Anuj Dewan v. National Faceless Appeal Centre & Ors.

Delhi HC7 Jan 2026W.P.(C)/129/2026

Case brief

AI extract

What is this about?

Delay in hearing of income-tax appeal before CIT(A), National Faceless Appeal Centre (NFAC); appeal filed 22.10.2021 pending over four years; application dated 26.08.2025 for early disposal unanswered; respondents relied on CBDT circular dated 07.03.2024 categories for early disposal; writ petition disposed of with direction to Appellate Authority to consider early-hearing application if filed within two weeks; CM APPL. 646/2026 (exemption) allowed; W.P.(C) 129/2026; decision dated 7 January 2026.

What did the court decide?

Direction to the Appellate Authority (Commissioner of Income Tax (Appeals), NFSC) to consider the petitioner's application for early hearing of the appeal, if filed within two weeks from the date of the judgment. ¶¶27

Anuj Dewan Vs National Faceless Appeal Centre & Ors. — Delhi HC (2026) — LawSathi Research

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$~20

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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% Date of decision: 7^th January, 2026.

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- W.P.(C) 129/2026

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ANUJ DEWAN .....Petitioner

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Through: Mr. Sahil Gupta, Adv.

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versus

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NATIONAL FACELESS APPEAL CENTRE & ORS.

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.....Respondents Through: Mr. Gaurav Gupta, SSC for Income Tax Deptt. with Mr. Shivendra Singh, JSC, Mr. Yojit Pareek, JSC & Mr. Surya Jindal, Advs.

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Mr. Vinay Yadav, CGSC for R-2/UOI with Mr. Ansh Kalra, Ms. Kamna Behrani, Mr. Neeraj Raj Paulose, Advs.

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CORAM:

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HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

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J U D G M E N T

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DINESH MEHTA, J. ( Oral )

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CM APPL. 646/2026 (exemption)

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Allowed, subject to all just exceptions.

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Application stands disposed of.

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W.P.(C) 129/2026

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By way of present petition, petitioner is seeking direction to Appellate Authority, namely, Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFSC), to hear his appeal expeditiously, which

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Signature Not Verified

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W.P.(C) 129/2026

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Page 1 of 2

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Digitally Signed By:NAVEEN KUMAR Signing Da te:0 8.01.2026 13:50:13

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according to him, is pending for last four years.

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Learned counsel appearing for petitioner submitted that the petitioner has filed an appeal as back as on 22.10.2021 and in spite of the fact that more than four years has elapsed, the Appellate Authority has not taken up his appeal for consideration. He submitted that the petitioner has moved an application on 26.08.2025 for early disposal of his appeal, but no heed has been paid.

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Mr. Gaurav Gupta, learned counsel appearing for the respondents, on the other hand, submitted that CBDT has issued a circular dated 07.03.2024 and the petitioner’s case does not fall in any of the categories, for early disposal. He nevertheless submitted that if the petitioner moves an application for early hearing of the appeal, the Appellate Authority would consider the same as expeditiously as possible.

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In view of the aforesaid, the writ petition is disposed of with a direction to the Appellate Authority to consider petitioner’s application for early hearing of the appeal, if filed within a period of two weeks from today.

DINESH MEHTA

(JUDGE)

VINOD KUMAR

(JUDGE) JANUARY 7, 2026/ ck

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Signature Not Verified

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W.P.(C) 129/2026