Vadivelu Anbazhagan Vs CIT (Madras High Court)
Madras High Court recently heard a writ petition filed by Vadivelu Anbazhagan against the Commissioner of Income Tax (CIT), seeking a directive for a personal hearing and prompt disposal of an appeal. The petitioner challenged an order issued on September 17, 2021, by the Assessing Officer under Section 143(3) read with Sections 263 and 144B of the Income Tax Act. This order raised an income tax demand of Rs. 58,15,229 against Anbazhagan for the assessment year 2016-2017.
Anbazhagan filed an appeal with the respondent on March 10, 2022. However, the petitioner contended that the appeal remained unresolved for over three years, during which he was denied an opportunity for a personal hearing.
During the proceedings, Mr. V. Mahalingam, Senior Standing Counsel for the respondent, assured the court that the pending appeal, dated March 10, 2022, would be considered on its merits, and an order would be passed following a personal hearing.
Considering the submissions and the limited scope of the writ petition, the Madras High Court directed the respondent to address the appeal on its merits and issue appropriate orders in accordance with the law. Crucially, the court mandated that a reasonable opportunity for a personal hearing be afforded to the petitioner. The directive stipulates that this process must be completed within twelve weeks from the date of receiving a copy of the court’s order. The court clarified that it had not expressed any opinion regarding the merits of the appeal itself.
