Automotive Robotics (India) Private Limited V. Union Of India and Central Board of Direct Taxes (CBDT) and Commissioner of Income Tax (Appeals), National Faceless Appeal Centre and Commissioner of Income Tax (Appeals-1), Hyderabad and Deputy Commissioner of Income Tax, Centralized Processing Center (CPC)

WP/28814/2024

AI Insights

The case involves M/s. Automotive Robotics (India) Private Limited, represented by its director Kavitha Yarlagadda, who filed a writ petition under Article 226 of the Constitution of India against several respondents including the Union of India and various income tax authorities. The petitioner sought a writ of mandamus to compel the third respondent to dispose of an appeal that had been pending since June 25, 2019. The petitioner argued that the inaction of the third respondent was illegal, arbitrary, and violated provisions of the Income Tax Act, 1961, as well as Articles 14 and 21 of the Constitution. The court, after hearing the arguments, directed the third respondent to decide the appeal within a specified timeframe.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 702553 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 24-10-2024
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Section 250(64) of the Income Tax Act, 1961, Article 14 of the Constitution of India, Article 21 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: GADI KUMAR; B REDDY
• Assessee Lawyers: S REDDY
• Keywords: Appeal Disposal; Arbitrary action; Income Tax; Legal inaction; Writ of Mandamus
• Section: 226; 250(64)

Judgement Text

"Between: M/s. Automotive Robotics (lndia) Private Limited, 6th Floor, My Home Hub,. -Httech City, Ivladhapur, Hyderabid -' 500 081 Represented by its Director Kavitha Yarlagadda. ..,..PETITIONER [3411] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTY FOURTH DAY OF OCTOBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO WRIT PETITION NO: 28814 OF 2024 AND 1. Union Of lndia, Represented by lts Secretary, Department of Revenue, New Delhi - 1 10 001 . 2. Central Board of Direct Taxes (CBDT), Deartment of Revenue, Ministry of Finance North Block, New Delhi - 1 10 001 . 3. Commissioner of lncome Tax (Appeals), National Faceless Appeal Centre, New Delhi. 4, Commissioner of lncome Tax (Appeals-1), Hyderabad, lT Towers, AC Guards, Masab Tank, Hyderabad - 500 004. 5. Deputy Commissioner of lncome Tax, Centralized Processing Center (CPC)' Bangalore - 560 500. .....RESPONDENTS Petition Under Arlicle 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue a writ, order or direction more particularly one in the nature of wRlT oF MANDAMUS declaring the inaction of the 3rd Respondent in disposing the appeal filed by the petitioner bearing No 528902291250619 is illegal, arbitrary ''si_ * ttilir Y contrary to the provision of section 250 (64) of the lncome tax Act, 1961 and Rules made there under and violative of Article 14 ,21 of Constitution of lndia. LA.NO:1 OF 2024 Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the 3rd respondent to dispose of the appeal filed by the petitioner bearing No. - 528902291250619, pending disposal of the above writ petition. Gounsel for the Petitioner : SRI S.APPADHARA REDDY, ADVOCATE FOR SRI P.ROSI REDDY Counsel for the Respondent Nos.'l & 2 : SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA Counsel forthe Respondent Nos.3 to 5 : Ms. B.SAPNA REDDY, SC FOR INCOME TAX The Court made the following ORDER W' THE HONOURABLE SRI JUSTICE SUJOY PAUL ... AND THE HONOIJRABLE SRI JUSTICE NAMAVARAPU RAJF^SHWAR RAO WRIT PETITION No.2881 4oF 2024 ORDER: (per Hon'ble Justice Sujog Paul) Sri S.Appadhara Reddy, learned counsel representing Sri P.Rosi Reddy, learned counsel appears for the petitioner submits that this petition may be disposed of directing the third respondent to decide the petitioner's pending appeal, which was hled on 25.06.2019. 2. The innocuous Prayer is allowed' 3. The third respondent shall make an endeavour to decide the appeal, expeditiously, preferably within a period of (90) days from the date of production of a copy of this order' 4 Accordingly, the Writ Petition is disposed of' No costs' Interlocutory applications, if any pending, shall also stand closed //TRUE COPY// I SD/. L. LAKSHMIB ASSISTANT R^EGl9T iq ABU RAR SECTION OFFICER To i +i: 3:\"\"',:5 g;Yffi SlJlf f; P\"?i$\"f,: !l$?X'?# :i liX\"?:lT; i'1 fl 3i'l ' \"i'EriJ,.,iliiGi[iEtot-x, r'1\"* Delhi- 110 0.0] ., ., -^, 3 The Commissioner ot f n.o\"r},L\"f\"u*'(nppliti;, Uationat Faceless Appeal . 9f,:tl1r}ffi,0,311];ot rncome rax (4PP1'..1:-1)' Hvderabad' rr rowers' AC \" Gr'.#, ii,i;i\".5 irni, uva'rabad - 500 004 5, The Deputy co\"'ltlonJ'\";?i;;\"rn;iJ Centralized Processrng center ; Hft'iftr9flifln$3ii^H'rxit\"fiifl\"s?',t?f sol c roR GENERAL ' or rr'rotn Advocate p?YRLoot, sc FoR INCOME TAX Advocate (oPUc) 8. One CC to Ms. B SAPNI I 9. Two CD CoPies YY SA LS i 1 l i l 1 HIGH COURT DATED:2411012024 ORDER WP.No.28814 of 2024 DISPOSING OF THE W.P WITHOUT COSTS. 1r' S fA l'r !l'Et iiz{ ? 0 ,/ t .,f, ft- $ "