1 2025:CGHC:5765 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 15 of 2025 Golchha Promoters Developers And Builders Pvt. Ltd. Through Director Akshay Golchha, Regd. Office At 53, Jalvihar Colony, Raipur Chhattisgarh ... Petitioner versus 1 - Union Of India Ministry Of Finance, Department Of Income Tax, New Delhi 2 - National Faceless Appeal Centre (NFAC) New Delhi 3 - Commissioner Of Income Tax (Appeals)-1 Income Tax Department, Raipur, District Raipur Chhattisgrh 4 - Assessing Officer Income Tax Officer 1(1), Ward-1(1), Raipur, District Raipur Chhattisgarh ... Respondents (Cause title, as taken from CIS) For Petitioner : Mr. Ashish Surana, counsel through video conferencing For Respondents No.2 to 4 : Mr. Ajay Kumrani, counsel appears on behalf of Mr. Amit Choudhari, counsel (Hon’ble Shri Justice Naresh Kumar Chandravanshi) Order on Board 31/01/2025 1. Heard. 2. The limited relief that the petitioner has sought for in the present petition is a direction to respondent No.2 to consider and decide the pending appeal filed under Section 246A of the Income-Tax Act, 1961 at the earliest. 2 3. Learned counsel for the petitioner would submit that the appeal was filed against the order of Assessment Year – 2008-09 on 18.4.2016 and written submission was filed but till date, the appeal has not been decided for the reasons best known to respondent No.2. 4. At this stage, learned counsel for respondents would submit that on account of new method of hearing i.e. National Faceless Scheme, it takes time and records have not been transferred or traceable, therefore, the appeal preferred by the petitioner could not have disposed of. 5. Given the facts and circumstances of the case, the present writ petition as of now is disposed of directing respondent No.2 to ensure that the appeal of the petitioner which has been filed is considered and decided on its merits in accordance with law as far as possible within an outer limit of 60 days from the date of receipt/submission of a copy of this order. 6. Accordingly, the present writ petition stands disposed of. Sd/- (Naresh Kumar Chandravanshi) JUDGE Rukhsar RUKHSAR BANO Digitally signed by RUKHSAR BANO Date: 2025.02.04 10:46:51 +0530