Authority: High Court of Judicature at Bombay, Nagpur Bench

Order Date: 30 October 2026

Case Overview

  • Writ Petition No. 1964 of 2026 filed by Vidyasagar Garg (HUF), through its Karta Vidyasagar Garg, Nagpur, against National Faceless Assessment Centre, New Delhi and others.
  • The petitioner sought direction that the application for withdrawal of a tax appeal under the Faceless Appeal Scheme be decided promptly.
  • On 23‑10‑2026 the Court ordered Respondent No. 1 (the concerned officer) to inquire into the delay, file a report by 30‑10‑2026, and to take action against the officer who failed to take up the matter.
  • Respondent Nos. 1‑4, through counsel K.K. Nalamwar, submitted an affidavit from the Assistant Commissioner of Income Tax (Circle‑2, Nagpur) stating that the withdrawal application had now been allowed and the appeal dismissed as withdrawn on 29‑10‑2026.
  • The Court recorded the affidavit, held the petitioner’s grievance regarding non‑decision of the withdrawal application as redressed, but noted that Respondent No. 1 had not complied with the part of the 23‑10‑2026 order requiring disclosure of steps taken and disciplinary action.

Contempt Proceedings

  • The Court issued a show‑cause notice to Respondent No. 1 under the Contempt of Courts Act, 1971 for failure to comply with the 23‑10‑2026 order, with the notice returnable on 05‑11‑2026.

Subsequent Developments

  • On the same day, counsel for the respondents stated that the order dated 08‑12‑2025 would be recalled and the petitioner would be given an opportunity of hearing; the Court accepted this statement.
  • The petitioner expressed satisfaction with these developments, and the petition was disposed of.
  • The matter was listed for 05‑11‑2026 to ensure compliance with the earlier order and the contempt notice.

Final Outcome

  • The appeal withdrawal was formally accepted and the appeal dismissed as withdrawn.
  • A contempt of court notice was issued to the officer responsible for the delay, with a compliance hearing scheduled for 05‑11‑2026.
  • The earlier order dated 08‑12‑2025 was recalled, and the petitioner was granted a hearing, leading to the disposal of the writ petition.

Topics: Tax Appeal Withdrawal, Contempt of Court