1 2026:CGHC:8257 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 22 of 2026 • Tirupati Structures India Private Limited Plot No. 67/01, Behind, Ralas Motors, Tatibandh Raipur (C.G.) Pin Code 492099 Through Its Director, Anand Kumar Agrawal, Aged About 65 Years, S/o Late Bhagwan Das Agrawal. ... Petitioner versus 1. Union Of India Through - Secretary, Central Board Of Direct Taxes, North Block, Secretariat Building, New Delhi, Pin Code 110001. 2. Principal Commissioner Of Income-Tax Aaykar Bhavan, Civil Lines, Raipur, District- Raipur (C.G.) 492001 3. Commissioner Of Income-Tax (Appeal) Aaykar Bhavan, Civil Lines, Raipur, District- Raipur (C.G.) 492001 4. Assistant Commissioner Of Income Tax Circle - 1(1) Aaykar Bhavan, Civil Lines, Raipur, District- Raipur (C.G.) 492001 ... Respondent(s) For Petitioner : Mr. Shrawan Agrawal, Advocate For Respondent No. 1/U.O.I. : Ms. Anmol Sharma, CGC For Respondents No. 2 to 4 : Mr. Ajay Kumrani, Advocate holding the brief of Mr. Amit Chaudhari, Advocate Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 16.02 .2026 1. The limited grievance of the petitioner is that the petitioner has preferred statutory appeal before the Commissioner of Income Tax (Appeal) on 23.06.2023, but the same has not been considered and decided by the competent authority till date. 2. Learned counsel for the petitioner would submit that a direction may be issued to the Appellate Authority to consider and decide the pending appeal SIDDHANT TAMRAKAR Digitally signed by SIDDHANT TAMRAKAR Date: 2026.02.16 16:47:21 +0530 2 within the stipulated period of time as the appeal was preferred on 23.06.2023. 3. On the other hand, learned counsel, appearing for the respondents would oppose the submissions advanced by learned counsel for the petitioner. 4. I have heard learned counsel appearing for the parties and perused the documents annexed with the writ petition. 5. Considering the limited grievance of the petitioner, it would be appropriate to direct the Commissioner of Income Tax (Appeals) to consider and decide the pending appeal filed in Form No.35 bearing acknowledgment No. 285144380230623 within a period of 90 days from the date of receipt of certified copy of this order keeping in mind that the appeal was preferred on 23.06.2023. 6. With the aforesaid observation(s) and direction(s), the instant petition is hereby disposed of. Sd/- (Rakesh Mohan Pandey) Judge $iddhant