Wp/9661/2022 Of Sri Venkateswara Agencies v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF JUDICATURE AT MADRAS THE HONOURABLE MR.JUSTICE R.SURESH KUMAR Sri Venkateswara AgenciesRep.by its Partner R.Prithviraj54/1, Mayiladuthurai RoadSannanalur – 609 504Thiruvarur District. 2.The Assistant Commissioner of Income Tax Circle -2(1) Williams Road Cantonment Tiruchirapalli – 620 001. Circle -2(1) Williams Road Cantonment Tiruchirapalli – 620 001. Prayer : Writ Petition under Article 226 of the Constitution ofIndia praying for the issuance of a Writ of Mandamus directingthe 1[st] respondent to consider and dispose off the appealpetition in ITA No.414 of 2019-20 filed by the petitioner on14.01.2020 as expeditiously as possible. The prayer sought for herein is for a Writ of Mandamusdirecting the 1[st] respondent to consider and dispose off theappeal petition in ITA No.414 of 2019-20 filed by the petitioneron 14.10.2020 as expeditiously as possible. https://hcservices.ecourts.gov.in/hcservices/ the meaning of the provisions of Income Tax Act, 1961 (In short'the Act'). 3. In respect of the assessment year 2017-18, an assessmentorder was passed under Section 143(3) of the Act on 22.12.2019,as against which regular appeal ie., before the Commissioner ofIncome Tax (Appeals) / Appellate Authority was filed by thepetitioner assessee on 14.01.2020, which is still pending. Theonly grievance of the petitioner is that, if the appeal isdecided on merits at the earliest point of time, the petitionerwould be in a position to know what shall be the tax liabilitybased on the order passed by the assessing authority. 4. The urgency urged by the learned counsel for thepetitioner to seek for such a direction to the appellateauthority to dispose of the appeal on merits is that, during thedemonetization period, large amount of cash was deposited in thebank account and now by virtue of the assessment order thebusiness activities of the petitioner has been crippled andtherefore showing that urgency, the learned counsel for thepetitioner seeks the indulgence of this Court. 5. Heard Mrs.Hema Muralikrishnan, learned counsel for thepetitioner, who would submit that, now everything is being donethrough Faceless Assessment Scheme and therefore no fixed timecan be made to the appellate authority of the FacelessAssessment Scheme and therefore, if at all any direction isgiven fixing strict and rigid time frame, that will set a badprecedent in other cases. 6. I have considered the submissions made by the learnedcounsel appearing for either side and have perused the materialsplaced on record. 7. As has been rightly pointed out by the learned StandingCounsel appearing for the Revenue, if a direction is given witha time bound order fixing the time limit to the appellateauthority to decide the appeal filed by the petitioner, thatwill have a repercussion in the seriatim of cases pending beforethe appellate authority. Therefore in order to balance theinterest of both sides, in view of the urgency expressed by thepetitioner's counsel, this Court is inclined to dispose of thiswrit petition with the following order. “That there shall be a direction to the respondentappellate authority (Faceless Assessment AppellateAuthority) to decide the appeal of the petitionerin ITA No.414 of 2019-20 as early as possible bygiving preference of hearing in this matter.” 8. With the above direction, this writ petition is disposedof. No costs. Consequently, connected miscellaneous petition isclosed. Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar KST To 1.The Commissioner of Income Tax (Appeals) Cantonment, Tiruchirapalli-620 001. 2.The Assistant Commissioner of Income Tax Circle -2(1) Williams Road Cantonment Tiruchirapalli – 620 001. +1cc to M/s.K.Soundararajan, Advocate, S.R.No.272021+1cc to M/s.Hema Muralikrishnan, Advocate, S.R.No.27450 W.P.No. 9661 of 2022 SSN(CO)SB(04/05/2022)