Disposed

M/s. Black Buck Technologies LLP v. The Commissioner of Income Tax

Madras HC15 Feb 2023WP/3223/2023

Case brief

AI extract

What is this about?

The High Court fixed a six-month time limit for the first respondent, the Commissioner of Income Tax (Appeals), to dispose of a pending statutory appeal. The petitioner was directed to cooperate fully with the authorities to enable the final orders to be passed within the stipulated period.

What did the court decide?

Directed the 1st respondent to pass final orders on the statutory appeal within six months from the date of receipt of this order, with the petitioner's cooperation.

M/s. Black Buck Technologies LLP Vs The… — Civil Procedure and Limitation | Madras HC (2023)

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W.P. No.3223 of 2023

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 15.02.2023

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CORAM :

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The HONOURABLE MR.JUSTICE ABDUL QUDDHOSE

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W.P. No.3223 of 2023

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M/s.Black Buck Technologies LLP. Rep. by Partner M.Pradeep Dadha

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... Petitioner

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The Commissioner of Income Tax (Appeals), The National Faceless Appeal Center, New Delhi.

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The Income Tax Officer, Non-Corporate Ward 11(3) CHE, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 104.

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... Respondents

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Prayer : Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the 1^st respondent to dispose of the Appeal filed on 23.03.2021 under acknowledgement No.301954451230321 vide Appeal No.NFAC/2016-17/10019323 against the rectification order passed under Section 154 r.w.s.143(3) of the Income Tax Act in PAN AAMFB2826P, A Y2017-18, DIN & Order No.ITBA/REC/S/154_1/2020-21/1030530723(1), dated 10.02.2021.

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https://www.mhc.tn.gov.in/judis

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W.P. No.3223 of 2023

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For Petitioner : Mr.P.Prithvi Chopda For Respondents : Mr.Dr.B.Ramaswamy,

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Sr. Standing counsel for IT Dept.

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ORDER

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This writ petition has been filed seeking for a limited relief.

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The petitioner seeks for early disposal of its statutory Appeal,

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which is pending on the file of the 1^st respondent. The said statutory appeal was filed under Section 246-A of the Income Tax Act by the petitioner on 23.03.2021. Subsequently, the petitioner has been receiving hearing notices from the respondents under Section 250 of the Income Tax Act. According to the petitioner, he has complied with all the requirements as per the hearing notices issued under Section 250 of the Income Tax Act. The last such hearing notice was issued on 04.10.2022 by the respondents.

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However, the learned Senior Standing counsel appearing for the respondents would submit that the petitioner has submitted inadequate documents and further the documents submitted by the petitioner are voluminous in nature and sufficient time must be granted to the 1^st respondent to scrutinize the same and thereafter pass final orders on the petitioner's statutory appeal.

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https://www.mhc.tn.gov.in/judis

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W.P. No.3223 of 2023

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This Court is of the considered view that six months time

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would suffice for the 1^st respondent to pass final orders on the petitioner's statutory appeal dated 23.03.2021. However, it is made clear that the petitioner will have to co-operate with the respondents for disposal of the statutory appeal by the 1^st respondent, within a period of six months from the date of receipt of a copy of this order.

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No prejudice would be caused to the respondents, if a direction is issued to the 1^st respondent to pass final orders on merits and in accordance with law on the petitioner's statutory appeal dated 23.03.2021, within a time frame to be fixed by this Court.

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For the foregoing reasons, this Court directs the 1^st respondent

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to pass final orders on merits and in accordance with law on the petitioner's statutory appeal, dated 23.03.2021, within a period of six months from the date of receipt of a copy of this order and it is also made clear that the petitioner shall co-operate with the 1^st respondent to enable the 1^st respondent to pass final orders, within a period of six months as indicated supra.

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https://www.mhc.tn.gov.in/judis

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W.P. No.3223 of 2023

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With the aforesaid directions, this writ petition is disposed of.

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No costs.

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15.02.2023

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Index:Yes/No Neutral Citation:Yes/No vsi2

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To 1. The Commissioner of Income Tax (Appeals), The National Faceless Appeal Center, New Delhi.

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The Income Tax Officer, Non-Corporate Ward 11(3) CHE, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 104.

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https://www.mhc.tn.gov.in/judis

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W.P. No.3223 of 2023

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ABDUL QUDDHOSE, J.

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W.P. No.3223 of 2023

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https://www.mhc.tn.gov.in/judis

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M/s. Black Buck Technologies LLP v. The Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

M/s. Black Buck Technologies LLP v. The Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

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