M/S. Sri Bhuvaneshwari Thanga Maligai v. National Faceless Appeal Centre (Nfac)

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 20.11.2024

CORAM

THE HONOURABLE MR.JUSTICE K.KUMARESH BABU and W.M.P.(MD)No.23514 of 2024 M/s.Sri Bhuvaneshwari Thangamaligai, Represented by its Partner, S.Natrajan

...Petitioner

Vs 1.National Faceless Appeal Centre (NFAC), Government of India, Ministry of Finance, Income Tax Department, New Delhi - 110 003.

2.The Assistant Commissioner of Income Tax, Circle 2(1), Trichy, 2nd Floor, Trichy Main Building, Williams Road, Cantonment, Tiruchirapalli, Tamil Nadu - 620 015.

3.The Principal Commissioner of Income Tax - Trichy, 2nd Floor, Trichy Main Building, Williams Road, Cantonment, Tiruchirapalli, Tamil Nadu - 620 015.

... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying this Court to issue a Writ of Mandamus, to dispose of the stay application dated 29.11.2022 filed before the second respondent. 1/4

For Petitioner : Mr.M.Baskar For R-2 and R-3 : Mr.N.Dilip Kumar Standing Counsel

O R D E R

Heard Mr.M.Baskar, learned counsel for the petitioner and Mr.N.Dilip Kumar, learned Standing Counsel for the respondents 2 and 3.

2. The present Writ Petition is filed praying for a Mandamus, directing the second respondent to dispose of the stay application dated 29.11.2022 on the file of the second respondent.

3. Even though the prayer sought for in the Writ Petition is seeking for a direction to dispose of the stay application filed by the petitioner dated 29.11.2022, the learned counsel for the petitioner would submit that he would be satisfied if a direction is issued to the first respondent to dispose of the appeal itself filed by the petitioner.

4. Considering the fact that the appeal had been filed by the petitioner as early as in the year 2020, there shall be a direction to the first respondent to dispose of the appeal in Appeal No: CIT (A), 2/4

Tiruchirappalli-1/10488/2019-20, within a period of sixteen (16) 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. Consequently, connected miscellaneous petition is closed. 20.11.2024 NCC:yes/no Index:yes/no Internet:yes/no Nsr To:

1.National Faceless Appeal Centre (NFAC), Government of India, Ministry of Finance, Income Tax Department, New Delhi - 110 003.

2.The Assistant Commissioner of Income Tax, Circle 2(1), Trichy, 2nd Floor, Trichy Main Building, Williams Road, Cantonment, Tiruchirapalli, Tamil Nadu - 620 015.

3.The Principal Commissioner of Income Tax - Trichy, 2nd Floor, Trichy Main Building, Williams Road, Cantonment, Tiruchirapalli, Tamil Nadu - 620 015.

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K.KUMARESH BABU , J.

Nsr 20.11.2024 4/4