Aon Consulting Private Limited v. Commissioner Of Income-Tax (Appeals) & ORS.

$~17 & 18 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2109/2026 + W.P.(C) 2110/2026 AON CONSULTING PRIVATE LIMITED .....Petitioner Through:

Mr. Manuj Sabharwal, Mr. Devvrat Tiwari, Mr. Drona Negi and Mr.

Rahul Latwal, Advs.

versus NATIONAL FACELESS APPEAL CENTRE& ORS......Respondents Through:

Mr. Vipul Agrawal, SSC, Ms. Sakshi Saimwal, Mr. Akshat Singh, JSCs and Mr. Gaoraang Ranjan, Ms. Harshita Kotru and Mr. Sachin Singh, Advs.

19 to 21 + W.P.(C) 2111/2026 & CM APPL. 10271/2026 + W.P.(C) 2112/2026 & CM APPL. 10272/2026 + W.P.(C) 2113/2026 & CM APPL. 10273/2026 AON CONSULTING PRIVATE LIMITED .....Petitioner Through:

Mr. Manuj Sabharwal, Mr. Devvrat Tiwari, Mr. Drona Negi and Mr.

Rahul Latwal, Advs.

versus COMMISSIONER OF INCOME-TAX (APPEALS) & ORS. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

.....Respondents Through:

Mr. Vipul Agrawal, SSC, Ms. Sakshi Saimwal, Mr. Akshat Singh, JSCs and Mr. Gaoraang Ranjan, Ms. Harshita Kotru and Mr. Sachin Singh, Advs.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R

% 13.02.2026 1.

Learned counsel for the petitioner argued that the appeals are pending before the Commissioner of Income Tax (Appeals) (hereinafter referred to as 'CIT(A)') for more than five years and then he be directed to decide them expeditiously. The relevant details vis a vis the writ petition number is given in the table below:- Pendency of Date of Revised MAP Acceptance of Filing Grounds of Item Proceedings Revised WPC No.

AY Appeal Appeal/ No.

with US Grounds by before Intimation of Competent CIT(A) CIT(A) MAP Authorities 2109/2026 2016-17 24.03.2020 2023-2025 10.06.2025 - 2110/2026 2017-18 31.05.2021 2023-2025 10.06.2025 - 2111/2026 2015-16 26.03.2019 2023-2025 10.06.2025 28.01.2026 2112/2026 2014-15 29.01.2018 2018-2025 10.06.2025 28.01.2026 2113/2026 2011-12 22.05.2015 2015-2023 05.12.2023 NA 2.

He contended that inspite of the fact that the appeals are pending and the petitioner has been called by the CIT(A) on multiple occasions, the The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

appeals have not been heard/decided by the CIT(A). He submitted that the because of the long pendency of the said appeals, the petitioner's rights have been adversely affected.

3.

Mr. Vipul Agrawal, learned Senior Standing Counsel for the respondents on the other hand submitted that the contentions as raised by the petitioner are not correct on facts inasmuch as it was essentially because of the fact that the proceedings under the Mutual Agreement Procedure (hereinafter referred to as 'MAP') under the US-India Treaty were pending and the same came to be decided only on 05.12.2023 and it was for this reason, the Appellate Authority could/did not proceed (because of the pendency of those proceedings).

4.

Apart from that, he argued that CIT(A) is having large pendency, due to which, the decision of the appeals takes time. It was also contended by Mr. Agrawal that the petitioner had filed revised ground(s) of appeal on 10.06.2025 and therefore, he cannot blame the Appellant Authority for late disposal of the appeals.

5.

Mr. Manuj Sabharwal, learned counsel for the petitioner in his rejoinder submitted that there is no embargo on the Appellate Authority proceeding with the matter, in case the MAP proceedings are pending. He argued that the Appellate Authority could well decide the appeals and the effect of the order passed by the MAP could have been given later on. 6.

Be that as it may, though the pendency of appeals qua Assessment Years (AY) 2011-12, AY 2014-15 and AY 2015-16 is more than seven years but we cannot decide and interfere with the calendar of the Appellate Authority, more particularly when the MAP proceedings were pending. 7.

Unless we are aware of the pendency of the Appellate Authority vis a The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

vis the number of Appellate Authorities, we cannot pass any sweeping direction.

8.

Without interfering in the matter, we grant a liberty to the petitioner to move application for expeditious disposal of the appeals before the CIT(A) or before the Higher Authority of the Income Tax Department, which shall take into account the corresponding urgency of the matter(s) and take up the appeals for hearing in accordance with law and the priority which can be assigned to these appeals.

9.

The writ petitions are disposed of.

10.

Pending applications, if any, stand disposed of. DINESH MEHTA, J.

VINOD KUMAR, J.

FEBRUARY 13, 2026/cd The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.