Perfetti Van Melle India Pvt. Ltd. Vs Union of India & Others (Punjab & Haryana High Court)
Summary: The Punjab and Haryana High Court, in Perfetti Van Melle India Pvt. Ltd. Vs Union of India & Others, directed the Commissioner of Income Tax (Appeals) to decide an income-tax appeal that had remained pending for almost ten years. The petitioner approached the High Court through CWP No. 6388 of 2025, seeking a writ of mandamus for expeditious disposal of Appeal No. 185/2015-16 filed on 8 May 2015. The Division Bench comprising Justice Arun Palli and Justice Sudeepti Sharma observed that the appeal had remained undecided for nearly a decade without any progress in the proceedings. The Court disposed of the writ petition by directing the Commissioner of Income Tax (Appeals), respondent No. 4, to decide the pending appeal within six months from the date of receipt of a copy of its order.
The petitioner submitted that it had filed the appeal before the Commissioner of Income Tax (Appeals) on 8 May 2015. Despite the passage of nearly ten years, the appellate authority had not rendered any decision. The petitioner therefore requested the High Court to issue an appropriate direction compelling the authority to decide the appeal within a prescribed period. The relief sought concerned the prolonged pendency of proceedings before the income-tax appellate authority, rather than adjudication of the underlying assessment dispute.
During the hearing, counsel representing the Income Tax Department did not oppose the petitioner’s request for time-bound disposal. The High Court considered the submissions of both parties and examined the record. It specifically noted that the appeal had been filed on 8 May 2015 and that there had been no progress in the proceedings even after nearly ten years. In these circumstances, the Court considered it appropriate to issue a time-bound direction to the appellate authority.
Accordingly, by its order dated 10 March 2025, the High Court directed respondent No. 4, the Commissioner of Income Tax (Appeals), to decide the appeal filed by Perfetti Van Melle India Pvt. Ltd. within six months from receipt of a copy of the order. The writ petition and all pending applications were disposed of. The Court did not examine the merits of the tax appeal, decide the underlying tax liability or direct that the appeal be allowed. Its intervention was confined to ensuring that the pending statutory appeal received a decision within the specified period.
The ruling illustrates the availability of constitutional writ jurisdiction to address prolonged administrative delay in disposal of statutory income-tax appeals. It is significant that the High Court granted relief after finding nearly ten years of pendency without progress and noting the Revenue’s absence of objection. The direction was case-specific: the six-month period was prescribed for disposal of this particular appeal and should not be construed as a generally applicable statutory limitation period for all proceedings before the Commissioner of Income Tax (Appeals).
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB & HARYANA HIGH COURT
The petitioner in the present writ petition is asking for issuance of a writ in the nature of Mandamus directing the respondents to expedite the disposal of the pending appeal bearing No.185/2015-16 filed on 08.05.2015 in a time bound manner.
2. Learned counsel for the petitioner contends that the petitioner filed an appeal before respondent No.4 – The Commissioner of Income Tax (Appeals) on 08.05.2015 and till date the same has not been decided. He, therefore, prays for direction to respondent No.4 to decide the appeal in a time bound manner.
3. Learned counsel for the respondents does not oppose the request made by learned counsel for the petitioner.
4. We have heard learned counsel for the parties and perused the whole record of the case in hand.
5. A perusal of the record shows that the appeal was filed on 08.05.2015 i.e. almost about 10 years back and till date there is no progress in the proceedings.
6. In view of the above, the present writ petition is disposed of with a direction to respondent No.4 – The Commissioner of Income Tax (Appeals) to decide the appeal filed by the petitioner within a period of six months from the date of receipt of copy of this order.
7. Pending application(s), if any, also stand disposed of.
