Dr.r.senthilkumaran v. The Commissioner Of Income Tax (Appeals)-Trichy-I

WP(MD)No.31198 of 2023 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 22.12.2023 CORAM: THE HONOURABLE MR.JUSTICE B.PUGALENDHI WP(MD)No.31198 of 2023and W.M.P(MD).No.26727 of 2023 M/s.KG Multi Speciality Hospital and Research Centre, Represented by its Partner, Dr.R.Senthilkumaran. .. Petitioner vs. 1.The Commissioner of Income Tax (Appeals)-Trichy-I, No.44, Williams Road, Cantonment, Tiruchirappalli-620 001. 2.The Commissioner, The National Faceless Appeal Centre (NFAC), North Block, New Delhi. 3.The Principal Commissioner of Income Tax, Income Tax Office, B.B.Kulam, Madurai. 4.The Principal Commissioner of Income Tax, No.44, Williams Road, Cantonment, Trichirappalli-620 001. .. Respondents 1/5 WP(MD)No.31198 of 2023 Prayer: Writ Petition filed under Article 226 of the Constitution of India seeking issuance of a Writ of Mandamus, directing the second respondent to dispose of the appeal dated 31.01.2020 preferred by the petitioner against the assessment order dated 22.12.2019 within a period stipulated by this Court and consequently, direct the third and fourth respondents to drop the demand proceedings till the final disposal of appeal dated 31.01.2020 pending before the second respondent. For Petitioner: Mr.P.Karthick For Respondents: Mr.N.Dilip Kumar Standing Counsel ***** O R D E R The petitioner, with a grievance that the appeal preferred by him before the second respondent is pending for the past three years and the same has not been disposed of so far, has filed this Writ Petition. 2. The learned counsel appearing for the petitioner submits that the appeal preferred by him before the second respondent is pending for the past three years and he is facing the problem of recovery at the hands of the respondents 3 and 4. 2/5 WP(MD)No.31198 of 2023 3. Mr.N.Dilipkumar, the learned Standing Counsel takes notice for the respondents. 4. In view of pendency of the appeal preferred by the petitioner, the second respondent is directed to dispose of the appeal preferred by the petitioner within a period of eight weeks from the date of receipt of copy of this order. 5. Since the petitioner claims that the appeal preferred by him is pending for the past three years and he is facing the problem of recovery at the hands of the respondents 3 and 4, the respondents 3 and 4 shall not take coercive action against the petitioner, till the disposal of the appeal preferred by him. 6. Accordingly, this Writ Petition is disposed of. There shall be no order as to costs. Connected miscellaneous petition is closed. 22.12.2023 Index:Yes / NoNCC:Yes / NoInternet:Yesssb 3/5 To 1.The Commissioner of Income Tax (Appeals)-Trichy-I, No.44, Williams Road, Cantonment, Tiruchirappalli-620 001. 2.The Commissioner, The National Faceless Appeal Centre (NFAC), North Block, New Delhi. 3.The Principal Commissioner of Income Tax, Income Tax Office, B.B.Kulam, Madurai. 4.The Principal Commissioner of Income Tax, No.44, Williams Road, Cantonment, Trichirappalli-620 001. 4/5 5/5 https://www.mhc.tn.gov.in/judis WP(MD)No.31198 of 2023 B.PUGALENDHI, J. ssb WP(MD)No.31198 of 2023 22.12.2023