Omics lnternational Private Limited v. Union of lndia

Petition under Arlicle 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 i/ANDAIUUS declaring the action of the 2nd Respondent in not disposing- of the Appeal No. NFAC/2016-17/10305893 (against the Assessment Order ITBAJAST/S/14412O22-2311051495114(1) dt. 28.03.2023 uls 144 rlw 263 rlw 1448 of the lncome Tax Act, 1961) and Appeal No- NFAC/2016-17/10305957 (against the Penalty Order fiBNPNL|Fl27ON2O23-2411055952388(1) dt. 11.Og.2O23 uls 27OA of the lncome Tax Act, 1961 ) filed uls 246A of the lncome Tax Act, lg(i" irr the AY 2012-18, to be in crear vicration of the fundamental rights guara'rtor:,i under Articles 14 and 21 of the constitution of lndia and the procedure al; ir )rtemplated under the lncome Tax Act, 'l!'61 r nc the Faceless Appeals Sch:r- : 2021 . lA NO: 1 AF 2A2a, Petitic r Lrrder section 151 cpc praying that in the :ircu mstances stated in.the affica'it 1 r.d in support of the petition, the High court m )y be preased to direct the 2n J F r:spondent to forthwith dispose of the app.ars \o. NFAC/2016- 17l1030589: (;rgainst the Assessment order llBAr.\sr/s/l4 412022_ 23110514951 1z.i 1 ) dt. 28.03.2023 uls 144 rtw 263 rlw 1443 of the Income Tax Act, 196'1) ard '\rpear No. NFAC/2016 -1r tlo3osgsr (agairst tire penarty order lrBA/PNL/:/.,'7 i -2411ossg523\8( i ) dt. 4.09.20 23 ur:; 27( A of the rncome Tax Act, 1'16 1) liled ,rs 246A of the rncome Tax Act, 1961 for the Ay 2o.r 7-i8 pending dis;p.r5;. :f the present Writ petition. ^12023 IAN i 2 OF i!O:2:i Petit or ,'lder section 151 cpc praying that in the (ircurnstances srated in the affid;lv tlited in support of the petition, the High ,3ourt may be pleased to stay the gzrrrris-:e proceedings dt. 15.12.2023 issued by :he ;th Respondent under Secliol 2,26(3) ot the lncome Tax Act, i96.1 pencing Jisposai of the present Writ [: e] i,rn. Counsel for the rt)titioner: SRI KAMESH VEDULA Counsel for the Fklspondent No.1: SRI GADI PRAVEEN KUIVIAR, DEPUTY SOLICITOR GEI\IERI,\L OF INDIA Counsel for ttre F:ospondent No.2 to 5: Ms. B.SAPNA REDDY, SC FOR lT The Court made the following: ORDER THE HON'BLE SRI JUSTICE P. SAM KOSHY AND THE HON'BLE SRI JUSTICE NARSING RAO NANDIKONDA IVRIT PETITION NO.8587 OF 2025 ORDER: (per Hon'ble Si Justice p.SAM KOSHI) Heard Mr.Kamesh Vedula, learned counsel for the petitioner and Ms.B.Sapna Reddy, learned Standing Counsel for Income Tax, appearing for the respondents.

2. The limited relief sought for in the Writ petition is to issue a direction to the respondents to consider and decide the Appeal No.NFAC/2016-17 110305893 hled against the Assessment Order, dated 28.03.2023, for the Assessment year 2Ol7-2018, passed by the 2"d respondent,.

3. The grievance of the petitioner is that in spite of the fact that the statutory appeal was preferre d on 22.12.2023 and though more thal one year has been elapsed, till date the appeal is still pending for consideration before the authorities concerned ald the petitioner is apprehending that the respondents may initiate coercive steps against him pending appeal.

4. Considering the fact that the appeal is pending for consideration before the authorities concerned for more than one year ard taking note of the fact that the relief sought in the I 2 instant wr t p(r --tion is an innocuous relief artcl as no prejudice would be car.Lscc[ to the interest of either of the par ies if the Writ Petition at ' r jr' juncture cart be disposed of dirt,ctlr I the 2"4 responden - t,r ensure that the Appeal Nc,.NFAC/2016- 17/10305ti93 rending before the appellate auth:rit'' is taken up on prio:-rt 1' 1 ,asis and dispose of the said appeal on merits, in accordanco r,,,j -lt lau,, at the earliest, preferably wrtlrin rI period of four (4) mcn.hs,.

5. V,'it; r the above directions, the Writ P,:titi rn stalds disposed o.. '['tr :re sha-ll be no order as to costs. Miscr:llrrn:cus petitions, if any, pending shalL starrd closed. //TRUE COPY// SD/- K. AMMAJI \ DEPUryREGISTRAR J SE(;TION OFFICER To,

1. The rle(lretary Department of Revenue lvlinistry oftinar,ce l. orth Block, New Delhi, [,n io r of lndia-1'10001

2. The Cr-,n rr ssioner of lncome Tax (Appeals), Natiorral F aceless Appeal Centre (NFA,C) lncome Tax Department Ministry of f=inarce New Delhi ' 3. The Assessment Unit, National Faceless Assessrnent Certre lncome Tax Departrnent Mnistry of Finance New Delhi- 1 10003

4. The Prin<;r t,al Commissioner of lncome fax - 4, lT '.owe,rs, AC Guards, Masab '-ank Hyderabad - 500004 5. The Inr:orle Tax Officer, Ward Hyderabad - 500004 Masab '-ank '1 6( 1 ), Hyderabaci lT Tow :r, AC Guards,

6. One {l(l to SRI KAMESH VEDULA, Advocate [OPUC] 7. One (l(r to l\ls. B.SAPNA REDDY, SC FOR tT tOpUCl 8 One tlC tr: SiRl GADI PRAVEEN KUMAR, DEPUT\ SOL|C|-'OR GENERTAL OF lNlDlA righ Court for the State of Telangana at tlyde.aba,l [OpUC]

9. Two Of Cr: p ies BSR Ftc JS HlGH C()ILIRT DATED:0 110412025 ORDER t {E S I4r -:=' i,. 6 ( k 21 JI 2m q o o WP.No.858',t of 2025 t T DISPOSIN(; OF THE WRIT PETITION, WITHOUT ()OSTS Prtc,, ,^\slx