Sri Rakesh Kalva V. The Commissioner of Income Tax (Appeals)

WP/7654/2025

AI Insights

The case involves a writ petition filed by Sri Rakesh Kalva against the Commissioner of Income Tax (Appeals) and the Income Tax Officer, Ward 7(1), Hyderabad. The petitioner sought a writ of mandamus under Article 226 of the Constitution of India, urging the court to direct the first respondent to hear and decide his pending appeal against an assessment order. The appeal, filed on 04.01.2020, had been pending for over five years, causing apprehension of coercive actions by the respondents against the petitioner. The court found the relief sought to be innocuous and without prejudice to either party, thus granting the petition.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 746515 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 18-03-2025
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: B SAPNA REDDY
• Assessee Lawyers: A V RAGHURAM
• Keywords: Appeal Pending; Assessment Order; Income Tax; Writ of Mandamus
• Section: 1143(3)

Judgement Text

"134471 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Originat Jurigdiction) TUESDAY, THE EIGHTEENTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE P. SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA WRIT PETITION NO: 7654 OF 2025 Between: Sri Rakesh Kalva, S/o. Sri Kalva Mallikarjunappa, aged about 37 years, Rl/o. 10-2-2891120148,307/MIGH, P.S. Nagar, Hyderabad 500057, Telangana, lndia. ...PETITIONER AND 1. The Commissioner of lncome Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. 2. The lncome Tax Officer, Ward 7(1), Signature Towers, Opp. Botanical Gardens, Kondapur, Hyderabad-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 an order or writ especially one in-the nature of writ of mandamus directing Respondent No. 1 to hear and decide the appeal bearing Appeal No. CIT(A), Hyderabad - 311032012019-20 for the assessment year 2O17-18 filed against the assessment order dated 1811212019 bearing, DIN No. ITBA/AST/S 1143(3)12019-2011022622977(1) passed by Respondent No. 2 at the earliest. Counsel for the Petitioner: SRI A.V. RAGHU RAM Gounsel for the Respondents: Ms. B. SAPNA REDDY (SC for INCOME TAX) The Court made the following: ORDER THE HON'BLE SRI JUSTICE P. SAM KOSHY AND THE HON'BLE SRI JUSTICE NARSIUG RAO NANDIKONDA WRIT PETITION NO.7654 OF 2025 ORDER: (per lJon'ble Sn Juslice P.SAM KOSHY) Heard Mr.A.V.Raghu Ram, learned corLnsel lor the petitioner and Ms.B.Sapna Reddy, learned Standing Corlnsel for Income Tax, app,eirring for the rcspondents. 2. The limited reliel sought for in the Writ Petition is to issue a direction to the respondents to considcr and de,:ide the Appeal No.CIT (A), Hyderabad - 3/lO32Ol2019 2OttO filed against thc Assessment Ordcr, datcd 18.12.2O19, for the Assessment Year 2017 -2O18, passed by the 2,.cr rcspondent,. 3. The grievance of the pctitioner is that in spitc of the fact that the statutory appeal was preferred on 04.0 i 2020 and though more th;en five years havc bcen elapsc<1, till date the appeal is still pending for consideration before thc authorities concerned ald thc petitioner is apprehending that the respondents ma.7 initiate coercivc steps against him pending appeal. 4. Considering the fact that the appcal is pending for consideralion bcfbre thc authoritics conccrncd for morc than five years and taking; notc of thc facL that the rcliel sought in the I 2 instant writ petition is an innocuous relief, and as no prejudice would be caused to the interest of either of the parties if the Writ Petition at this juncture can be disposed of directing the l\"t respondent to ensure that the Appeal No.CIT (A), Hyderabad - 3/lO32O/2O19-2O2O pending before the appellate authority is taken up on priority basis and dispose of the said appeal, on merits, in accordance with law, at the earliest, preferably within a period of three (3) months. 5. With the above directions, the Writ Petition stands disposed of. There shall be no order as to costs Miscellancous pctitions, if any, pending shall stand closed. SD/. T. CHANDRA SEKHAR REDDY AS ts ANT REGISTRAR //TRUE COPY// ECTION OFFICER .,, 2 3 4 5 The Commissioner of lncome Tax (Appeals), National Faceless Appeal Centre (NFAC), Dethi. Ilg-,Ilpqlfqx Officer,.Ward 7(1), Signature Towers, Opp. Botanicat uaroens, Kondapur, Hyderabad-500084. One CC to SRt A.V. nACUU RAM, Advocate tOpUCr One CC to Ms. B. SAPNA REDDY (SC rortr.tCOtr,t-e-ieX) tOpUCI Two CD Copies @i. , t HIGH COURT CC TODAY 1t €, STAT€ 19 l4AH 2u5 ? o DATED:1 810312025 ORDER WP.No.7654 of 2025 DISPOSING OF THE WRIT PETITION WITHOUT COSTS ( c O 1. i-'.-* o,-. ,.,,. , ,' \" _ -a--- =a---. - .-_' "