High Court of Punjab and HaryanaCWP/8677/2024disposed of

M/S Jagmohan Motors (P) Ltd v. Union Of India And Others

2024-04-19Mr. Justice Sanjeev Prakash Sharma,Mrs. Justice Sudeepti Sharma2 pages

CWP-8677-2024 (O&M) 2024:PHHC:052428-DB (THROUGH VC)

IN THE HIGH COURT OF PUNJAB AND HARYANA AT

CHANDIGARH CWP-8677-2024 (O&M) Date of Decision: 19.04.2024 M/s Jagmohan Motors (P) Ltd.

. . . . Petitioner Vs.

Union of India and others . . . . Respondents **** CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SUDEEPTI SHARMA ****

Present:

Mr. Sandeep Goyal, Advocate for the petitioner.

Ms. Gauri Neo Rampal Opal, Sr. Standing Counsel for the respondents.

**** SANJEEV PRAKASH SHARMA, J.(Oral)

1. Notice of motion.

2. Ms. Gauri Neo Rampal Opal, Sr. Standing Counsel accepts notice on behalf of respondents.

3. The appeal was preferred by the petitioner on 01.01.2020 (Annexure P-4). As per Section 250(6A) of the Income Tax Act, 1961, appeal is required to be heard within a period of one year. Though the period is meant to be directory, ordinarily the officers must take steps to decide the appeal within the timeframe prescribed.

4. However, we find that almost more than four years have elapsed and still the appeal has not been decided. This is a serious situation and if such delay is occurring in deciding the appeals, the very purpose of the MOHIT GOYAL 2024.04.19 15:34 I attest to the accuracy and authenticity of this order/judgment.

CWP-8677-2024 (O&M) 2024:PHHC:052428-DB provision of appeal gets frustrated. The concerned officer is also required to be held responsible for the delay.

5. Without making further observations, we direct the Principal Chief Commissioner of Income Tax to take notice of such delay occurring in deciding the appeals and issue appropriate directions to the concerned authorities to decide the appeals within the time prescribed as far as possible. Directions should also be issued to hold them accountable for the delay, if it so occurs.

6. The appeal (Annexure P-4) is directed to be now decided within a period of one month.

7. Writ Petition stands disposed of.

8. Copy of this order be sent to the Principal Chief Commissioner of Income Tax by the Registry.

(SANJEEV PRAKASH SHARMA) JUDGE (SUDEEPTI SHARMA) JUDGE April 19, 2024 Mohit goyal

1. Whether speaking/reasoned?

Yes/No

2. Whether reportable?

Yes/No MOHIT GOYAL 2024.04.19 15:34 I attest to the accuracy and authenticity of this order/judgment.