M/S. Sri Hanuman Mansion Pvt. Ltd. v. Union Of India And ORS.

od 8

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE.

WPO/793/2024 M/S. SRI HANUMAN MANSION PVT. LTD.

VS UNION OF INDIA AND ORS.

BEFORE :

THE HON'BLE JUSTICE RAJA BASU CHOWDHURY Date: September 24, 2024.

Appearance :

Mr. S.M. Surana, Adv.

Mr. Bhaskar Sengupta, Adv.

...for petitioner Mr. Soumen Bhattacharjee, Adv.

Ms. Doyel Dey, Adv.

...for respondent This Court :- 1. Being aggrieved with an assessment order passed under Section143(3) of the Income Tax Act, 1961, (hereafter referred to as the "said Act") read with Section 144 thereof in respect of the assessment year 2012-13 the instant writ petition has been filed. 2.

The petitioner would submit that although it is obligatory on the part of the Appellate Authority to hear out and dispose of the appeal as expeditiously as possible, not later than a period of one year from the date of filing of the appeal, despite expiry of more than nine years from the date of filing of appeal, such appeal is yet to be disposed of.

3. Mr. Bhattacharjee, learned Advocate enters appearance on behalf of the respondents.

4. Having heard the learned Advocates appearing for the respective parties, I am of the view that no useful purpose will be served by keeping the writ petition pending.

5. In view thereof, the Appellate Authority, being respondent no. 3 herein, is directed to hear out and dispose of the appeal as expeditiously as possible preferably within a period of eight weeks from the date of communication of this order.

6. With the above observations and directions the writ petition stands disposed of.

(RAJA BASU CHOWDHURY, J.) GH.