iMedx Information Services Private Limited V. Union of India and The Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) and The Principal Chief Commissioner of Income Tax, Telangana and The Deputy Commissioner of Income Tax Circle-2(1), Hyderabad

WP/11114/2023

AI Insights

The case involves M/s. iMedx Information Services Private Limited, which filed a writ petition under Article 226 of the Constitution of India against various respondents including the Union of India and officials from the Income Tax Department. The petitioner sought a writ of mandamus due to the alleged inaction and delay in disposing of their appeal concerning an income tax assessment order from 2016. The primary grievance was the non-disposal of the appeal by the Commissioner of Income Tax (Appeals), Hyderabad, which had been pending for an extended period. The court heard arguments from both sides and considered the procedural aspects under the Income Tax Act and the Faceless Appeals Scheme 2021.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 816879 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 27-04-2023
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: GADI KUMAR; K CHOWDRY
• Assessee Lawyers: SUNDARI PISUPATI
• Keywords: Fundamental rights; Income Tax; Writ of Mandamus; Non-disposal of appeal; Procedure under Income Tax Act
• Section: 143(3)

Judgement Text

"[ 331 1] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY. THE TWENTY SEVENTH DAY OF APRIL TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 1 1 1 14 OF 2023 Between: M/s. iMedx lnformation Services Private Lrmited, 7' 1 -6212, S K Road Dharam Karan Road Begumpet, Hyderabad - 500 001 Represented by its Managing Director Mr. Kshatrapati Singh ...PETITIONER AND 1 Union of lndia, Rep. by Secretary Department of Revenue Ministry of Finance North Block, New Delhi-l 10001 The Commissioner of lncome Tax (Appeals), National Faceless Appeal Centre (NFAC) lncome Tax Department Ministry of Finance New Delhi The Principal Chief Commissioner of lncome Tax, Telangana 1Oth Floor, D Block, lncome Tax Towers, A.C. Guards, Hyderabad- 500 004 The Deputy Commissioner of lncome Tax Circle-2(1)., Hyderabad Room No. 514, sth Fl-oor Signature Towers, Sy No. 32lA, 32lP Opposite Botanical Garien, Kothagu-da Kondapur, Ser[ingampally Mandal, R.R. Diskict - 500084 ..RESPONDENTS Petition under Article 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 or direction more particularly one in the nature of WRIT OF MANDAMUS under Article 226 of lhe Constitution of lndia declaring the action of the Respondents in not pronouncing the final order in the matter of iMedX lnformation Services Private Limited (PAN No. AA DCT0143K) in Appeal No. CIT(A), Hyderab ad-211024912116-17 arising out of order uis 143(3) of the lncome Tax Act, 'l 961 dated 2710912016 for the Assessment Year 2014-15 to be in violation of the fundamental rights under Articles 14 and 21 of the constitution of 2 J 4 lndra 1961 Petition u rd the a ffid a vit ftled tn the rd RespondeF 2t1024? 12016-1'; a 27 .Og 2016 f x( lhe Servrces Private L Wnt Petiticn and co'rtrary to the procedure as contemplated urrder tt r) lrrclrlre Tax Act and the Face ess l ppeals Scheme 2021' IA NO 1 0F 2023 :r Section .151 CPC praying that ln the clr0L rnstarrces stated tn sLrpprort of the petitron. the High Court nray )3 ple ased to direct io forthwrth drspose of the Appea No tll -(A Hyderabad 'rsrng out of order u/s 143(3) of the lnconle I < Ar;t 1961 dated Assessment Year 2014-15 in the matter '11 l| /edX Informatlon nrleci (PAN No AADCTOl43K) pending Cisl;r;al rf the present Counsel for the R rspondent No 2 to 5: SRl. K. MAMATHA CllC)Wt)RY, SC INCOME TAX DEPAFT-rlUEt'lT The Court made tl e following: ORDER Counsel for the P, titioner: SRI SUNDARI R PISUPATI Counsel for the R'rspondent No. 1: GADI PRAVEEN KUMAR il)y- SOLICITOR GENERAL OF INDIA) TTIE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HON'BLE SRI WSTICE N.TUKARAMJI Writ Petition No.11114 of 2023 ORDER: eet he Hoft'bLe the Chrcf Justice Uial Dhuaatr) Heard Ms.Sundari R.Pisupati, learned counsel for the petitioner; Mr.Gadi Praveen Kumar, learned Deputy Solicitor General of India for the first respondent and Ms.B.Sapna Reddy, learned counsel representing Ms.K.Mamatha Chowdry, Iearned senior standing counsel for Income Tax Department appearing on behalf of respondent Nos.2 to 5. 2. On 21.O4.2023, we had passed the following order: \"Heard Ms. Sundai R Pisupati, learned counsel for the petitioner and Ms. K. Mamata Ctnudary, learned Senior Standing Counsel for Income Tax Department. Primary grieuance of the petitioner is non- disposal of lls appeal pending before Commissioner of Income Tax (Appeals), Hgderabad - 2, aistng out o/ assessment order I I cltt16Li 27.09'2016 for the assesstnenl 1'e'r' 2()14 -,',)'5 \" 3. Tocl n. Ms.B.Sapna Reddy\" Iearned c:ttttst:l ltas us a clocument dated Ol 11 2o''l''l to shotv I I I I I that comrnu ri:atlon u'indow u'ith Commissioner :>f incomc 1'eur (Appeals ) has been enabled' placed belbt:r rneatlinq of t rls documr:nt 4. fu c :r-c unabLe to understatld as L''l 't lrtLl is thr: J ; I I I I il 11 5. IJe thztt as it ma!', learned cotllrr;'l 1or thc pcl.itioner s .rtrmits tha1. hearing of the app::: I ry the Commissi6n.:r of Income Tax (Appeals), Hyd':rabad 2 against the -r'c'sessment order dated 27 09'201: in Appeal No.CIT(A), I-vrlerabad - 2llO249 l2016-17 wat; corcluded ,a,2y back n rhe Year 2016' 6. If tl rat be so, the appeal cannot be l