Dr.c.vijayabaskars/O. Mr.chinnathambi v. Income Tax Appellate Tribunala Bench,Rajaji Bhavan Complex,3Rd Ave,Tiruvalluvar Nagar,Besant Nagar,Chennai,Tamil Nadu 600 090
High Court
15 May 2025 In favour of: Unclear
Forum / Bench
High Court · hc_cis_mas
Parties
Dr.c.vijayabaskars/O. Mr.chinnathambi v. Income Tax Appellate Tribunala Bench,Rajaji Bhavan Complex,3Rd Ave,Tiruvalluvar Nagar,Besant Nagar,Chennai,Tamil Nadu 600 090
Date of order
15 May 2025
Assessment year(s)
2016-17
Outcome
Other
Case summary
In Dr.c.vijayabaskars/O. Mr.chinnathambi v. Income Tax Appellate Tribunala Bench,Rajaji Bhavan Complex,3Rd Ave,Tiruvalluvar Nagar,Besant Nagar,Chennai,Tamil Nadu 600 090, the High Court (2025) decided the matter under Section 254 of the Income-tax Act.
Decision: The writ petition is allowed accordingly.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 15-05-2025
CORAM
THE HONOURABLE MR JUSTICE G. R. SWAMINATHAN
W.P No. 18462 of 2025
Dr.C.VijayabaskarS/o. Mr.Chinnathambi, Residing At No.14.28, Rasiillam, Sowrastra Street Iluppur (PO) and (Taluk), Pudukottai 622102.
Vs
1. Income Tax Appellate TribunalA Bench,Rajaji Bhavan Complex,3rd Ave,Tiruvalluvar Nagar,Besant Nagar,Chennai,Tamil Nadu 600 090
... Petitioner
2.The Deputy Commissioner Of Income TaxCentral Circle 2 (1), Investigation Wing, New No.46, M.G. Road, Chennai 600 034.
... Respondents
PRAYER
Writ Petition under Article for a Writ of Mandamus to expeditiously dispose of the M.A. Nos. 63-65/CHNY/2025 filed under Section 254(2) of the Income Tax Act, 1961 before the 1st respondent seeking to rectify and amend the order dt. 28.02.2025 vide ITA Nos. 589-591 / Chny / 2023 for AY 2016-17 to 2018-19.
For Petitioner :Mr.Nithyesh Natarajfor Mr.Vaibhav R Venkatesh
ORDER
Heard the learned counsel for the petitioner.
2. The petitioner had suffered an adverse order at the hands of the assessing officer on 28.02.2025. Aggrieved by the same, the petitioner filed nine appeals before the Commissioner of Income Tax (Appeals). The above appeals filed by the petitioner were partly allowed. With respect to the disallowed portion, the petitioner approached the Income Tax Appellate Tribunal, Chennai. In respect of the allowed portion, the Revenue also filed independent appeals before the Income Tax Appellate Tribunal. All the appeals were disposed of by a common order on 28.02.2025. The grievance of the petitioner is that two appeals filed by the petitioner were not even considered when the common order was passed. Seeking rectification of the order dated 28.02.2025, the petitioner filed M.A.Nos.63-65/CHNY/2025 under Section 254(2) of the Income Tax Act, 1961. All that the petitioner wants is that the miscellaneous applications be disposed of.
3. In my view, no exception can be taken to the aforesaid request, I direct the first respondent to dispose of the petition mentioned rectification
petitions on merits and in accordance with law within a period of eight weeks
from the date of receipt of a copy of this order. The writ petition is allowed
accordingly. No costs. Consequently, connected miscellaneous petitions are
closed.
KST
Index:Yes/NoSpeaking/Non-speaking orderInternet:YesNeutral Citation:Yes/No
15-05-2025
To
1.Income Tax Appellate TribunalA Bench,Rajaji Bhavan Complex,3rd Ave,Tiruvalluvar Nagar,Besant Nagar,Chennai,Tamil Nadu 600 090
2.The Deputy Commissioner Of Income TaxCentral Circle 2 (1), Investigation Wing, New No.46, M.G. Road, Chennai 600 034.
W.P No. 18462 of 2025
G.R.SWAMINATHAN J.
WP No. 18462 of 2025
W.P No. 18462 of 2025
15-05-2025
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