Madras High CourtWP/14689/2025disposed of

S A . Manikandan v. Eputy Commissioner Of Income Tax

2025-04-24Honourable Mr Justice Krishnan Ramasamy6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 24-04-2025

CORAM

THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY S.A.Manikandan No.68 354 B3, Sree Durga, Lakshmana Salai, K.K.Nagar, Chennai.

Petitioner(s) Vs Deputy Commissioner Of Income Tax, Non Corporate Circle -19(1), Wanapathy Block, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai-600034.

Respondent(s) PRAYER:-Writ Petition filed under Article 226 of the Constitution of India, praying for an issuance of Writ of Mandamus, directing the respondent to grant an early hearing and dispose of the Appeal No: NFAC/2013-14/10130736 dated 17.10.2024 filed by the Petitioner for AY 2014-15 within a period of three months.

For Petitioner(s):

Ms.Jyotsna Sivakumar For Respondent(s):

Mr.V.Mahalingam, Senior Standing Counsel Ms.S.Premalatha, Jr.Standing Counsel And Mr.S.Rajasekar, Jr.Standing Counsel

ORDER

This writ petition has been filed by the petitioner seeking to direct the respondent to grant an early hearing and dispose of the appeal filed by the Petitioner.

2.Mr.V.Mahalingam, learned Senior Standing Counsel; Ms.S.Premalatha, learned Junior Standing Counsel and Mr.S.Rajasekar, learned Junior Standing Counsel takes notice on behalf of the respondent. 3.By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.

4.Learned counsel appearing for the petitioner would submit that the petitioner being aggrieved over the assessment order dated 31.03.2022 has preferred an appeal before the respondent. However, till date, even after three year, the appeal remains pending before the respondent. Therefore, the present writ petition has been filed seeking for a direction to the respondent to consider and dispose of the appeal.

5.Learned Senior Standing Counsel appearing for the respondent would submit that the appeal filed by the petitioner will be considered and the same will be disposed of at the earliest point of time. 6.Considering the submissions made by the learned counsel for the petitioner as well as the learned Senior Standing Counsel appearing for the respondent and the fact that the appeal filed by the petitioner is pending for the past three years, the respondent is directed to consider the appeal in Appeal No: NFAC/2013-14/10130736, filed by the petitioner and dispose of the same on

merits and in accordance with law within a period of three months from the date of receipt of a copy of this order.

7.With the above direction, this writ petition is disposed of. No costs. 24-04-2025 rst Index:Yes/No Speaking/Non-speaking order Internet:Yes

To Deputy Commissioner Of Income Tax, Non Corporate Circle -19(1), Wanapathy Block, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai-600034.

KRISHNAN RAMASAMY J.

rst 24-04-2025