WP/41468/2026 of Talma Clothing Company Pvt Ltd Vs The commissioner of Income Tax (Appeals) on 12 October 2026

ORDER

This writ petition has been filed seeking issuance of a Writ of Mandamus directing the first respondent to dispose of Appeal No. NFAC/2016- 17/10109728 (From 35 Ack No. 581884480070422 dated 07.04.2022) - DIN ITBA/NFAC/F/APL_1/2025-26/1081672652(1) dated 13.10.2025 filed against Assessment Order DIN ITBA/AST/S/147/2021-22/10421181776(1) dated 30.03.2022 for Annual Year 2017-18 (PAN - AACT7671B) assessing income at Rs.91,61,135/- and demand of Rs.1,46,95,847/- within the time stipulated by this Court, after considering the partial and full responses made to the Notices issued by the Commissioner of Income Tax NFAC from 23.04.2022 to 13.10.2025 and New Full Response made on 24.02.2026 consequently to pass order under Section 250 of the Income Tax Act, 1961.

2. Ms.M.Sheela, learned Senior Standing Counsel, takes notice on

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behalf of the respondents.

3. The learned counsel for the petitioner would submit that the petitioner is the Managing Director of the petitioner Company which is engaged in the business of manufacturing and export of garments. The total turnover for the Financial Year 2016-2017 relevant to Assessment Year 2017- 2018 was Rs.8,09,24,765/-. The petitioner could not upload the Tax Audit Report and Return of Income on or before 07.11.2017 or even before 31.03.2018 since the Managing Director was seriously ill and was under treatment during the period from October, 2017 to August, 2018. Thereafter, the proceedings for the Assessment Year 2017-2018 were initiated. Therefore, the petitioner approached the Deputy Commissioner of Income Tax, Circle-2, Tiruppur and the third respondent for condonation. Despite the same, further proceedings were initiated by the second respondent by issuing notice dated 24.10.2021. For which, the petitioner replied with all supporting documents. However, without properly considering the same, the second respondent passed the Assessment Order dated 30.03.2022. Challenging the same, the petitioner filed appeal on 07.04.2022 before the first respondent. On 13.10.2025 the first respondent addressed a communication to the petitioner. In reply to the same, the petitioner made a New Full Response on 24.02.2026 even thereafter there was no response from the first respondent. As the appeal proceedings, for Assessment Year 2017-2018, filed in the year 2022, remain pending, the

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petitioner has filed the present Writ Petition seeking a direction for the expeditious disposal of the appeal.

4. Ms.M.Sheela, learned Senior Standing Counsel, who takes notice for the respondents, would submit that the petitioner failed to avail the opportunity in time. However, she would submit that the appeal will be disposed of within a period of twelve weeks.

5. Heard the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondents and also perused the materials available on record.

6. In the present case, it is stated by the petitioner that due to the serious ill health, the petitioner could not file the return within the time. Considering the facts and circumstances of the case, this Court is of the view that the reasons assigned by the petitioner for not filing the return appears to be genuine. Further, as the appeal proceedings, for Assessment Year 2017-2018, filed in the year 2022, remain pending for more than four years, this Court directs the first respondent to dispose of the appeal and pass appropriate orders on merits and in accordance with law, after affording sufficient opportunity of personal hearing

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to the petitioner, as expeditiously as possible, preferably within a period of twelve (12) weeks from, the date of receipt of a copy of this order..

7. With the above directions, this writ petition is disposed of. No costs. 12-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SRM To

1. The Commissioner of Income Tax (Appeals) National Faceless Appeal Centre NFAC, Delhi

2. The Additional/Joint/Deputy/Assistant Commissioner of Income Tax National Faceless Assessment Centre Delhi

3. The Principal Commissioner of Income Tax Tiruppur

WP No. 41468 of 2026

KRISHNAN RAMASAMY J. SRM WP No. 41468 of 2026 12-10-2026