Cognizant Technology Solutions Pvt. Ltd v. The Income Tax Appellate Tribunal - 'B' Bench

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 28.01.2022 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W.M.P.NO.28430 OF 2021INW.P.NO.20267 OF 2021 (Through Video Conferencing) Cognizant Technology Solutions Pvt. Ltd.No.165, Eternity Building6th Floor, St.Mary's RoadChennai - 600 018. ... Petitioner Vs 1. The Income Tax Appellate Tribunal - 'B' Bench Represented by its Registrar 'Rajaji Bhavan'-2nd Floor Basant Nagar Chennai - 600 090. 2. The Assistant Commissioner of Income Tax Central Circle 1(1) 3rd Floor, Investigation Building 46, Mahatma Gandhi Road Nungambakkam Chennai -34. 3. The Commissioner of Income Tax Large Tax Payer Unit 7th Floor, Wanaparthy Block Aayakar Bhavan, Nungambakkam, Chennai - 600 034. ... Respondents Prayer: Writ Miscellaneous Petition filed under Article 226 ofthe Constitution of India to extend the protection granted inand by Paragraph 14 (a) of the order dated 22.09.2021 passed inW.P.No.20267 of 2021 by extending the same until 31.01.2022. Prayer in W.P.No.20267 of 2021:- Writ Petition filed under Article 226 of the Constitution ofIndia, it is therefore prayed that this Honourable Court may bepleased to issue a Writ direction or Order in the nature of Writof Mandamus, forbearing the 2[nd] Respondent herein from proceedingfurther with the Petitioner's assessment in relation to AY 2014-2015 undertaken pursuant to the 3[rd] Respondent's order dated01.08.2019 until such time as the 'B' Bench of the 1[st] Respondentpasses orders in ITA No.2820 / CHNY / 2019. ORDER This writ petition has been filed for a direction to thesecond respondent to forbear proceedings with the assessmentproceedings pursuant to the order dated 01.08.2019 passed underSection 263 of the Income Tax Act, 1961. 2. The petitioner has also filed an appeal against theaforesaid order, learned counsel for the petitioner submits thatby an order dated 22.09.2021 the revisional order dated01.08.2019 was to be kept in abeyance for a period of 12 weeksfrom the aforesaid order that is up to 15.12.2021. 3. Learned counsel for the petitioner submits that theappeal filed on 03.10.2019 was finally taken up for hearing andthe orders have been reserved by the Appellate Tribunal on21.02.2021. 4. Learned Counsel for the petitioner therefore, submitsthat the interim order already granted may be extended for theperiod of three months. 5. Learned counsel for the respondent on the other handsubmits that the interim order has outlined its utility andtherefore no further extension can be granted. 6. Heard both sides I have perused and considered the factthat the petitioner's appeal before the ITAT has already beenheard and order has been reserved on 22.12.2021. I deem it fitand proper to extend the interim order already granted by thisCourt on 22.09.2021 for a period of three months from today. Allrecovery proceedings shall be subject to order to be passed bythe Tribunal in the Petitioner Appeal in ITA No.2820 CHY/2019. 7. This writ miscellaneous petition stands disposed of withthe above observations. There shall be no order as to costs.Sd/- Assistant Registrar(CS-IX) //True Copy// Sub Assistant Registrar nstTo1. The Income Tax Appellate Tribunal - 'B' Bench Represented by its Registrar 'Rajaji Bhavan'-2nd Floor Basant Nagar Chennai - 600 090.2. The Assistant Commissioner of Income Tax Central Circle 1(1) 3rd Floor, Investigation Building 46, Mahatma Gandhi Road Nungambakkam Chennai -34.3. The Commissioner of Income Tax Large Tax Payer Unit 7th Floor, Wanaparthy Block Aayakar Bhavan, Nungambakkam, Chennai - 600 034.+1cc to Mr.Srinath Sridevan, Advocate, S.R.No.6139 W.M.P.No.28430 of 2021inW.P.No.20267 of 2021 MG(CO)RLP(25/02/2022)