Delhi High Court
W.P.(C)/14897/2026 of SURESH KUMAR GUPTA Vs DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 43(1), NEW DELHI & ORS. on 9 October 2026
HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010486062026 + W.P.(C) 14897/2026 & CM APPL. 69993/2026 SURESH KUMAR GUPTA .....Petitioner Through: Ms. Sejal Arora, Mr. Sumit Halchandani, Ms. Ananya Kapoor, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 43(1), NEW DELHI &
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IN THE HIGH COURT OF DELHI AT NEW DELHI
CNR No. DLHC010486062026
+
W.P.(C) 14897/2026 & CM APPL. 69993/2026
SURESH KUMAR GUPTA
.....Petitioner
Through:
Ms. Sejal Arora, Mr. Sumit
Halchandani, Ms. Ananya Kapoor,
Advocates.
versus
DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 43(1), NEW DELHI & ORS.
.....Respondents
Through:
Mr. Puneet Rai SSC, Mr. Ashvini
Kumar JSC, Ms. Nancy Jain,
Advocates.
CORAM:
HON'BLE MR. JUSTICE DINESH MEHTA
HON'BLE DR. JUSTICE ADITI CHOUDHARY
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09.10.2026
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O R D E R
1. Learned Counsel for petitioner submitted that petitioner’s appeal against the assessment order dated 23.05.2023 is pending consideration before the appellate authority for more than 3 years and in spite of the fact that the petitioner has moved an application for early hearing on 25.09.2026, the same has not been taken up for consideration. Copy of the early hearing application has been produced for perusal of the Court; the same is taken on record.
2. Learned Counsel for petitioner further submitted that the petitioner is a senior citizen of 73 years of age and by way of the impugned order dated 23.05.2023, a huge demand of Rs.11,02,31,536/- has been raised against him. She further submitted that the assessment order is apparently time This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/10/2026 at 11:34:55
barred and more than 20% of the amount has been deposited or recovered from by the petitioner.
3. Learned Counsel for the petitioner prayed that a direction be issued to the appellate authority to decide the appeal expeditiously.
4. Having heard the learned Counsel for the parties and considering that the petitioner is a senior citizen and a retired professional against whom a substantial demand has been raised, we direct the appellate authority to consider the petitioner’s early hearing application dated 25.09.2026 in accordance with law and try to fix the appeal for hearing at an early date.
5. With these observations, writ petition stands disposed of, accordingly.
6. Pending application also stands disposed of.
DINESH MEHTA, J
ADITI CHOUDHARY, J
OCTOBER 9, 2026/naw This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/10/2026 at 11:34:55