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2025 (5) TMI 1423

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..... d Mr. Purv Medhira, Advocates For the Respondents Through: Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, praying as under: "(i) Issue a writ of certiorari and/or any other writ, order or direction in the nature of certiorari setting aside the final assessment order passed under Se .....

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..... by the same preferred an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)] on 31.05.2013. 4. It is the petitioner's grievance that the said appeal has not been decided as yet. To compound the petitioner's grievance, the entire demand has been recovered by adjusting the refunds due to the petitioner for subsequent assessment years. The tabular statement of recovery of demand set out .....

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..... g the dates of hearing and the authorities that had heard the petitioner. The same is reproduced below: Sr.No. Date Authority Remarks 1. 31.05.2013 Appeal filed against the final assessment order dated 15.05.2013 before the CIT(A) under Section 246/246A of the Act Filing acknowledgment bears the stamp of 06.06.2013 2. 29.07.2013 Commissioner of Income Tax (Transfer Pricing Appeals)-XX ( .....

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..... to furnish ground-wise wise written submission before 12.10.2023 No final order passed post the submissions 6. It is apparent from above that the petitioner's grievance is merited and there has been inordinate delay in addressing the petitioner's appeal. 7. The learned counsel appearing for the Revenue states, on instructions, that the delay has been on account of the petitioner's appeal being .....

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