Ekambaram Manonmani v. The Commissioner Of Income Tax, Salem, No

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated: 28.02.2020 CORAM THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P. No.5174 of 2020 andWMP. Nos.6111 & 6112 of 2020 Ekambaram Manonmani ...Petitioner Vs 1.The Commissioner of Income Tax, Salem, No:3, Gandhi Road, Salem, 636 007. 2.The Income Tax Officer, Ward 1 (6), Salem, No:3, Gandhi Road, Salem, 636 007. 3.The Branch Manger, Axis Bank, No:910, Niresh Complex, Cuddalore Main Road, Attur, 636 102. 4.The Branch Manager, Bank of Baroda, No:1250, Salem Cuddalore Main raod, Attur, 636 102. ...Respondents Prayer : PETITION filed under Article 226 of The Constitution ofIndia praying for the issuance of Writ of CertiorarifiedMandamus to call for the records of the 2[nd ] respondent in PANNo.ADGPM2859J and quash the notices under section 226 (3) of theAct dated 21.02.2020 in DIN & Letter No:ITBA/COM/F/17/2019-20/1025552637(1)issuedtothe3[rd]respondentandITBA/COM/F/17/2019-20/1025552953(1) issued to the 4[th] respondentand consequently direct the 1[st] respondent to dispose off theappeal and the stay petition pending on the file of the 1[st]respondent. For Petitioner : Mrs. G.Asokapathyfor Pass Associates For Respondents : Mr.A.P.Srinivas,Senior Standing Counsel O R D E R Mr.A.P.Srinivas, learned Senior Standing Counsel acceptsnotice for the respondents. 2.By consent expressed by both learned counsel and sincethe matter involves a short point, this Writ Petition isdisposed finally even at the stage of admission. 3. The petitioner has suffered an order of assessmentdated 30.12.2019 for Assessment Year 2019-20 passed in terms ofthe provisions of the Income Tax Act, 1961 (in short 'Act'). Astatutory appeal has been filed, pending before the Commissionerof Income Tax (Appeals)/R1. On 04.02.2020, the petitioner hasalso filed a stay application before R1 which is also stated tobe pending as on date. Even during the pendency of theaforesaid stay application, the impugned communication has beenissued by the Assessing Officer/R2 treating the petitioner asassessee in default and calling upon the petitioner to remit thedisputed taxes forthwith under threat of coercive action. 4. I am of the view that such recovery proceeding are pre-mature, since the petitioner has admittedly filed an applicationseeking stay before the Appellate Commissioner and the CentralBoard of Direct Taxes (CBDT) has, in Instruction No. 1914 F. No.404/72/93 ITCC dated 02.12.1993directed the AppellateCommissioner to dispose the applications for stay filed by anassessee within a period of two weeks from date of filing of thesame. 5. In view of the aforesaid, the impugned communicationdated 21.02.2020 is set aside. The petitioner is permitted toappear before the Commissioner of Income Tax (Appeals)/R2 onTuesday, the 09[th] March of 2020 at 10.30 a.m. without expectingany further notice in this regard. After hearing the petitionerand considering the stay application, an order shall be passedby R2, taking into consideration the three fold aspects of primafacie case, financial stringency and balance of convenience.This exercise shall be completed within a period of four (4) https://hcservices.ecourts.gov.in/hcservices/ weeks from 09.03.2020, i.e., on or before 07.04.2020. Let nocoercive measures for recovery be insisted upon till 07.04.2020.In the event the petitioner does not appear on the aforesaiddate of hearing, the impugned order will stand revived. 6. This Writ Petition is disposed in the aforesaid terms.No costs. Connected Miscellaneous Petitions are also closed. s/d- Assistant Registrar(CS VIII) True Copy Sub-Assistant RegistrarrkpTo1.The Commissioner of Income Tax, Salem, No:3, Gandhi Road, Salem, 636 007.2.The Income Tax Officer, Ward 1 (6), Salem, No:3, Gandhi Road, Salem, 636 007.+1 CC to M/s.Pass Associates sr 17965.+1 CC to Mr.A.P.Srinivas, Advocate sr 18071. W.P. No.5174 of 2020andWMP. Nos.6111 & 6112 of 2020 https://hcservices.ecourts.gov.in/hcservices/ weeks from 09.03.2020, i.e., on or before 07.04.2020. Let nocoercive measures for recovery be insisted upon till 07.04.2020.In the event the petitioner does not appear on the aforesaiddate of hearing, the impugned order will stand revived. 6. This Writ Petition is disposed in the aforesaid terms.No costs. Connected Miscellaneous Petitions are also closed. s/d- Assistant Registrar(CS VIII) True Copy Sub-Assistant RegistrarrkpTo1.The Commissioner of Income Tax, Salem, No:3, Gandhi Road, Salem, 636 007.2.The Income Tax Officer, Ward 1 (6), Salem, No:3, Gandhi Road, Salem, 636 007.+1 CC to M/s.Pass Associates sr 17965.+1 CC to Mr.A.P.Srinivas, Advocate sr 18071. W.P. No.5174 of 2020andWMP. Nos.6111 & 6112 of 2020 VSNII(CO)SP(03/03/2020)