Aa 55 Alukkuli Primary Agricultural Cooperative Credit Society v. The Commissioner Of Income Tax (Appeals) Cit(A), Coimbatore – 3. …1[St] Respondent In The Above W.ps

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED:15.04.2021 CORAM THE HONOURABLE DR.JUSTICE ANITA SUMANTH WRIT PETITION NOS.9100, 9103, 9106 AND 9108 OF 2021ANDWMP NOS.9643, 9648, 9651 AND 9654 OF 2021A.A.510 Kurumandur Primary Agricultural Cooperative Credit Society,represented by its SecretaryS.SuvarajuKurumandur Post – 638 457Nambiyur Taluk, Erode District. .. Petitioner in W.P.No.9100 of 2021 K.619 Panagattor Primary Agricultural Cooperative Credit Society,represented by its SecretaryO.S.ShanmugamPanangattor, Ayyampalayam Post – 638 455Kavandapadi via, Erode District. .. Petitioner in W.P.No.9103 of 2021 AA 506 Koodakkarai Primary Agricultural Cooperative Credit Society,represented by its SecretaryP.VelliangiriKoodakkarai Post – 638 454Kasipalayam Via, Nambiyur Taluk, Erode District. .. Petitioner in W.P.No.9106 of 2021 AA 55 Alukkuli Primary Agricultural Cooperative Credit Society,represented by its SecretaryN.D.Gomathi, Alukkuli Post – 638 458Gobi Taluk, Erode District... Petitioner in W.P.No.9108 of 2021Vs 1 The Commissioner of Income Tax (Appeals) CIT(A), Coimbatore – 3. …1[st] Respondent in the above W.Ps https://hcservices.ecourts.gov.in/hcservices/ 2. The IncomeTax Officer, Ward 2 (1), Eorde, Income Tax Office, No.15, Gandhiji Road, Erode – 638 001. …2[nd] Respondent in W.P.Nos.9100, 9103 and9106 of 2021 3. The Assistant Director of Income Tax, Centralized Processing Center, (CPC), Income Tax Department, Bengaluru – 560 500 .... 2[nd] Respondent in W.P.No.9108 of 2021 Prayer in W.P.No.9100 of 2021: Writ Petition filed under Article 226 of the Constitutionof India praying to Writ of Mandamus forbearing the respondentsfrom taking any coercive action against the petitioner societyviz., A.A.510 Kurumandur Primary Agricultural Cooperative CreditSociety,Kurumandur Post – 638 457, Nambiyur Taluk, ErodeDistrict till the disposal of the Appeal filed by the petitionersociety on 07.02.2020 pending before the 1[st] respondent. Prayer in W.P.No.9103 of 2021: Writ Petition filed under Article 226 of the Constitutionof India praying to Writ of Mandamus forbearing the respondentsfrom taking any coercive action against the petitioner societyviz., K.619 Panagattor Primary Agricultural Cooperative CreditSociety, Panangattor, Ayyampalayam Post – 638 455 Kavandapadivia, Erode District till the disposal of the Appeal filed by thepetitioner society on 28.01.2020 pending before the 1[st]respondent. Prayer in W.P.No.9106 of 2021: Writ Petition filed under Article 226 of the Constitutionof India praying to Writ of Mandamus forbearing the respondentsfrom taking any coercive action against the petitioner societyviz., AA 506 KoodakkaraiPrimary Agricultural Cooperative CreditSociety, Koodakkarai Post – 638 454 Kasipalayam Via, NambiyurTaluk, Erode District till the disposal of the Appeal filed bythe petitioner society on 07.02.2020 pending before the 1[st]respondent. Prayer in W.P.No.9108 of 2021: Writ Petition filed under Article 226 of the Constitutionof India praying to Writ of Mandamus forbearing the respondentsfrom taking any coercive action against the petitioner societyviz., AA Alukkuli Primary Agricultural Cooperative CreditSociety, Alukkuli Post – 638 458, Gobi Taluk, Erode Districttill the disposal of the Appeal filed by the petitioner societyon 03.08.2020 pending before the 1[st] respondent. Heard Mr.C.Prakasam, learned counsel for the petitioner andMr.ANR.Jayaprathap, learned