A.l.gayathri v. The Commissioner Of Income-Tax (Appeals)-14, Room

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14.03.2016 CORAM THE HON'BLE Mr. JUSTICE M.DURAISWAMY W.P.Nos.9448 to 9453 of 2016and W.M.P.Nos.8407 to 8418 of 2016 A.L.Gayathri ... Petitioner in all W.PsVs. 1.The Commissioner of Income-Tax (Appeals)-14, Room No.217, 2[nd] Floor, Mahatma Gandhi Road, Nungambakkam, Chennai -34. 2.The Deputy Commissioner of Income Tax, Business Circle-III, Annexe Building, IV Floor, Room No.407, 121, Nungambakkam High Road, Chennai – 34. ... Respondents in all W.Ps Petitions filed under Article 226 of The Constitution ofIndia praying to issue a writ of certiorarified mandamus to callfor the records and quash the order bearing F.No.SP/CIT(A)-14/2015-16 dated 29.02.2016 on the file of the 1[st] respondent,The Commissioner of Income Tax (Appeals)-14, Chennai-34 andconsequently forbear the respondents from initiating anycoercive action for recovery of scrutiny demand for theassessment years 2006-07, 2007-08, 2008-09, 2009-2010, 2010-2011, 2011-12, 2010-2011 till the disposal of the Appeal Nos.51to 56/2014-2015 pending on the file of the 1[st] respondent, TheCommissioner of Income Tax (Appeals)-14, Chennai-34. The petitioner has filed the above Writ Petitions to issuewrits of certiorarified mandamus to call for the records andquash the orders dated 29.02.2016 on the file of the 1[st] https://hcservices.ecourts.gov.in/hcservices/ respondent and consequently forbear the respondents frominitiating any coercive action for recovery of scrutiny demandfor the assessment years 2006-07, 2007-08, 2008-09, 2009-2010,2011-12, 2010-2011 till the disposal of the Appeal Nos.51 to56/2014-2015 pending on the file of the 1[st] respondent. 2.Though the petitioner had challenged the orders dated29.02.2016, Mr.Ravi, the learned counsel appearing for thepetitioner submitted that the appeals preferred by thepetitioner are coming up for hearing on 16.03.2016 and it wouldbe suffice to direct the 1[st] respondent to decide the appeals andpass orders on merits and in accordance with law within astipulated time. 3.Mr.M.Swaminathan, learned Standing Counsel taking noticefor the respondents submitted that the Tribunal had rightlyrejected the stay petitions filed by the petitioner and thatthere is no merit in the Writ Petitions. However, the learnedStanding Counsel submitted that the respondents are not havingany objection for early disposal of the appeals. 4.Having regard to the submissions made by the learnedcounsel on either side, taking into consideration the limitedprayer sought for by the learned counsel for the petitioner withregard to a direction being given to the 1[st] respondent for thedisposal of the appeals, I am of the view that no prejudicewould be caused to the respondents by giving such a direction.Accordingly, I direct the 1[st] respondent to decide the appeals onmerits and in accordance with law and dispose of the same withina period of two weeks from the date of receipt of a copy of thisorder. 5.The learned counsel for the petitioner submitted that anorder of stay may be granted for the reason that if stay is notgranted, the appeals pending before the 1[st] respondent wouldbecome infructuous. 6.In view of the same, the 2[nd] respondent is directed tomaintain status quo for a period of two weeks (i.e) till thedisposal of the appeals. 7.With these observations, the Writ Petitions are disposedof. No costs. Consequently, the connected miscellaneouspetitions are closed. va This petition having been posted on this day under thecaption for being mentioned in pursuance of the order of thiscourt dated 14.03.2016 and made herein in presence of theaforesaid advocate for the petitioner and Ms.V.Pushpa, forMr.M. Swaminathan standing counsel on behalf of the respondentsherein this court made the following order; 6.In view of the same, the 2[nd] respondent is directed tomaintain status quo for a period of two weeks (i.e) till thedisposal of the appeals. 7.With these observations, the Writ Petitions are disposedof. No costs. Consequently, the connected miscellaneouspetitions are closed. va This petition having been posted on this day under thecaption for being mentioned in pursuance of the order of thiscourt dated 14.03.2016 and made herein in presence of theaforesaid advocate for the petitioner and Ms.V.Pushpa, forMr.M. Swaminathan standing counsel on behalf of the respondentsherein this court made the following order; At the instance of the learned counsel appearing for thepetitioner, the matter is listed today under the caption "ForBeing mentioned" 2. The learned counsel appearing for the petitionersubmitted that at the time of disposal of the writ petitions,this Court had directed the first respondent to decide theappeals on merits and in accordance with law, and dispose of thesame within a period of two weeks from the date of receipt of acopy of the order. However, the appeals could not be disposed ofwithin the time stipulated by this Court. Hence, the learnedcounsel appearing for the petitioner sought extension of timefor disposal of the appeals. 3. Ms.V.Pushpa, learned counsel appearing forMr.M.Swaminathan, learned standing counsel for the respondentssubmitted that Eight weeks time may be extended for the disposalof appeals. 4. In view of the submissions made by the learned counselappearing on either side, the first respondent is directed todecide the appeals on merits and in accordance with law anddispose of the same, within a period of Eight weeks from thedate of receipt of a copy of this order. The second respondentis directed to maintain status quo till the disposal of theappeals. In other aspects, the order, dated 14.03.2016 shallremain unaltered. https://hcservices.ecourts.gov.in/hcservices/ The Registry is directed to issue copy of this order toboth sides. tsvn Sd/- Assistant Registrar(CS-II)dt. 07.04.2016 //True Copy// Sub Assistant RegistrarTo1.The Commissioner of Income-Tax (Appeals)-14, Room No.217, 2[nd] Floor, Mahatma Gandhi Road, Nungambakkam, Chennai -34.2.The Deputy Commissioner of Income Tax, Business Circle-III, Annexe Building, IV Floor, Room No.407, 121, Nungambakkam High Road, Chennai – 34.+1 ccs to Mr.Swaminathan, Advocate sr.19618+1 cc to Mr.Gupta Ravi, Advocate sr.19464W.P.Nos.9448 to 9453 of 2016and W.M.P.Nos.8407 to 8418 of 2016 mg(CO)srg(14/03/2016)EU 07.04.16