Komal Pawan Tekchandani vs Central Board Of Direct Taxes Through ...
2024 Latest Caselaw 4470 MP

Madhya Pradesh High Court

Komal Pawan Tekchandani vs Central Board Of Direct Taxes Through ... on 16 February, 2024

Author: Sushrut Arvind Dharmadhikari

Bench: Sushrut Arvind Dharmadhikari

                                                             1
                           IN     THE       HIGH COURT OF MADHYA PRADESH
                                                  AT INDORE
                                                  BEFORE
                           HON'BLE SHRI JUSTICE SUSHRUT ARVIND DHARMADHIKARI
                                                     &
                                HON'BLE SHRI JUSTICE DEVNARAYAN MISHRA
                                              ON THE 16 th OF FEBRUARY, 2024
                                              WRIT PETITION No. 3456 of 2024

                          BETWEEN:-
                          KOMAL PAWAN TEKCHANDANI W/O SHRI PAWAN
                          TEKCHANDANI, AGED ABOUT 53 YEARS, OCCUPATION:
                          HOMEMAKER 402, KALPANA APARTMENT, 7-8SOUTH
                          TUKOGANJ INDORE (MADHYA PRADESH)

                                                                                          .....PETITIONER
                          (BY SHRI MUDIT MAHESHWARI, ADVOCATE)

                          AND
                          1.    CENTRAL BOARD OF DIRECT TAXES THROUGH
                                ITS  CHAIRPERSON MINISTRY OF FINANCE
                                NORTH BLOCK NEW DELHI (DELHI)

                          2.    NATIONAL FACELESS APPEAL CENTER THROUGH
                                PRINCIPAL CHIEF COMMISSIONER OF INCOME
                                TAX 6TH FLOOR, MAYUR BHAWAN, CONNAUHGT
                                CIRCUS, NEW DELHI (DELHI)

                                                                                        .....RESPONDENTS
                          (BY MS. VEENA MANDLIK, ADVOCATE)

                                This petition coming on for admission this day, Justice Sushrut Arvind
                          Dharmadhikari passed the following:
                                                              ORDER

Heard on the question of admission.

In this petition under Article 226 of the Constitution of India, the petitioner seeks a direction to the Respondent No. 2 to decide the pending application filed by the petitioner in a time bound manner.

2. Learned counsel for the petitioner submitted that the Income Tax Officer 1(3) Indore vide Assessment order dated 29.12.2017 assessed the income of the petitioner at Rs. 1,37,83,010/- (Rupees One Crore Thirty Seven Lakhs Eighty Three Thousand Ten Only) for the Assessment Year 2010-11 and imposed penalties under Section 271 (1)(b) and 271-F of the Income Tax Act, 1961.

3. Thereafter, the Income Tax Officer- 1(3) Indore vice Notice of Demand under Section 156 of the Income Tax Act, 1961 dated 29.12.2017 demanded Rs. 85,09,360/- towards tax. Being aggrieved, the petitioner filed an appeal on 23.01.2018 against the Assessment order dated 29.12.2017 under

Section 246-A of the Act before the Commissioner of Income Tax (Appeals), Indore. The notice under Section 250 of the Income Tax Act dated 09.08.2019 was issued and the petitioner appeared accordingly. However, in the meanwhile the Income Tax Act was amended vide Finance Act, 2020 whereby Sub-clause (6B) was inserted in Section 250 of the Act, thereby authorising the Central Government to frame a scheme for disposal of appeals through faceless system. Since no order was passed by Commissioner of Income Tax (Appeals)-1 Indore in the Appeal filed by the petitioner, the same was transferred to National Faceless Appeal Centre.

4. The Respondent No. 2 vide notice dated 25.01.2021 called upon the petitioner to submit written submissions on or before 29.01.2021. The petitioner informed that the written submissions were already submitted on 26.03.2018 alongwith paper book before Commissioner of Income Tax (Appeals)-1, Indore. However, written submissions were again submitted by the petitioner on 29.01.2021.

5. Learned counsel for the petitioner further contended that the appeal

has been heard two months back, however no final order has been passed which is causing great injustice to the petitioner. In these circumstances, direction may be issued to decide the appeal forthwith. Moreover, the outer limit as prescribed under Section 250 (6A) of the Act, the appeals are required to be decided within a period of one year whereas in the present case the appeal is pending since 2018.

6. Taking into consideration the totality of the facts and circumstances of the case and also looking to the fact that the appeal is pending since 2018 and has been heard and reserved for judgment. In such a situation, the Respondent No.2 is directed to decide the appeal forthwith as expeditiously as possible preferably within a period of 4 weeks from the date of receipt of certified copy of the order and pass a reasoned and speaking order. The order be communicated to the petitioner forthwith.

7. This Court has not expressed any opinion on the merits of the case, the petition is finally disposed off with the aforesaid direction.

                            (S. A. DHARMADHIKARI)                                (DEVNARAYAN MISHRA)
                                     JUDGE                                              JUDGE
                          Vatan