mind the fact that the appeals were preferred on 09.02.2023 and the bank account of the petitioners have been freezed and on account of that very ground, he could not appear in the proceedings.
6. With the aforesaid observations / directions, these writ petitions stand disposed of.
7. In view of above, I.A. No.01, an application for hearing the case during summer vacation and I.A. No.02, an application for urgent hearing, stand disposed of.
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 ?