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TMI Blog2025 (4) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of Income Tax-3 (Appeals), to decide the appeal preferred by the petitioner on 09.01.2020 in a time bound ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te, 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 may be, where it is possible, may hear and decide such appeal within a period of one year from the end of the financial year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner 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. almost about 10 years back and was not decided, which forced the petitioner therein to file CWP No. 6388 of 2025, where this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 substantial amount of revenue is involved in these appeals, and that such amount remain blocked during the pendency of the proceedings, it is i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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