M/S Aar Aar Castings Pvt. Ltd. Vs UOI and Others — Himachal Pradesh HC (2026) — LawSathi Research

M/S Aar Aar Castings Pvt. Ltd. Vs UOI and Others — Himachal Pradesh HC (2026) — LawSathi Research

What the court decided

AI extract

Outcome

Direction to respondent No.2 (Additional Commissioner of Income Tax (Appeals)-13) to adjudicate and decide pending Appeal No. CIT(A)/SHIMLA/10431/2016-17 (AY 2012-13) on or before 30.09.2026; requisite notice to petitioner to be issued latest by 10.07.2026; petitioner free to pursue other lawful remedies including a fresh petition; pending miscellaneous applications, if any, disposed of in the same terms.

Issue for consideration

Whether the Appellate Authority (Respondent No. 2) should be directed to decide the petitioner's pending Appeal No. CIT(A)/SHIMLA/10431/2016-17 for Assessment Year 2012-13 in a time-bound manner, after affording an opportunity of being heard.

Court's answer

Without going into rival contentions of the parties, as agreed, the Court directed respondent No.2 (Additional Commissioner of Income Tax (Appeals)-13) to adjudicate and decide the appeal preferred by the petitioner on or before 30.09.2026.

Ratio / Principle

For the petitioner's presence, requisite notice shall be issued by the Appellate Authority as expeditiously as possible, latest by 10.07.2026.

Key takeaways

Petitioner is at liberty to avail appropriate remedy in accordance with law for redressal of surviving grievances, if any, including filing a fresh petition.obiter¶24

Detailed headnote1 paragraphs

Income-tax appellate delay — time-bound disposal directive. The High Court of Himachal Pradesh (CWP No.6779 of 2026, decided 17.06.2026; Bench: Vivek Singh Thakur and Ranjan Sharma, JJ., judgment authored by Vivek Singh Thakur, J.) disposed of, as agreed between the parties and without entering rival contentions, a writ petition by M/s Aar Aar Castings Pvt. Ltd. seeking direction to decide its appeal pending since 2017 before the Additional Commissioner of Income Tax (Appeals)-13 (Respondent No.2) — Appeal No. CIT(A)/SHIMLA/10431/2016-17 for Assessment Year 2012-13 (PAN: AAECA4011E). Respondent No.2 was directed to adjudicate and decide the appeal on or before 30.09.2026, with requisite notice to the petitioner to be issued latest by 10.07.2026; the petitioner was left at liberty to pursue other lawful remedies, including a fresh petition, and pending miscellaneous applications were disposed of in the same terms. No statute or precedent is cited in the judgment.

2026:HHC:22852

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA

CWP No.6779 of 2026 Date of decision: 17.06.2026

M/s Aar Aar Castings Pvt. Ltd. ...Petitioner.

Versus

Union of India & Ors. …Respondents.

Coram

Hon’ble Mr. Justice Vivek Singh Thakur, Judge.

Hon’ble Mr. Justice Ranjan Sharma, Judge.

Whether approved for reporting?¹

For the petitioner : Mr. Anshul Bansal, Senior Advocate with Mr. Ankit Chandel, Advocate. For the respondent : Mr. Narender Singh Thakur, Standing Counsel for respondent No.1. : Mr. Neeraj Sharma and Ishaan Kashyap, Advocates, for respondents No.2 to 4.

Vivek Singh Thakur, Judge

Petitioner has approached this Court seeking following

substantive relief:-

“i) That the Appellate Authority/Respondent No. 2 may kindly be directed to decide the pending Appeal No. CIT(A)/SHIMLA/10431/2016-17 in case of M/S Aar Aar Castings Pvt. Ltd. Asstt. Year 2012-13 (PAN: AAECA4011E) of the Petitioner Company in a time bound manner, preferably within a period of three months, after affording an opportunity of being heard, in the interest of justice.”

In response, learned counsel appearing for respondents

No.2 to 4, which also includes Additional Commissioner of Income Tax

(Appeals)-13 as respondent No.2, submits that all-out efforts are being

1 Whether the reporters of the local papers may be allowed to see the Judgment? Yes

-2-

made by respondents to adjudicate and decide the appeal preferred by the petitioner and necessary communication has been sent to respondent No.2 through respondent No.4-Income Tax Officer, Baddi, District Solan, Himachal Pradesh.

The appeal was preferred in the year 2017 and we are in the year 2026, therefore without going into rival contentions of the parties, as agreed, present petition is disposed of, directing respondent No.2 to adjudicate and decide the appeal preferred by the petitioner on or before 30.09.2026 .

Needless to say that for presence of the petitioner, requisite notice shall be issued by the Appellate Authority as expeditiously as possible latest by 10.07.2026.

Petitioner shall be at liberty to avail appropriate remedy in accordance with law for redressal of surviving grievances, if any, including filing fresh petition.

Petition stands disposed of in the aforesaid terms. Pending miscellaneous application(s), if any, shall also stand disposed of in the same terms.

(Vivek Singh Thakur) Judge

17^th June, 2026 (Pardeep)

(Ranjan Sharma) Judge