1 CGHC010269512026 2026:CGHC:30557 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 126 of 2026 1 - Bagree Enterprise Through Its Partner Gaurav Bagree, S/o Shri Giriraj Bagree, Aged About 33 Years, R/o H. No. C-236/35/405 Behind Zudio Clothing Centre, Shailendra Nagar, Raipur, Chhattisgarh ... Petitioner versus 1 - Commissioner Of Income Tax (Appeals) National Faceless Appeal Centre (N F A C), C- Block, 4th Floor, S. P. M. Civic Centre, Minto Road, New Delhi - 110001. 2 - Chief Commissioner Of Income Tax, Central Revenue Building, Civil Lines, Raipur, Chhattisgarh - 492001. 3 - Income Tax Officer, Ward -4(1), Central Revenue Building, Civil Lines, Raipur, Chhattisgarh – 492001. ---- Respondents For petitioner :Mr. Nikhilesh Begani, Advocate along with Mr. Apurv Goyal, Advocate For respondents : Mr. Ajay Kumrani,Advocate holding the brief of Mr. Ajay Choudhary, Advocate Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 20.07.2026 1. The petitioner has filed this petition seeking following relief (s) : “That this Hon'ble Court may kindly be pleased to issue a writ of mandamus, or any other appropriate writ, direction or order in the nature thereof, directing Respondent No. 1 to hear and dispose of the Petitioner's Appeal being Appeal No. CIT(A), Raipur-2/11168/2017-18 (Annexure P/3), filed under Section 246A of the Income Tax Act, 1961 on 30/01/2018 against the Assessment Order dated 29/12/2017 (Annexure-P/2) for Assessment Year 2015-16, by way of a reasoned and speaking order, after affording due opportunity of hearing to the Petitioner, within a fixed and time-bound period to be stipulated by this Hon'ble Court; 2] That this Hon'ble Court may kindly be pleased to direct that no coercive recovery of the demand arising from the Assessment Order dated 29/12/2017 shall be effected against the Petitioner pending disposal of the said appeal; 3] That, this Hon'ble Court may kindly be pleased to grant REKHA SINGH Digitally signed by REKHA SINGH DN: cn=REKHA SINGH, ou=HIGH COURT, o=HIGH COURT OF CHHATTISGARH, st=Chhattisgarh, c=IN Date: 2026.07.21 10:42:42 +0530 -2- any other relief(s), which is deemed fit and proper in the aforesaid facts and circumstances of the case.” 2. The limited relief that the petitioner has sought for in the present writ petition is a direction to the respondent No. 1 to consider and decide pending Appeal No.2/11168/2017-18 filed under Section 246A of the Income-Tax Act, 1961 at the earliest. 3. Learned Counsel for the Department submits that since the authorities are in the process of considering faceless appeal, it takes some time to pass final order. Nonetheless, efforts shall be made for taking up the matter of the petitioner at the earliest. 4. Given the facts and circumstance of the case, the present writ petition as of now is disposed of directing the respondent No.1 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 30 days from the date of receipt of copy of this order. 5. Accordingly, the present writ petition stands disposed of. sd/- (Rakesh Mohan Pandey) Judge Rekha