Meiyappan Palanisamy v. The National Faceless Appeal Centre
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 22.08.2025 Coram The Honourable Mr.Justice Krishnan Ramasamy W.P.Nos.31571 of 2025 Meiyappan Palanisamy
...Petitioner
Vs.
1 THE NATIONAL FACELESS APPEAL CENTRE C-BLOCK, 4TH FLOOR, S.P.M.CIVIC CENTRE NEW DELHI-110 001 2 The Principal Commissioner of Income Tax Coimbatore Income Tax Department No.63 Race Course Road, Coimbatore TamilNadu 641 018 3 The Assistant Commissioner of Income Tax Non Corporate Circle-2 Coimbatore Income Tax Department No.63 Race Course Road, Coimbatore 641 018.
...Respondents
Prayer Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of mandamus directing the 1st Respondent/First Appellate Authority to dispose off the pending appeal in Appeal No.NFAC/2014-15/10260285 relating to the Assessment Year. 2015-16 dated 06.05.2025 within a time frame. 1/5
For Petitioner : Mr.A.S.Sriraman For Respondents : M/s. M.Sheela, Senior Standing Counsel and Mr.H.Siddarth, Junior Standing Counsel Order Heard Mr.A.S.Sriraman learned counsel appearing for the petitioner and M/s. M.Sheela, learned Senior Standing Counsel and Mr.H.Siddarth, learned Junior Standing Counsel, who takes notice on behalf of the respondents. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself.
2. This Petition is filed seeking for issuance of a writ, in the nature of mandamus directing the 1st respondent/first Appellate Authority to dispose off the appeal relating to the Assessment Year 2015-16 within a time frame.
3. Mr.A.S.Sriraman, the learned counsel appearing for the petitioner would submit that as against the order of re-assessment passed by the 2/5
respondent, Income Tax Authority the petitioner has preferred an Appeal before the first respondent/Appellate Authority, thereafter, the petitioner has been issued only with a first hearing notice dated 06.05.2025, requiring the petitioner to file submission, despite the petitioner filed written submissions, the Appeal has not yet been disposed of, hence, the petitioner has filed the present Writ Petition seeking for a direction on the first respondent/Appellate Authority to dispose of the Appeal at the earliest. 4.
M/s.M.Sheela, learned Senior Standing Counsel and Mr.H.Siddarth, learned Junior Standing Counsel for the respondents would submit that the Appeal filed by the petitioner would be considered and disposed of within the time limit as prescribed by this Court.
5. In view of the submission made by the learned Senior Standing Counsel for the respondents and considering the limited scope of the prayer, sought for by the petitioner, in this Writ Petition, this Court, without expressing any view with regard to the merits of the contentions putforth by the petitioner in the Writ Petition is of the view that, suffice it would be to 3/5
direct the first respondent to consider and dispose of the petitioner's Appeal in a time bound manner.
6. Accordingly, the Writ Petition is disposed of with a direction to the first respondent to consider the Appeal made by the petitioner and dispose of the same as early as possible, preferably, within a period of three months from the date of receipt of a copy of this order. No costs. 22.08.2025 sd Index : yes/no To 1 THE NATIONAL FACELESS APPEAL CENTRE C-BLOCK, 4TH FLOOR, S.P.M.CIVIC CENTRE NEW DELHI-110 001 2 The Principal Commissioner of Income Tax Coimbatore Income Tax Department No.63 Race Course Road, Coimbatore TamilNadu 641 018 3 The Assistant Commissioner of Income Tax Non Corporate Circle-2 Coimbatore Income Tax Department No.63 Race Course Road, Coimbatore 641 018.
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Krishnan Ramasamy,J., sd W.P.Nos.31571 of 2025 22.08.2025 5/5