IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 09.03.2022

CORAM :

THE HONOURABLE MR.JUSTICE R.SURESH KUMAR

Writ Petition No.5218 of 2022

C.C. 2360 Devampalayam Primary Agricultural

Co-operative Credit Society Ltd.

Rep by its Secretary, Kokila,

No.5/18, Karuvalur Road,

Devampalayam,

Coimbatore-641 107

... Petitioner

-Vs-

1.The Commissioner of Income Tax (Appeals),

8th Floor, Income Tax Annex,

Building No.63, Race Course Road,

Coimbatore- 641 018.

2.The Income Tax Officer,

Non-Corp Ward 3(2), CBE No.63,

Race Course Road,

Coimbatore- 641 018.

... Respondents

Prayer : Writ Petition under Article 226 of the Constitution of

India praying for the issuance of a Writ of Mandamus directing

the 1st Respondent to pass the final Order in Appeal No.3/11224

of 2019-20 forthwith, without any further delay and serve the

copy of the Order on the Petitioner herein.

For Petitioner : Mr.T.Ramesh

For Respondents : Mr.A.P.Srinivas,

Senior Standing Counsel

O R D E R

The prayer sought for herein is for a Writ of Mandamus

directing the 1st Respondent to pass the final Order in Appeal

No.3/11224 of 2019-20 forthwith, without any further delay and

serve the copy of the Order on the Petitioner herein.

2. The petitioner is Co-operative society against whom,

https://hcservices.ecourts.gov.in/hcservices/

for the assessment year 2017-2018, assessment order was passed

by the assessing authority, as against which the petitioner

Society filed an appeal before the C.I.T(Appeals) on 06.02.2020,

which is pending.

3. It is the further case of the petitioner/assessee

that, though the petitioner was heard long back, the appeal is

yet to be disposed of and in the meanwhile, sometime in

Februrary 2022, the bank account of the petitioner Society was

attached by the Revenue. Therefore, the day-to-day affairs and

transactions are being crippled. Hence, seeking early disposal

of the appeal which is pending before Appellate Authority, the

petitioner has moved the present writ petition with the

aforesaid prayer.

4.Heard, Mr.T.Ramesh, learned counsel appearing for the

petitioner who seeks the indulgence of this Court to give

direction by way of Mandamus to dispose the appeal at the

earliest.

5.Heard, Mr.A.P.Srinivas, learned Senior Standing Counsel

appearing for the respondents who, on instructions would submit

that, the original appeal filed before the CIT(A), has

subsequently been transferred to Faceless Appellate Authority,

it will take some reasonable time to dispose of the appeal

because number of such appeals are pending before the said

Authority. Accordingly, he seeks minimum four months time to

dispose of this appeal.

6. I have considered the submissions made by the learned

counsel appearing for either side and have perused the materials

placed on record.

7. In view of the said stand taken by the learned Senior

Standing counsel that, it requires four months time to dispose

of the appeal, taking into account that, the bank account of the

petitioner since already been attached, therefore early disposal

of the appeal would be more helpful to the petitioner Society to

function. To balance both sides, this court is inclined to

dispose of this writ petition with the following order.

“That there shall be a direction to the respondent

Appellate Authority to decide and dispose of the

appeal dated 06.02.2020 filed by the petitioner

and pass final order within a maximum period of

three months from the date of receipt of copy of

this order.”

https://hcservices.ecourts.gov.in/hcservices/

8. With this direction, this writ petition is

disposed of. No costs.

Sd/-

Assistant Registrar(CS-III)

//True Copy//

Sub Assistant Registrar

KST

To

1.The Commissioner of Income Tax (Appeals),

8th Floor, Income Tax Annex,

Building No.63, Race Course Road,

Coimbatore- 641 018.

2.The Income Tax Officer