Case Law Details

Case Name : I. P. Yesudoss Vs Ministry of Finance (Madras High Court)
Appeal Number : W.P. No. 13544 of 2020
Date of Judgement/Order : 17/04/2021
Related Assessment Year : 2011-12, 2012-13, 2013-14

I.P. Yesudoss Vs Ministry of Finance (Madras High Court)

Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Mandamus to direct the respondents specifically the 5th respondent not to actin excess of its jurisdction pending disposal of the statutory proceedings in violation of the principles of natural justice by seeking claims towards the AY 2011-12, 2012-13 and 2013-14 towards the frozen, seized money by way of judicial proceedings,considering the representation dated 10.09.2020

Held: High Court After Taking Cognizance of Delayed Disposal of Appeals under Faceless Appeal Scheme, 2020  Directed Commissioner of Income Tax (Appeals) On Account of Principles of Natural Justice To Decide Appeal Expeditiously Within 12 Weeks.


The petitioner, appearing in person, seeks a mandamus directing the respondents particularly the 5th respondent being the Income Tax Officer, not to act in excess of his jurisdiction pending disposal of statutory proceedings in violation of the principles of natural justice.

2. The long and short of the matter appears to be that the petitioner had suffered an order of assessment in respect of Assessment Year 2011-12 dated 26.03.2014, as against which, a statutory appeal has been filed before the Commissioner of Income Tax (Appeals) XII, Chennai on 28.04.2014. This appeal is admittedly pending. Certain measures for recovery were taken, pending disposal of appeal, aggrieved with which the petitioner is before this Court seeking relief as aforesaid.

3. Learned senior standing counsel on instructions, would confirm that appeal will be taken up for consideration and disposal in line with the Faceless Appeal Scheme, 2020, (Notification No.76 of 2020 Income Tax, dated 25.09.2020). Thus there is a direction to the Commissioner of Income Tax (Appeals) who is arrayed as R4 to hear the petitioner and dispose the appeal within a period of twelve (12) weeks from today. The petitioner is to be issued notice informing him of the date of hearing of the matter and is also granted liberty to circulate such additional documents or evidences as he may rely upon in support of the grounds of appeal raised by him.

4. This writ petition is disposed in the aforesaid terms. Connected Miscellaneous Petition is closed. No costs.

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Qualification: LL.B / Advocate
Location: NORTH DELHI, Delhi, India
Member Since: 23 Jun 2020 | Total Posts: 89
Mr.Kapil Goel B.Com(H) FCA LLB, Advocate Delhi High Court [email protected], 9910272804 Mr Goel is a bachelor of commerce from Delhi University (2003) and is a Law Graduate from Merrut University (2006) and Fellow member of ICAI (Nov 2004). At present, he is practicing as an Advocate View Full Profile

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One Comment

  1. CA. M. Lakshmanan says:

    The High Court has directed to Decide Appeal Expeditiously Within 12 Weeks for which the Assessee has to knock the doors of the High Court. What is the time allowed under statute to complete the case under FACELESS APPEAL?

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