Lp.Ramkumar (Huf) v. The Commissioner Of Income Tax (Appeals)

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 22.07.2025

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P(MD)No.15213 of 2025 LP.Ramkumar (HUF) ... Petitioner Vs.

1.The Commissioner of Income Tax (Appeals), Ward 3(2), Office of Income Tax, Trichy District.

2.The Income Tax Officer, Ward 2(1), Office of Income Tax, Trichy Main Building, Williams Road, Trichy District.

...Respondents

Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Mandamus, directing the first respondent to dispose the appeal bearing DIN.

ITBA/NFAC/S/250/2023-24/1060275328(1) (AY2013-2014) preferred by the petitioner within a specified period by considering the representation dated 28.06.2025.

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For Petitioner : Mr.A.Nallathami Raj For Respondents : Mr.N.Dilip Kumar Standing Counsel

ORDER

This writ petition has been filed for a Mandamus to direct the first respondent to dispose the appeal bearing DIN.

ITBA/NFAC/S/250/2023-24/1060275328(1) (AY2013-2014) preferred by the petitioner within a specified period by considering the representation dated 28.06.2025.

2. The petitioner has suffered an adverse assessment order dated 29.03.2016 for the assessment year 2013-2014. Aggrieved by the same, the petitioner filed an appeal bearing ITA No.1371/CHNY/2024. The petitioner preferred an appeal before the Appellate Tribunal bearing DIN. ITBA/NFAC/S/250/2023-24/1060275328(1). By an order dated 20.09.2024, the order of the Appellate Commissioner was set aside and the case has been remitted to the first respondent.

3. The learned counsel for the petitioner seeks for a direction to the first respondent to dispose of the appeal as expeditiously as possible. 2/5

4. The learned Standing Counsel for the respondent submits that the appeal will be disposed of as it is a remand order.

5. Recording the above submission, the first respondent is directed to dispose of the appeal as expeditiously as possible preferably within a period 6 months from the date of receipt of a copy of this order.

6. It is noticed that a sum of Rs.25,25,000/- has already been recovered from the petitioner out to the total tax due as per the assessment order.

7. Considering the same, all recovery proceedings shall be kept in abeyance pending disposal of the appeal by the first respondent.

8. The writ petition stands disposed of. No costs. Consequently, the connected miscellaneous petition is closed.

22.07.2025 NCC : Yes / No Index : Yes / No Internet : Yes / No sn 3/5

To 1.The Commissioner of Income Tax (Appeals), Ward 3(2), Office of Income Tax, Trichy District.

2.The Income Tax Officer, Ward 2(1), Office of Income Tax, Trichy Main Building, Williams Road, Trichy District.

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C.SARAVANAN, J.

sn W.P(MD).No.19769 of 2025 22.07.2025 5/5