High Court at Calcutta · Judgments and reasoned final orders
Bangla Readymade Garments Manufacturers & Traders Welfare Association & Anr. v. CIT(A), NFAC & Ors.
WPO/605/2025 ·
First appeal for AY 2017-18 pending before CIT(A), NFAC since 17.02.2020 against section 143(3) order dated 18.12.2019: NFAC directed to dispose of the appeal expeditiously, preferably within 16 weeks.
1. FACTS OF THE CASE
The petitioner association filed an appeal on 17.02.2020 against a scrutiny assessment order dated 18.12.2019 passed under section 143(3) for AY 2017-18. As the appeal remained pending before the CIT(A), NFAC for over five years, the petitioner filed WPO/605/2025 seeking expeditious disposal.
2. DISCUSSION BY THE COURT
Noting that the statutory appeal had been pending since 17.02.2020, the Single Judge held that Respondent No. 1 (CIT(A), NFAC) should take expeditious steps to dispose of the appeal preferably within 16 weeks from communication of the order.
3. JUDICIAL DECISION
Disposed of WPO/605/2025 directing disposal of the pending appeal preferably within 16 weeks.
4. OUTCOME
Assessee - Writ petition disposed of directing Respondent No. 1 (CIT(A), NFAC) to dispose of the appeal pending since 17.02.2020 preferably within 16 weeks.
5. AKHB REVIEW POINT
AKHB analysis: where a pre-faceless appeal migrated to NFAC has remained pending for more than five years, a narrow mandamus petition under Article 226 secures a 16-week disposal schedule.
Source and verification
1-page official High Court at Calcutta judgment PDF (20250828_WBCHCO0030492025.pdf).
Original PDF: 1 pages · SHA-256: ffaf6ece0ffe0269584909f43e0dec08f7574bc04781403679001d5b73bc2763
Supplied source-reviewed note retained; original bytes and identity validation checked in this release. Substantive re-review is not claimed for this record.
Applies sections 143(3) and 246A/250 of the Income-tax Act, 1961 for AY 2017-18. Income-tax Act, 2025 equivalence is not verified.
Full primary judgment PDF read page-by-page and verified against the AKHB Google Drive repository. Comprehensive subsequent judicial treatment has not been independently verified.
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