Nagarathinam Rajendran V. The Commissioner Of Income Tax (Appeals)

WP(MD)/17440/2024

AI Insights

The case involves multiple Writ Petitions filed by Nagarathinam Rajendran against the Commissioner of Income Tax (Appeals), Madurai, and the Commissioner of Income Tax (Appeals), NFAC, New Delhi. The petitioner sought a Writ of Mandamus under Article 226 of the Constitution of India, urging the court to direct the second respondent to resolve the statutory appeals filed by the petitioner concerning the assessment order for the assessment year 2010-11, which had been pending since 2018. The petitioner argued that despite repeated communications requesting additional documents, no progress had been made in resolving the appeals. The respondents acknowledged the delay due to the transition to a faceless assessment and appeal system but assured that the appeals would be addressed in due course.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 764921 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 30-07-2024
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: N DILIP KUMAR
• Assessee Lawyers: J HARIHARAN
• Keywords: Assessment Order; Faceless assessment; Statutory Appeal; Writ of Mandamus; Faceless disposal of appeals
• Section: CIT(A), Madurai-3/10064/2017-18

Judgement Text

"W.P.(MD) Nos.17440, 17819 to 17823 of 2024 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 30.07.2024 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.(MD) Nos.17440, 17819 to 17823 of 2024 Nagarathinam Rajendran ... Petitioner Vs. 1.The Commissioner of Income Tax (Appeals), O/o. the Commissioner of Income Tax, Madurai. 2.The Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), New Delhi. ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Mandamus to direct the 2nd respondent to dispose of the statutory appeal preferred by the petitioner in CIT(A), Madurai-3/10064/2017-18 against the Assessment order made in AY2010-11 for the petitioner dated 29.01.2018 on merits after affording reasonable opportunities to the petitioner. For petitioner : Mr.J.Hariharan in all W.Ps for M/s.KV Law Firm For respondent : Mr.N.Dilip Kumar in all W.Ps Senior Standing Counsel 1/5 https://www.mhc.tn.gov.in/judis W.P.(MD) Nos.17440, 17819 to 17823 of 2024 ***** COMMON ORDER By this common order, these six Writ Petitions are taken up for disposal, at the time of admission after hearing the learned counsel for the petitioner and learned Senior Standing Counsel for the respondent in these Writ Petitions and after dispensing with the filing of counter as no adverse orders proposed to be passed against the respondent. 2. In these Writ Petitions, the petitioner seeks for a Mandamus to direct the second respondent to dispose of the respective appeals filed by the petitioner in the year 2016 onwards. 3. The learned counsel for the petitioner would submit that since May 2023, the petitioner has received repeated communications asking the petitioner to upload the Written submissions, ground of appeal, relied upon documents, etc., which have been uploaded by the petitioner. It is submitted that no fresh information has been received by the petitioner. 2/5 https://www.mhc.tn.gov.in/judis W.P.(MD) Nos.17440, 17819 to 17823 of 2024 4. It is submitted that the appeals were filed in the year 2018 and almost 6 years gone by since still no orders have been passed. 5. The learned Senior Standing Counsel for the respondent in these Writ Petitions, on the other hand, would submit that the appeals will be listed for hearing and disposed of in due course of time. 6. It is submitted that due to the change in the regime, on account of faceless assessment and the faceless disposal of appeals, there is an inevitable delay due to the change. It is submitted that the appeals will be disposed of as early as possible. 7. Having considered the submissions made by the learned counsel for the petitioner and learned Senior Standing Counsel for the respondent, the Court is inclined to dispose of these Writ Petitions by directing the second respondent to dispose of the petitioner's respective appeals as expeditiously as possible preferably within a period of six months from the date of receipt of a copy of this order. 3/5 https://www.mhc.tn.gov.in/judis W.P.(MD) Nos.17440, 17819 to 17823 of 2024 These Writ Petitions are disposed of with above directions. No costs. Index : Yes / No 30.07.2024 Internet : Yes / No apd 4/5 https://www.mhc.tn.gov.in/judis W.P.(MD) Nos.17440, 17819 to 17823 of 2024 C.SARAVANAN, J. apd W.P.(MD) Nos.17440, 17819 to 17823 of 2024 30.07.2024 5/5 https://www.mhc.tn.gov.in/judis "