N.rajendran v. The Commissioner Of Income Tax, (Appeals Iii), Madurai

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 18.11.2016 CORAM : THE HON'BLE Dr.JUSTICE S.VIMALA W.P(MD)Nos.22092 & 22094 of 2016 N.Rajendran... Petitioner in WP(MD)No.22092/2016N.Karthikeyan ... Petitioner in WP(MD)No.22094/2016 Vs. 1.The Commissioner of Income Tax, (Appeals III), Madurai. 2.The Income Tax Officer, Non-corporate Ward – 3(2), V.P.Rathinasamy Nadar Road, Bibikulam, Madurai – 625 002. ... Respondents in WP(MD)No.22092/2016 3.The Income Tax Officer, Non-corporate Ward – 2(3), V.P.Rathinasamy Nadar Road, Bibikulam, Madurai – 625 002. ... Respondents in WP(MD)No.22094/2016 Petitions filed under Article 226 of the Constitution ofIndia, praying for issue a Writ of mandamus directing the firstRespondent to dispose of the Appeal dated 25.04.2016 relating toorderbearingNos.PAN.ABMPR4139Cdated30.03.2016andPAN. dated 31.03.2016 passed by the second Respondentand to dispose of the Appeals on being taken on file afternumbering within the time frame. https://hcservices.ecourts.gov.in/hcservices/ For Petitioner : Mr.H.Nazurruddin (both Petitions) For Respondents : Mr.R.Krishnamoorthy (both Petitions) COMMON ORDER These Writ of Mandamus have been filed, seeking a directionto the first respondent to dispose of the Appeals dated25.04.2016. 2.Heard the learned counsel for the petitioners and thelearned counsel, who takes notice for the respondents. By consent,the writ petitions itself are taken up for final disposal at thestage of admission. 3.The petitioners are the assessees on the file of thesecond respondent. Return of income for the year 2013 – 2014 werefiled on 31.07.2013 and 29.07.2013 respectively. The secondrespondent issued notices under Section 143(2) of the Income TaxAct, 1961 in respect of return of income, for which, replies werefiled by the petitioners. Despite the reply filed by thepetitioners, the second respondent has passed assessment orders on30.03.2016 and 31.03.2016, calling upon the petitioners to pay theamount, demanded therein. Against which, Appeals dated 25.04.2016were filed before the first respondent, which are not yetnumbered. Seeking a direction to dispose of the Appeals, theseWrit petitions have been filed. 4. The learned counsel for the respondents submitted thatthe appeals are not yet number and therefore, question of disposaldoes not arise for consideration. 5. It is represented by the learned counsel for thepetitioners that there are vacancies in the post of AppellateAuthorities in the Tax Division and three divisions are lookedafter by only one authority and therefore, there is an enormousdelay in getting appeals numbered. It is further represented thatthough the appeals were filed as early as on 25.04.2016, they wereneither returned nor numbered so far and therefore, there must bea direction from this Court to dispose of the Appeals and tillsuch time, stay of all further proceedings may be granted. 6. When this Court pointed out that the petitioners have toapproach the Appellate Authority once appeals are filed, it wassubmitted by the learned counsel for the petitioners that sincethe appeals have not yet been numbered, it is impossible for thepetitioners to approach the Appellate Authority and these factshttps://hcservices.ecourts.gov.in/hcservices/are not disputed by other side. 7. In view of the above stated position, the 2[nd] respondentis directed not to enforce the order till the matter is finallydecided by the Appellate Authority. Once appeals are filed andnumbered, the same shall be disposed of within a period of fourmonths from the date on which the appeals are numbered.With the above direction, these writ petitions are disposedof. No costs. Sd/ Assistant Registrar(W) /TRUE COPY/ Sub Assistant Registrar To: 7. In view of the above stated position, the 2[nd] respondentis directed not to enforce the order till the matter is finallydecided by the Appellate Authority. Once appeals are filed andnumbered, the same shall be disposed of within a period of fourmonths from the date on which the appeals are numbered.With the above direction, these writ petitions are disposedof. No costs. Sd/ Assistant Registrar(W) /TRUE COPY/ Sub Assistant Registrar To: 1.The Commissioner of Income Tax, (Appeals III), Madurai.2.The Income Tax Officer, Non-Corporate Ward-3(2), V.P.Rathinasamy Nadar Road, Bibikulam, Madurai-625 002. 3. The Income Tax Officer, Non-Corporate Ward-2(3), V.P.Rathinasamy Nadar Road, Bibikulam, Madurai-625 002. +2CC to Mr.R.Krishnamoorthy, Advocate Sr.70586,70587)+2CC to Mr.Babu Rajendran, Advocate Sr.70457,70458) mj/arAM/EM/MPA/27.12.2016/3P/7C W.P.(MD) Nos.22092 and 22094 of 2016