2025 (4) TMI 866

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....HON'BLE MRS. JUSTICE SUDEEPTI SHARMA For the Appellant : Mr. Sanjay Bansal, Sr. Advocate, with Mr. Sachit Singla, Advocate, and Mr. Gurdeep Singh, Advocate For the Respondent : Mr. Vaibhav Gupta, Standing Counsel ORDER: SUDEEPTI SHARMA, J. 1. The petitioner in the present writ petition seeks issuance of a writ in the nature of mandamus, directing respondent No.2-The Commissioner....

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....ssessment order dated 30.12.2019 for the assessment year 2018-2019 on 09.01.2020 i.e. almost 5 years back and till date, there is no progress in the proceedings. 6. Section 250 of the Income Tax Act, 1961 lays down the procedure to be followed in appeal, which is reproduced as under:- "250 (6A) In every appeal, the Joint Commissioner (Appeals) or the Commissioner (Appeals), as the case....

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....is possible" has been used, the intent of legislature unequivocally is in favour of time bound disposal of appeals. 8. The petitioner has drawn attention to an earlier order dated 10.03.2025 passed by this Court in CWP No. 6388 of 2025 titled as Perfetti Van Melle India Pvt. Ltd. vs. Union of India & Others, wherein, it was observed by this Court that the appeal was filed in the year 2015 i.e. ....

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....s order, we deem it appropriate to note, with concern, that considerable number of writ petitions are being filed before this Court seeking directions for the expeditious disposal of appeals under the Income Tax Act, 1961. This indicates an inordinate delay in adjudication at the appellate level, which defeats the objective of Section 250(6A) of the Income Tax Act, 1961. 13. Considering that su....