Special Government Pleader, whoaccepts notice for the respondents and expresses his readinessto proceed with the matter finally even at the stage ofadmission. Hence, by consent of both sides, these Writ Petitionsare disposed finally at this stage. Prayer in W.P.No.9108 of 2021: Writ Petition filed under Article 226 of the Constitutionof India praying to Writ of Mandamus forbearing the respondentsfrom taking any coercive action against the petitioner societyviz., AA Alukkuli Primary Agricultural Cooperative CreditSociety, Alukkuli Post – 638 458, Gobi Taluk, Erode Districttill the disposal of the Appeal filed by the petitioner societyon 03.08.2020 pending before the 1[st] respondent. Heard Mr.C.Prakasam, learned counsel for the petitioner andMr.ANR.Jayaprathap, learned Special Government Pleader, whoaccepts notice for the respondents and expresses his readinessto proceed with the matter finally even at the stage ofadmission. Hence, by consent of both sides, these Writ Petitionsare disposed finally at this stage. 2. The petitioners, who claim to be Primary AgriculturalCooperative Society based in Erode District, suffered order ofassessments passed in terms of the provisions of the Income TaxAct, 1961 (in short 'Act') on 06.11.2019 for the Assessment Year(AY) 2013-14 (W.P.No.9100 of 2021), 30.12.2019 for AY 2010-11(W.P.No.9103 of 2021), 18.11.2010 for AY 2017-18 (W.P.No.9106 of2021) and 22.07.2020 for AY 2019-20 (W.P.No.9108 of 2021), whichare, admittedly, pending in appeal before the Commissioner ofIncome Tax (Appeals)/R1. No application for stay of thedisputed tax appears to have been filed, either before theAssessing Authority for not being treated as assessee in defaultin terms of Section 220 (6) of the Act or seeking interimprotection before the Administrative/Appellate Commissioner. 3. On account of non-payment of disputed arrears of tax,R2 has issued communications dated 11.12.2020, 27.11.2020,10.12.2020 and 05.01.2021 pointing out that there are arrearsthat arise from non-payment of demands raised in the orders ofassessment and if the same were not remitted immediately, thenaction will be initiated to recover the same. The petitionershave thus approached this Court seeking a mandamus forbearingthe respondents from taking coercive action as threatened. 4. There is no merit in the prayer sought for, insofar asthe demand raised in the orders of assessment is, admittedly,payable till such time it is stayed either by the AssessingAuthority or by any superior authority. The petitioners havenot even filed an application seeking stay. In suchcircumstances, there is no justification for the prayer soughtin these Writ Petitions, and hence the same are dismissed. 5. The petitioners, however, may, if they so desire,approach the appropriate authority seeking interim protectionand if any such application seeking interim protection is filed,let the same be disposed in accordance with law and in line withthe parameters stipulated in this regard within a period of four(4) weeks from date of receipt of the same. No costs. ConnectedMiscellaneous Petitions are closed. Sd/- Assistant Registrar(CCC) sl To //True Copy// Sub Assistant Registrar 1 The Commissioner of Income Tax (Appeals)CIT(A), Coimbatore – 3. 2. The IncomeTax Officer, Ward 2 (1), Eorde, Income Tax Office, No.15, Gandhiji Road, Erode – 638 001.3. The Assistant Director of Income Tax, Centralized Processing Center, (CPC),Income Tax Department, Bengaluru – 560 500 Writ Petition Nos.9100, 9103, 9106 and 9108 of 2021and WMP Nos.9643, 9648, 9651 and 9654 of 2021 GPL(CO)CS/22/06/2021