Nikhil Kandoi v. Income Tax Officer, Ward-44(2) And ORS

OD 10

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE WPO/752/2025 NIKHIL KANDOI VS INCOME TAX OFFICER, WARD-44(2) AND ORS

BEFORE:

HON'BLE JUSTICE OM NARAYAN RAI DATE:- November 17, 2025.

Appearance Mr. Somak Basu, Adv.

Ms. Swagato Kabiraj, Adv.

...for petitioner Mr. Amit Sharma, Adv.

...for respondent The Court :- The petitioner alleges inaction on the part of the respondent nos. 2 and 3 in disposing of the petitioner's statutory appeal being Appeal No.285/CIT(A)-13 of 2016-17 under Section 246A(1)(a) filed on January 25, 2017. It is submitted that although more than eight years have passed since the filing of the said appeal the appeal is yet to be disposed of. The petitioner has also filed a supplementary affidavit bringing on record an email dated September 24, 2025 which reveals that the CIT (Aappeals), Unit13, Kolkata has requested the PCCIT (NFAC), Delhi to arrange for "functionality of the creation of work team through common functionality the scanned copy of the appeal folder can be uploaded...". Such e-mail, however, has not solved the problem and the petitioner's appeal still remains pending.

Since the petitioner's appeal has been pending without decision for a substantial period, this writ petition is disposed of by directing the respondent nos. 2 & 3 to take appropriate steps so as to ensure that the petitioner's appeal is heard and disposed of within a period of eight weeks from the date of communication of this order.

WPO/752/2025 stands disposed of.

This order shall be communicated to the respondent nos. 2 and 3 by both the parties.

(OM NARAYAN RAI, J.) GH.