Wsfx Global Pay Limited v. National Faceless Appeal Centre & ORS.
$~85 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3568/2024 WSFX GLOBAL PAY LIMITED ..... Petitioner Through:
Mr. Avi Singh, Mr. Nakul Grover and Mr. Ashutosh Jain, Advs.
versus NATIONAL FACELESS APPEAL CENTRE & ORS.
..... Respondents Through:
Mr.
Aseem Chawla, Sr.
Standing Counsel along with Ms. Pratishtha Chaudhary and Ms. Nivedita, Advs.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV
O R D E R
% 11.03.2024 CM APPL. 14534/2024 (Exemption) Allowed, subject to all just exceptions.
Application is disposed of.
W.P.(C) 3568/2024 1.
This writ petition has been preferred seeking the following reliefs:- "a) For a writ in the nature of mandamus to direct respondent(s) to list/hear/decide the appeal bearing no. 21/10269/2018-19 filed under Section 246A of Income Tax Act 1961 pending before Respondents for expeditious hearing in due compliance to the guidelines for priority/out of turn disposal of Appeals by CSIT(AU) and CSIT(Appeals) dated 29.12.2021 issued by Central Board of Direct Taxes, Ministry of Finance.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/03/2024 at 11:48:09
b) for costs of the Petition and orders thereon;" 2.
In the absence of any material placed on the record which may establish the number of appeals for earlier years which may be pending before the Commissioner of Income Tax (Appeals) and the state of the board of that authority, we find no justification to frame any peremptory directions for expeditious or out of turn disposal. 3.
Consequently, while we refuse to grant the writs as prayed for, we leave it open to the writ petitioner to pursue its application for expeditious disposal.
4.
The petition shall stand disposed of subject to the aforesaid directions.
YASHWANT VARMA, J.
PURUSHAINDRA KUMAR KAURAV, J.
MARCH 11, 2024/RW The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/03/2024 at 11:48:09