K Arivananthan v. The Commissioner Of Income Tax (Appeal)

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 09.02.2026

CORAM

THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY K Arivananthan ... Petitioner Vs.

1. The Commissioner of Income Tax (Appeal) Faceless Appeal Centre New Delhi.

2. The Principal Commissioner of Income Tax Madurai - I, Madurai.

3. The Income Tax Officer Ward - I, Theni.

4. The Branch Manager Induslnd Bank Limited Cherry Road, Salem.

... Respondent Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the 1st respondent to dispose of the appeal filed by the petitioner for the assessment year 2020-21 within the time frame ad further directing the 3rd respondent to release the bank accounts bearing Account number SB 159944444362 with the 4th respondent bank.

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For Petitioner : Mr.T Bashyam For Respondent : Mr.N.Dilipkumar

ORDER

This writ petition has been filed to direct the 1st respondent to dispose of the appeal filed by the petitioner for the assessment year 2020-21.

2. When this matter was taken up for hearing, the learned counsel appearing for the respondents would submit that the appeal filed by the petitioner was already dismissed by the respondents vide order dated 31.01.2026 and hence, the prayer in this petition has become infructuous.

3. By recording the above submission, this writ petition is dismissed as infructuous. The liberty is granted to the petitioner to file challenge the dismissal order dated 31.01.2026. No cost. 09.02.2026 Speaking/Non-speaking order Index : Yes / No nsa 2/4

To

1. The Commissioner of Income Tax (Appeal) Faceless Appeal Centre New Delhi.

2. The Principal Commissioner of Income Tax Madurai - I, Madurai.

3. The Income Tax Officer Ward - I, Theni.

4. The Branch Manager Induslnd Bank Limited Cherry Road, Salem.

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KRISHNAN RAMASAMY.J., nsa 09.02.2026 4/4