Samsonite South Asia Private Limited v. National Faceless Appeal Centre Delhi And ORS

2025:BHC-OS:934-DB Pradnya

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 64 OF 2025 Samsonite South Asia Private Limited

...Petitioner

Versus

National Faceless Appeal Centre, Delhi and ors.

...Respondents

______________________________________________________ Adv Jitendra Singh, a/w Adv Shivali Mhatre, for Petitioner. ______________________________________________________

CORAM

M.S. Sonak & Jitendra Jain, JJ.

DATED:

21 January 2025 PC:- 1.

Heard learned counsel for the parties.

2.

The Petitioner seeks the following reliefs by instituting this Petition :- "a.

that, this Hon'ble Court may be pleased to issue a Writ of Mandamus or a Writ in the nature of Mandamus, or any other appropriate Writ, Order or Direction under Article 226 of the Constitution of India, ordering and directing Respondent No.1 to take up the appeal for the assessment year 2010-11 at the earliest by granting personal hearing to the Petitioner and dispose of the appeal within the period of 4 weeks from the date of personal hearing.

b.

that, this Hon'ble Court may be pleased to issue a writ, Order or Direction under Article 226 of the Constitution of India, ordering and directing the Ld. A.O. to refund the amounts adjusted from the refunds due to the Petitioner for earlier and subsequent assessment years against the outstanding disputed demand raised for the assessment year 2010-11 together with applicable interest under section 244A of the Act."

3.

At this stage, there is no question of granting any relief in terms of prayer clause (b) of the Petition and therefore, the learned counsel for the Petitioner rightly does not press for this relief.

4.

However, learned counsel for the Petitioner points out that the Appeal concerning the Assessment Year 2010-2011 was instituted on 5 May 2014 and despite, several entreaties the same is not disposed of till date. Accordingly, he seeks leave in terms of prayer clause (a) of this Petition. 5.

Normally, we are loathe to issue directions for expeditious disposal of the appeals. However, in this case the Appeal relates to the Assessment Year 2010-2011 and the same was instituted on 5 May 2014. More than ten years have been elapsed, and the Appeal is pending.

6.

Given the above extraordinary circumstances we direct the concerned Appellate Authority to dispose of Petitioner's pending Appeal No.CIT(A), Mumbai-18/10191/2014-15 as expeditiously as possible and in any event within three months from the Appellant filing an authenticated copy of this order. Further, it was pointed out that even the Principal Commissioner of Income Tax has written to the Appellate Authority urging expeditious disposal of this Appeal. 7.

We request the learned counsel for the Respondents to also communicate an authenticated copy of this order to the Appellate Authority for necessary action and compliance. 8.

The Petition is disposed of in the above terms without any cost order.

9.

All concerned to act on an authenticated copy of this order.

(Jitendra Jain, J) (M.S. Sonak, J) Signed by: Pradnya Bhogale Designation: PA To Honourable Judge Date: 22/01/2025 17:20:42