1 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 23 of 2026 1 - Anand Kumar Agrawal S/o Late Bhagwan Das Agrawal Aged About 65 Years R/o Plot No. 67/01, Behind, Ralas Motors, Tatibandh, Raipur C.G. Pin Code 492099 ... 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 - Income Tax Officer, Ward 2(3), 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. : None appears 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 18.02 .2026 1. The limited grievance of the petitioner is that the petitioner has preferred statutory appeal before the Commissioner of Income Tax (Appeal) on 01.06.2023, 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 within the stipulated period of time as the appeal was preferred on 2 01.06.2023. 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. 19124520010623 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 01.06.2023. 6. With the aforesaid observation(s) and direction(s), the instant petition is hereby disposed of. Sd/- (Rakesh Mohan Pandey) Judge Rekha