2021 (9) TMI 703

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....umar Ramamoorthy For the Petitioner : Mr.P.H.Arvindh Pandian, Senior Counsel for Mr.Harishankar Mani For the Respondents : Mr. A.N.R.Jayaprathap Standing Counsel (IT) ORDER The Writ Petitioner challenges an Assessment Order dt.26.04.2021 passed under Section 143 (3) r/w Section 144 B of the Income Tax Act, 1961 and the consequential notice of demand dt.26.04.2021 under Section 156 of t....

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....of Income Tax (Appeals) on 10th May 2021 and that an application for stay of the impugned demand was also filed. However, such application has not been taken up and decided till date. 3.Although the Assessment Order and demand notice are impugned herein, learned Senior Counsel submits that in light of the pending statutory appeal, the petitioner would be satisfied if such pending appeal is disp....

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.... of the Appeal pending before the Commissioner of Income Tax (Appeals). Such appeal shall be decided after providing a reasonable opportunity to the petitioner, including a personal hearing if so requested. Accordingly, Writ Petition No.11970 of 2021 is disposed of by directing the Commissioner of Income Tax [Appeals] to dispose of the appeal filed by the petitioner against the Assessment Order....