W.P.No.17123 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 03.06.2025 Coram The Hon'ble Mr.Justice Krishnan Ramasamy W.P.No.17123 of 2025 and WMP.No.19406 of 2025 M/s.Sabhari Smelters Pvt Ltd, No:84 & 85, SIDCO Industrial Estate, Vichoor, Chennai-600 103. ...Petitioner Vs. 1. The Principal Commissioner of Income Tax, Chennai-3 No.121, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034. 2. The Commissioner of Income Tax (Appeal), National Faceless Appeal Centre C-Block, 4th Floor, S.P.M.Civil Center, New Delhi-110001. 3. The Deputy Commissioner of Income Tax, Corporate Circle-3(1), No.121, Mahatma Gandhi Road, Nungambakkam, Chennai-600034. 4. Assessment Unit, Income Tax Department, Ayakar Bhawan, 121, M.G.Road, Nungambakkam, Chennai-600034. .... Respondents 1/5 https://www.mhc.tn.gov.in/judis W.P.No.17123 of 2025 Prayer: This Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Mandamus directing the 2nd respondent viz the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi to dispose the petitioner's appeal filed on 18.10.2022 at an early date. For Petitioner : Mr.Ashokapathy for M/s.Pass Associates For Respondents : Mrs.S.Premalatha Senior Standing Counsel *** ORDER This Writ Petition has been filed to direct the 2nd respondent viz., the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi to dispose the petitioner's appeal filed on 18.10.2022 at an early date. 2. Mrs.S.Premalatha, learned Senior Standing Counsel takes notice on behalf of the Respondents. 3. By consent of the parties, the main Writ Petition is taken up for disposal at the time of admission stage itself. 2/5 https://www.mhc.tn.gov.in/judis W.P.No.17123 of 2025 4. The learned counsel for the Petitioner submitted that the 4th respondent passed the assessment order dated 27.09.2022 against the petitioner, challenging which the petitioner filed an appeal before the 2nd respondent on 18.10.2022. But the same has not been disposed of till date. Hence, the petitioner has filed this writ petition seeking for the aforesaid relief. 5. The learned Special Government Pleader appearing for the respondents has stated no objection for the 2nd respondent to dispose of the representation of the petitioner. 6. In view of the limited scope of relief sought for in this writ petition and also in view of the submissions made by the learned counsel appearing on either side, this Court without going into the merits of the case, directs the 2nd to dispose of the Appeal filed by the petitioner 18.10.2022 on merits and in accordance with law, within a period of eight weeks from the date of receipt of a copy of this order, after giving an opportunity of personal hearing to the petitioner and other parties concerned and thereafter communicate the decision taken to the petitioner. 3/5 https://www.mhc.tn.gov.in/judis W.P.No.17123 of 2025 7. With the above directions, this writ petition is disposed of. No costs. Consequently, connected Miscellaneous Petition is closed. 03.06.2025 Speaking/Non-speaking order Index : Yes / No Neutral Citation : Yes / No arr To 1. The Principal Commissioner of Income Tax, Chennai-3 No.121, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034. 2. The Commissioner of Income Tax (Appeal), National Faceless Appeal Centre C-Block, 4th Floor, S.P.M.Civil Center, New Delhi-110001. 3. The Deputy Commissioner of Income Tax, Corporate Circle-3(1), No.121, Mahatma Gandhi Road, Nungambakkam, Chennai-600034. 4. Assessment Unit, Income Tax Department, Ayakar Bhawan, 121, M.G.Road, Nungambakkam, Chennai-600034. 4/5 https://www.mhc.tn.gov.in/judis W.P.No.17123 of 2025 Krishnan Ramasamy,J., arr W.P.No.17123 of 2025 03.06.2025 5/5 https://www.mhc.tn.gov.in/judis