Cheran Enterprises Private Limited v. The National Faceless Assessmentcentre
IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 10.09.2024
CORAM
THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY & W.M.P.Nos.21958, 21961, 21962, 21965 & 21970 of 2023 Cheran Enterprises Private Limited, Rep by its Authorized Signatory, Mr.K.C.Palanisamy, Cheran Towers, No.78, Government Arts College Road, Coimbatore 641 018.
... Petitioner in all petitions Vs.
1.The National Faceless Assessment Centre, Income Tax Department, Ministry of Finance, Government of India, New Delhi.
2.The Commissioner of Income Tax (Appeals), The National Faceless Appeal Centre, Income Tax Department, Ministry of Finance, Government of India, New Delhi.
3.The Income Tax Officer, Corporate Ward I, Coimbatore.
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4.The Principal Commissioner of Income Tax I Coimbatore, REAC Coimbatore, Coimbatore 641 018.
... Respondents in all petitions Common Prayer:
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records in the order in ITBA/COM/F/17/2023-24/1054103276(1) dated 04.07.2023 for the assessment years 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18 respectively on the file of the 4th respondent and quash the same and further direct the 2nd respondent herein to dispose of the quantum appeal filed by the petitioner challenging the order of reassessment dated 13.03.2022 passed by the 1st respondent and the consequent penalty appeals challenging the penalty orders passed by the 3rd respondent for the Assessment Years 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18 respectively within a time limit to fixed by this Court.
For Petitioner in all petitions : Mr.M.V.Kartik For Respondent in all petitions : Dr.B.Ramaswamy, Senior Standing counsel COMMON ORDER 2/5
These writ petitions have been filed challenging the orders dated 04.07.2023 pertaining to the assessment years 2013-14, 2014-15, 201516, 2016-17 & 2017-18 respectively and to direct the 2nd respondent to dispose of the quantum appeals filed by the petitioner.
2. When these matters were taken up for hearing, the learned counsel for the petitioner would submit that the prayers in these writ petitions have become infructuous and hence, he requests this Court to dismiss these petitions. In this regard, he had also made an endorsement in the respective case bundles.
3. Recording the above submission, these writ petitions are dismissed as infructuous. Consequently, the connected miscellaneous petitions are also closed. No costs.
10.09.2024 Speaking/Non-speaking order Index : Yes / No nsa To 3/5
1.The National Faceless Assessment Centre, Income Tax Department, Ministry of Finance, Government of India, New Delhi.
2.The Commissioner of Income Tax (Appeals), The National Faceless Appeal Centre, Income Tax Department, Ministry of Finance, Government of India, New Delhi.
3.The Income Tax Officer, Corporate Ward I, Coimbatore.
4.The Principal Commissioner of Income Tax I Coimbatore, REAC Coimbatore, Coimbatore 641 018.
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KRISHNAN RAMASAMY.J., nsa & W.M.P.Nos.21958, 21961, 21962, 21965 & 21970 of 2023 10.09.2024 5/5