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Madras High CourtWP/29382/2024disposed of

M/ S.Baashyam Constructions Pvt Ltd v. Commissioner Of Income Tax (Appeals)- 19

2025-07-03Honourable Mr Justice Krishnan Ramasamy6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 03-07-2025

CORAM

THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY M/ S.Baashyam Constructions Pvt Ltd Represented By Its Director Mr.R.Yuvaraajann, No.87, G.N. Chetty Road, T. Nagar, Chennai-600017.

Petitioner(s) Vs

1. Commissioner Of Income Tax (Appeals)- 19 108,Mahatma Gandhi Road, Nungambakkam,Chennai-600 034.

2.Assistant Commissioner Of Income Tax, Central Circle 2(4), 108,Mahatma Gandhi Road, Nungambakkam,Chennai-600 034.

Respondent(s) PRAYER:-Writ Petition filed under article 226 of the Constitution of India, praying for an issuance of Writ of Mandamus, directing the 1st Respondent to grant a hearing to the Petitioner and pass orders in the petition for rectification

filed by the Petitioner under Section 154 of the Act on 04.07.2019, seeking rectification of the order dated 24.03.2015, passed by the 1st Respondent in ITA No. 282/2013-14/ Appeals-1 (New No. ITA 25/ CIT(A)-1/2013-14), and accordingly dispose of the same.

For Petitioner(s):

Mr.Suhrith Parthasarathy For Respondent(s):

Mr. A.N.R. Jayaprathap Junior Standing Counsel

ORDER

This writ petition has been filed by the petitioner seeking to grant a hearing to the Petitioner and pass orders in the petition for rectification filed by the Petitioner under Section 154 of the Act on 04.07.2019, seeking rectification of the order dated 24.03.2015, passed by the 1st Respondent in ITA No. 282/2013-14/ Appeals-1 (New No. ITA 25/ CIT(A)-1/2013-14), and accordingly dispose of the same.

2.Learned counsel appearing for the petitioner would submit that the petitioner being aggrieved over the assessment order dated 24.03.2015 has filed a rectification application seeking rectification of the order dated 24.03.2015,

passed by the 1st Respondent in ITA No. 282/2013-14/ Appeals-1 (New No. ITA 25/ CIT(A)-1/2013-14). However, till date, the rectification application remains st respondent. Therefore, the present writ petition has been pending before the 1 st respondent to consider and dispose of the filed seeking for a direction to the 1 rectification application.

3.Learned Junior Standing Counsel appearing for the respondents would submit that the rectification application filed by the petitioner will be considered and the same will be disposed of at the earliest point of time. 4.Considering the submissions made by the learned counsel for the petitioner as well as the learned Junior Standing Counsel appearing for the respondents and the fact that the rectification application filed by the petitioner st respondent is directed to consider the is pending for the past six years, the 1 rectification application filed by the petitioner and dispose of the same on merits and in accordance with law within a period of eight weeks from the date of receipt of a copy of this order.

5.With the above direction, this writ petition is disposed of. No costs. 03-07-2025 rst Index:Yes/No Speaking/Non-speaking order Internet:Yes

To 1.Commissioner Of Income Tax (Appeals)- 19 108,Mahatma Gandhi Road, Nungambakkam,Chennai-600 034.

2.Assistant Commissioner Of Income, Central Circle 2(4), 108,Mahatma Gandhi Road, Nungambakkam,Chennai-600 034.

KRISHNAN RAMASAMY J.

rst 03-07-2025