Income Tax Case

W.P.No.2049 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 24.01.2025 CORAM THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P.No.2049 of 2025 and W.M.P.Nos.2393 and 2394 of 2025 The Society of the Franciscan Servants of Mary, Represented by its ChairpersonSister.Angela, aged 82 years. No.1, Convent Road, SalemTamilnadu 636 016. Vs. ..Petitioner 1.The Income Tax Officer, National e-Assessment Centre, Income Tax Department, 4[th] Floor, Mayur Bhawan, Connaught Lane, Connaught Place, New Delhi 110 001. 2.The Assistant Commissioner of Income Tax (Exemptions), Mayflower Mid City Building, 1510, Trichy Road, Coimbatore 641 018. Coimbatore 641 018. 3.The Commissioner of Income Tax (Exemptions), No.121, Aayakar Bhawan – Annexe Building, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. Chennai 600 034. W.P.No.2049 of 2025 4.The Commissioner of Income Tax (Appeals_, National Faceless Appeal Centre, C-Block, 4[th] Floor, S.P.M.Civic Centre, New Delhi 110 001. ..Respondents PRAYER: Writ Petitions filed under Article 226 of the Constitution of India, praying to issue Writ of Certiorari calling for the records DIN: ITBA/AST/S/143(3)/2020-21/1031160531(2) dated 02.03.2021 under Section 143(3) read with Section 143(3A) and 143(3B) of the Income Tax Act on the file of the first respondent relating to assessment year 2018-19 quash the same. For Petitioner : Mr.G.Baskar For Respondents: Mr.V.Mahalingam, Senior Standing Counsel assisted by Mrs.S.Premalatha, Junior Standing Counsel. ORDER The present writ petition is filed challenging the impugned order dated 02.03.2021 on the premise that the impugned order suffers from non- application of mind inasmuch as it proceeds on the basis that the petitioner had failed to submit its reply, when, in fact, the petitioner had submitted its reply on 23.09.2019. W.P.No.2049 of 2025 2. After submitting for a brief while, the learned counsel for the petitioner would submit that an appeal has been preferred and the same is pending consideration before the Appellate Authority for over three years. It was further submitted that the appeal was heard finally sometime in 2021, however, orders are yet to be passed. In view of the inaction of the Appellate Authority in disposing of the appeal even for three years since having the appeal, the petitioner is being compelled to make a monthly deposit Rs.3 Lakhs, which, according to the petitioner, is causing grave hardship. 3. At this juncture, the learned counsel for the respondents would submit that the Appellate Authority would dispose of the appeal within a period of four months. 4. In view thereof, the Appellate Authority shall dispose of the appeal in accordance with law within a period of four months from the date of receipt of a copy of this order. If, for any reason, the Appellate Authority is unable to dispose of the appeal within a period of 4 months, as submitted by the learned counsel for the respondents, there shall be no recovery proceedings pursuant W.P.No.2049 of 2025 to the impugned order until the disposal of the appeal. It is made clear that this Court has not expressed any views with regard to the merits of the appeal, the Appellate Authority shall dispose of the appeal on its own merits and in accordance with law. 5. Accordingly, the writ petition stands disposed of. No costs. Consequently, connected miscellaneous petitions are closed. 24.01.2025 Speaking (or) Non Speaking OrderIndex:Yes/NoNeutral Citation: Yes/Noshk W.P.No.2049 of 2025 To 1.The Income Tax Officer, National e-Assessment Centre, Income Tax Department, 4[th] Floor, Mayur Bhawan, Connaught Lane, Connaught Place, New Delhi 110 001. 2.The Assistant Commissioner of Income Tax (Exemptions), Mayflower Mid City Building, 1510, Trichy Road, Coimbatore 641 018. 3.The Commissioner of Income Tax (Exemptions), No.121, Aayakar Bhawan – Annexe Building, Mahatma Gandhi Road, Nungambakkam, Appellate Authority shall dispose of the appeal on its own merits and in accordance with law. 5. Accordingly, the writ petition stands disposed of. No costs. Consequently, connected miscellaneous petitions are closed. 24.01.2025 Speaking (or) Non Speaking OrderIndex:Yes/NoNeutral Citation: Yes/Noshk W.P.No.2049 of 2025 To 1.The Income Tax Officer, National e-Assessment Centre, Income Tax Department, 4[th] Floor, Mayur Bhawan, Connaught Lane, Connaught Place, New Delhi 110 001. 2.The Assistant Commissioner of Income Tax (Exemptions), Mayflower Mid City Building, 1510, Trichy Road, Coimbatore 641 018. 3.The Commissioner of Income Tax (Exemptions), No.121, Aayakar Bhawan – Annexe Building, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. 4.The Commissioner of Income Tax (Appeals_, National Faceless Appeal Centre, C-Block, 4[th] Floor, S.P.M.Civic Centre, New Delhi 110 001. MOHAMMED SHAFFIQ, J. W.P.No.2049 of 2025 shk W.P.No.2049 of 2025andW.M.P.Nos.2393 and 2394 of 2025 24.01.2025