WP No. 16570 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 02-06-2025 CORAM THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY WP No. 16570 of 2025 Shanthilal Chandraprakash, No.13/5, Vritti Apartments, 2A, Ormes Road, 3rd Cross Street, Kilpauk, Chennai -00 010. PAN AAAPC4541Q Petitioner(s) Vs 1.The Commissioner Of Income Tax (Appeals) -20 Chennai Income Tax Department, 108, Nungambakkam High Road, Chennai-600 034. 2.The Principal Commissioner of Income Tax (Central), Income Tax Department 108, Nungambakkam High Road Chennai-600 034. 3.The Assistant Commissioner of Income Tax Central Circle 3 (2), Chennai Central Circle-3(2) Chennai, Income Tax Department, 108, Nungambakkam High Road Chennai-600 034. https://www.mhc.tn.gov.in/judis WP No. 16570 of 2025 4.The Tax Recovery Officer , Central - 1 Income Tax Department, 108, Nungambakkam High Road, Chennai-600 034. Respondent(s) PRAYER:-Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Mandamus, directing the 1 st respondent/First Appellate Authority to dispose off the pending appeal dated 21.11.2024 relating to the Assessment Year 2021-22 within a time frame. For Petitioner(s): Mr.A.S.Sriraman For Ms.Vijayalakshmi K.Rajaratnam For Respondent(s): Mr.A.N.R.Jayaprathap Junior Standing Counsel ORDER This writ petition has been filed by the petitioner seeking to direct the 1 st respondent to dispose of the appeal filed by the petitioner challenging the assessment order dated 31.12.2022, relating to the Assessment Year 2021-22. 2.Mr.A.N.R.Jayaprathap, learned Junior Standing Counsel, takes notice on behalf of the respondents. https://www.mhc.tn.gov.in/judis WP No. 16570 of 2025 3.By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 4.Learned counsel appearing for the petitioner would submit that the petitioner being aggrieved over the assessment order dated 31.12.2022 has preferred an appeal before the 1 st respondent. However, till date, even after two year, the appeal remains pending before the 1 st respondent. Therefore, the present writ petition has been filed seeking for a direction to the 1 st respondent to consider and dispose of the appeal. 5.Learned Junior Standing Counsel appearing for the respondents would submit that the appeal filed by the petitioner will be considered and the same will be disposed of at the earliest point of time. 6.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 appeal filed by the petitioner is pending for the https://www.mhc.tn.gov.in/judis WP No. 16570 of 2025 past two years, the respondent is directed to consider the appeal filed by the petitioner and dispose of the same on merits and in accordance with law within a period of three months from the date of receipt of a copy of this order. 7.With the above direction, this writ petition is disposed of. No costs. 02-06-2025 rst Index:Yes/No Speaking/Non-speaking order Internet:Yes Neutral Citation:Yes/No https://www.mhc.tn.gov.in/judis WP No. 16570 of 2025 To 1.The Commissioner Of Income Tax (Appeals)-20 Chennai Income Tax Department, 108, Nungambakkam High Road, Chennai-600 034. 2.The Principal Commissioner of Income Tax (Central) Income Tax Department, 108, Nungambakkam High Road Chennai-600 034. 3.The Assistant Commissioner of Income Tax Central Circle 3 (2), Chennai Income Tax Department, 108, Nungambakkam High Road Chennai-600 034. 4.The Tax Recovery Officer Central 1 Income Tax Department, 08, Nungambakkam High Road Chennai-600 034. https://www.mhc.tn.gov.in/judis WP No. 16570 of 2025 KRISHNAN RAMASAMY J. rst WP No. 16570 of 2025 02-06-2025 https://www.mhc.tn.gov.in/judis