Dr.g.usha Gurram Reddy v. The Assistant Commissioner Of Income-Tax,Non Corporate Circle 2

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 03.07.2017 CORAM THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.16251 of 2017andW.M.P.No.17589 of 2017 Dr.G.Usha Gurram Reddy .. Petitioner Vs The Assistant Commissioner of Income-tax,Non Corporate Circle 2,No.121, Nungambakkam High Road,Nungambakkam,Chennai-600 034. .. Respondent Petition filed under Article 226 of the Constitution ofIndia, praying to issue a Writ of Certiorari calling for therecords of the respondent on the file in PAN No. /2005-06 for the assessment year 2005-2006 and quash the impugnednotice dated 14.06.2016 for recovery of the sum ofRs.14,17,412/- being recovery of penalty under Section 271(1)(c)of the Act along with interest under Section 220(2) of the Act. For Petitioner : Mr.J.Balachander For Respondent : Mr.Naveen Duraibabu, Standing Counsel ORDER Heard Mr.J.Balachander, learned counsel for the petitionerand Mr.Naveen Duraibabu, learned Standing Counsel for therespondent. 2.The petitioner is aggrieved by the communication dated14.06.2017 by which the petitioner has been called upon to pay asum of Rs.14,17,412/-, as the petitioner's appeal filed before https://hcservices.ecourts.gov.in/hcservices/ the Income-tax Appellate Tribunal in I.T.A.No.1774/Mds/2016 hasbeen dismissed. 3.The learned counsel for the petitioner submitted thatthe appeal was dismissed for non-prosecution as the authorisedrepresentative appearing on behalf of the appellant wronglynoted the hearing date. Further it is submitted that thepetitioner has filed a petition for restoration of the appealand it is likely to be taken up in the next two weeks. 4.The apprehension of the petitioner is that in the meantime, the petitioner would be declared as an assessee in defaultand coercive action may be initiated by the Department forrecovery of the taxes. 5.Considering the fact that the petition for restorationis pending before the Tribunal, the impugned communication dated14.06.2017 shall be kept in abeyance and no further proceedingsbe initiated thereon for a period of two weeks from the date ofreceipt of a copy of this order, to enable the petitioner tomove the Income-tax Appellate Tribunal for necessary relief. 6.With the above observation, the writ petition isdisposed of. No costs. Consequently, the connected miscellaneouspetition is closed. Sd/- Assistant Registrar(CS V) //True Copy// Sub Assistant Registrar KM To The Assistant Commissioner of Income-tax,Non Corporate Circle 2, No.121, Nungambakkam High Road,Nungambakkam,Chennai-600 034. +1cc to Mrs.Hema Muralikrishnan,Advocate, S.R.No.46186/2017 +1cc to M/s.J.Balachandar, Advocate, S.R.No.46054/2017 W.P.No.16251 of 2017andW.M.P.No.17589 of 2017 AR(CS V)CU(12/07/2017)