Shanmugam Senthilkumar v. The National Faceless Appeal Centre,

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 09.06.2025

CORAM

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY Shanmugam Senthilkumar No.140, Kundrathur High Road, Porur, Tamilnadu-600 116 PAN ALGPS6106E ... Petitioner Vs.

1. The National Faceless Appeal Centre, C-block, 4th Floor, S.P.M.Civic Centre, New Delhi110 001.

2. The Principal Commissioner Of Income Tax Chennai 4 Income Tax Department No.121, Mahatma Gandhi Road Nungambakkam, Chennai-600 034

3. The Deputy Commissioner of Income Tax Non Corporate Circle 8(1), Chennai, Income Tax Department 121, Nungambakkam High Road Chennai-600 034 ... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the 1st Respondent/First Appellate Authority to dispose off the pending appeal in Appeal No NFAC/2015-16/ 10065709 relating to the Assessment Year 2016-17 within a time frame to be fixed by the Honourable Court 1/5

For Petitioner : Mr.A.S.Sriraman For Respondent : Mr.V.Mahalingam, Sr.St. Counsel

ORDER

This writ petition has been filed to direct the respondent to consider the petitioner's representation dated 03.02.2025.

2. Mr.V.Mahalingam, learned Senior Standing counsel, takes notice on behalf of the respondents. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.

3. The learned counsel for the petitioner would submit that in this case, initially, the assessment order was passed by the respondent on 20.09.2021, against which, an appeal was preferred by the petitioner on 20.01.2022. However, the said appeal was not at all considered by the respondent till date. Hence, this writ petition. 2/5

4. In reply, the learned Senior Standing counsel appearing for the respondents would requests this Court to pass appropriate orders directing the respondents to consider and dispose of the appeal filed by the petitioner.

5. Heard the learned counsel for the petitioner and the learned Senior Standing counsel for the respondents and also perused the materials available on record.

6. In the case on hand, an appeal dated 20.01.2022 was preferred by the petitioner against the assessment order dated 20.09.2021. However, the same was not considered by the respondents till date, i.e., the said appeal is pending for nearly a period of 4 years.

7. In view of the above, this Court directs the respondents to consider the petitioner's appeal dated 20.01.2022 and dispose of the same on its own merits and in accordance with law within a period of 12 weeks from the date of receipt of copy of this order. 3/5

8. With the above directions, this writ petition is disposed of. No costs.

09.06.2025 Speaking/Non-speaking order Index : Yes / No nsa To

1. The National Faceless Appeal Centre, C-block, 4th Floor, S.P.M.Civic Centre, New Delhi110 001.

2. The Principal Commissioner Of Income Tax Chennai 4 Income Tax Department No.121, Mahatma Gandhi Road Nungambakkam, Chennai-600 034

3. The Deputy Commissioner of Income Tax Non Corporate Circle 8(1), Chennai, Income Tax Department 121, Nungambakkam High Road Chennai-600 034 4/5

KRISHNAN RAMASAMY.J., nsa 09.06.2025 5/5