M/ S.baashyam Constructions Pvt Ltdrepresented By Its Director Mr.r.yuvaraajann v. Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03-07-2025 CORAM THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY WP No. 29382 of 2024 M/ S.Baashyam Constructions Pvt LtdRepresented By Its Director Mr.R.Yuvaraajann,No.87, G.N. Chetty Road, T. Nagar, Chennai-600017. Petitioner(s) Vs 1. Commissioner Of Income Tax (Appeals)- 19108,Mahatma Gandhi Road, Nungambakkam,Chennai-600 034. 2.Assistant Commissioner Of Income Tax,Central Circle 2(4),108,Mahatma Gandhi Road, Nungambakkam,Chennai-600 034. Respondent(s) PRAYER:-Writ Petition filed under article 226 of the Constitution of India, praying for an issuance of Writ of Mandamus, directing the 1st Respondent to grant a hearing to the Petitioner and pass orders in the petition for rectification filed by the Petitioner under Section 154 of the Act on 04.07.2019, seeking rectification of the order dated 24.03.2015, passed by the 1st Respondent in ITA No. 282/2013-14/ Appeals-1 (New No. ITA 25/ CIT(A)-1/2013-14), and accordingly dispose of the same. For Petitioner(s):Mr.Suhrith ParthasarathyFor Respondent(s):Mr. A.N.R. JayaprathapJunior Standing Counsel ORDER This writ petition has been filed by the petitioner seeking to grant a hearing to the Petitioner and pass orders in the petition for rectification filed by the Petitioner under Section 154 of the Act on 04.07.2019, seeking rectification of the order dated 24.03.2015, passed by the 1st Respondent in ITA No. 282/2013-14/ Appeals-1 (New No. ITA 25/ CIT(A)-1/2013-14), and accordingly dispose of the same. 2.Learned counsel appearing for the petitioner would submit that the petitioner being aggrieved over the assessment order dated 24.03.2015 has filed a rectification application seeking rectification of the order dated 24.03.2015, passed by the 1st Respondent in ITA No. 282/2013-14/ Appeals-1 (New No. ITA 25/ CIT(A)-1/2013-14). However, till date, the rectification application remains pending before the 1st respondent. Therefore, the present writ petition has been filed seeking for a direction to the 1st respondent to consider and dispose of the rectification application. 3.Learned Junior Standing Counsel appearing for the respondents would submit that the rectification application filed by the petitioner will be considered and the same will be disposed of at the earliest point of time. 4.Considering the submissions made by the learned counsel for the petitioner as well as the learned Junior Standing Counsel appearing for the respondents and the fact that the rectification application filed by the petitioner is pending for the past six years, the 1st respondent is directed to consider the st respondent is directed to consider the respondent is directed to consider the rectification application filed by the petitioner and dispose of the same on merits and in accordance with law within a period of eight 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. 03-07-2025 rst Index:Yes/NoSpeaking/Non-speaking orderInternet:YesNeutral Citation:Yes/No To 1.Commissioner Of Income Tax (Appeals)- 19108,Mahatma Gandhi Road, Nungambakkam,Chennai-600 034.108,Mahatma Gandhi Road, Nungambakkam,Chennai-600 034. 2.Assistant Commissioner Of Income, Central Circle 2(4),108,Mahatma Gandhi Road, Nungambakkam,Chennai-600 034. KRISHNAN RAMASAMY J.rst WP No. 29382 of 2024 03-07-2025