3-Year Inaction on Income Tax Appeal: Madras HC Sets 12-Week Deadline for CIT(A) [Read Order]
The court had not expressed any opinion on the merits of the appeal, leaving it to the authority to decide the matter independently and in accordance with the law
![3-Year Inaction on Income Tax Appeal: Madras HC Sets 12-Week Deadline for CIT(A) [Read Order]](https://images.taxscan.in/h-upload/2025/06/12/2042964-income-tax-appeal-madras-high-court-taxscan.webp "3-Year Inaction on Income Tax Appeal: Madras HC Sets 12-Week Deadline for CIT(A) [Read Order]")
The Madras High Court has directed the Commissioner of Income Tax (Appeals) [CIT(A)] to dispose of an income tax appeal pending for over three years within a strict timeline of 12 weeks. The petitioner, Vadivelu Anbazhagan had approached the Court seeking directions to expedite the resolution of Appeal for Assessment Year 2016-17, which was filed on 10.03.2022 and remained...
The Madras High Court has directed the Commissioner of Income Tax (Appeals) [CIT(A)] to dispose of an income tax appeal pending for over three years within a strict timeline of 12 weeks.
The petitioner, Vadivelu Anbazhagan had approached the Court seeking directions to expedite the resolution of Appeal for Assessment Year 2016-17, which was filed on 10.03.2022 and remained unresolved.
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According to the petitioner, the original assessment order dated 17.09.2021 was passed under Section 143(3) read with Sections 263 and 144B of the Income Tax Act, resulting in an addition and demand of ₹58.15 lakh. Aggrieved by the same, the petitioner filed an appeal, which has since remained pending without any opportunity for a personal hearing.
During the hearing, the Standing Counsel for the Income Tax Department submitted that the appeal would be considered on its merits, and a personal hearing would be granted.
Considering the submission of the prolonged pendency and limited nature of the relief sought, the High Court directed the respondent authority to dispose of the appeal within 12 weeks from the date of receipt of the court’s order, after affording a reasonable opportunity for personal hearing.
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JusticeKrishnan Ramasamy clarified that it had not expressed any opinion on the merits of the appeal, leaving it to the authority to decide the matter independently and in accordance with the law. With these observations, the writ petition was disposed of without any order as to costs.
Ms.B.R.Varshini appeared for the petitioner and Mr.V.Mahalingam, Senior Standing Counsel appeared for the department.
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