Https://Hcservices.ecourts.gov.in/Hcservices v. The Commissioner Of Income Tax (Appeals), Coimbatore

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 30.07.2021 CORAM THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAMW.P.Nos.15832, 15835, 15839, 15846 & 15849 of 2021 No.K.2051 Vijayapuram Urban Cooperative Credit Society Ltd.,Rep., by its Secretary, A.Muthunagai,No.42, Thendral Nagar, Vijayapuram,Tiruppur-641 666. ...Petitioner in W.P.No.15832/2021 No.3148, Kanakkampalayam Primary Agricultural Cooperative Credit Society Ltd.,Rep., by its Secretary, S.RajagopalanNo.1, Kanakkampalayam Post,Tiruppur Taluk,Tiruppur District-641 666. ...Petitioner in W.P.No.15835/2021 K.2043, Andipalayam Primary Agricultural Cooperative Credit Society Ltd.,Rep., by its Secretary, N.Visveswaran,No.1/94, A.Velayudhampalayam,Alagumalai Post-641 665, Tiruppur. ...Petitioner in W.P.No.15839/2021 K.1594, Perumanallur Primary Agricultural, Cooperative Credit Society Ltd.,Rep., by its Secretary, A.Balamani,No.1, Easwaran Kovil Street,Perumanallur Post, Avinashi Taluk,Tiruppur-641 666. ...Petitioner in W.P.No.15846/2021 C.P.154 Udumelpet, Madathukulam talukGovt and Aided High Hr.Sec.School TeachersCooperative Thrift and Credit Society Ltd.,Rep.by its Secretary,K.Maheswari,F/47, Main Road,Madathukulam, Tiruppur District. ...Petitioner in W.P.No.15849/2021 -vs- 1. The Commissioner of Income Tax (Appeals), Coimbatore. 2. The Additional/Joint/Deputy/Assistant Commissioner of Income Tax/ Income Tax Officer, Income Tax Department, National e-Assessment Centre, Delhi. ...Respondents in all W.Ps. Petitions filed under Article 226 of the Constitution ofIndia, to issue a Writ of Mandamus, directing the 1[st] respondentto entertain the petitioner societies appeals dated 31.03.2021,28.03.2021, 16.03.2021, 07.05.2021 and 09.03.2021 respectivelyand dispose the same on merits without insisting to deposit of20% of the demand. For Petitioner:Mr.C.Prakasam(In all W.Ps.)For Respondents:Mr.A.P.Srinivas(In all W.Ps.)Senior Standing Counsel &:Mr.A.N.R.Jayaprathap COMMON ORDER The relief sought for in the present writ petitions is todirect the first respondent to entertain the petitioners'appeals dated 31.03.2021, 28.03.2021, 16.03.2021, 07.05.2021 and09.03.2021 respectively and dispose of the same on meritswithout insisting for any pre-deposit amount at the rate of 20%of the demand. 2.Under Section 246A of the Income Tax Act, 1961(hereinafter referred to as "the Act"), no such pre-deposit forpreferring an appeal is contemplated. Thus, the petitioners arenot liable to pay any pre-deposit for the purpose of consideringthe appeals. If at all the appeals are in order and inaccordance with the other procedures contemplated, the saidappeals are to be taken on file and to be disposed of on meritsand in accordance with law and by affording opportunity to thepetitioners as expeditiously as possible. Thus, the petitionersare not liable to make any pre-deposit in view of Section 246Aof the Act. It is made clear that if any stay petitions arefiled along with the appeals, the said petitions are also to be https://hcservices.ecourts.gov.in/hcservices/ considered before passing final orders in the main appeals inaccordance with law. With the above clarification, these writ petitions standdisposed of. No costs. Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar abr To1. The Commissioner of Income Tax (Appeals), Coimbatore.2. The Additional/Joint/Deputy/Assistant Commissioner of Income Tax/ Income Tax Officer, Income Tax Department, National e-Assessment Centre, Delhi. +1cc to Mr.A.P.Srinivas, Advocate, S.R.No.37033 W.P.Nos.15832, 15835, 15839,15846 & 15849 of 2021 PCH[co]NSK 22/09/2021