Siddharth Thirani v. Union Of India And ORS.

OD-7

IN THE HIGH COURT AT CALCUTTA

Constitutional Writ Jurisdiction ORIGINAL SIDE WPO/786/2025 SIDDHARTH THIRANI VS UNION OF INDIA AND ORS.

BEFORE:

The Hon'ble JUSTICE OM NARAYAN RAI Date : 21stJanuary, 2026.

Appearance:

Mr. S. N. Surana, Sr. Adv.

Mr. B. Sengupta, Adv.

...for the petitioner Mr. Prabir Kr. Bhowmik, Sr. Adv.

Mr. Anurag Roy, Adv.

Mr. DhirodattoChaudhuri, Adv.

...for the respondents The Court:Affidavit of service filed today is kept on record. This writ petition has been filed alleging inaction on the part of the Commissioner of Income Tax (Appeals), NFAC in disposing of the petitioner's appeal that has been pending with the said Appellate Authority since January 17, 2019.

It is submitted by Mr. Surana, learned Senior Counsel appearing for the petitioner that the petitioner has approached the Commissioner of Income Tax (Appeals) mounting challenge to an order of assessment dated December 29, 2018 passed under Section 143(3) of the Income Tax Act, 1961 in respect of the assessment year 2016-17.

Mr. Surana submits that the appellate authority has unduly taken long time and has kept the petitioner's appeal pending for almost seven years.

The respondent/Income Tax Authorities are represented by Mr. Bhowmik, learned Senior standing Counsel for the Revenue authorities. Since the appeal filed by the petitioner has been pending with the Commissioner of Income Tax (Appeals), NFAC since January 2019, this Court requests the Appellate Authority i.e. Commissioner of Income Tax Authority (Appeals) NFAC to dispose of the said appeal filed by the petitioner as expeditiously as possible and preferably within a period of eight weeks from the date of communication of this order.

WPO/786/2025 stands disposed of with the above observations. (OM NARAYAN RAI, J.) S. Mandi