Indian Institute Of Engineering Technologyno v. The Assistant Director Of Income-Tax (Exemptions)-Iii

IN THE HIGH COURT OF JUDICATURE AT MADRAS Indian Institute of Engineering TechnologyNo.363, Arcot RoadKodambakkamChennai-600 0024Rep. by its Managing TrusteeSmt.K.S.Lakshmi. ... Petitioner Vs. 1.The Assistant Director of Income-tax (Exemptions)-III 124,M.G.Road Chennai-600 034. 2.The Director of Income Tax (Exemptions) 124,M.G.Road Chennai-600 034. ... Respondents Prayer : Petition filed under Article 226 of the Constitution ofIndia praying for issuance of Writ of Certiorari to call for therecords of the first Respondent and quash the impugned orderpassed u/s.143(3) of the Act in PAN dated 28-12-2011for the assessment year 2009-10. O R D E R Heard Mr.Vijayaraghavan, learned counsel representingfor M/s.Subbaraya Aiyar Padmanabhan, learned counsel for thepetitioner and Ms.Hema Muralikrishnan and Mr.Naveen Duraibabu,learned Standing counsels appearing on behalf of therespondents. 2.The petitioner has filed this writ petition challengingthe assessment order passed by the first respondent dated28.12.2011. After some arguments learned senior counselappearing for the petitioner submitted that the petitioner maybe permitted to prosecute the remedy before the Commissioner ofIncome Tax (Appeals) to which the Revenue cannot have anyserious objections. 3.It is seen that the petitioner had filed an appealbefore the Income Tax Appellate Tribunal challenging the orderpassed by the Commissioner of Income Tax (Appeals)-VII,(presently named as Commissioner of Income Tax (Appeals)-17]Chennai dated 30.12.2013 for the assessment year 2009-2010. TheTribunal by order dated 10.04.2014 allowed the petitioner'sappeal by directing the Commissioner of Income Tax (Appeals)-17to decide the appeal on merits, after giving adequateopportunity of being heard to the assessee. 4.The learned Senior Counsel appearing on behalf of thepetitioner would submit that the petitioner may be permitted togo before the Commissioner of Income Tax (Appeals)-17 and urgeall points. 5.Accordingly, the writ petition stands disposed of bygiving liberty to the petitioner to pursue the matter before theCommissioner of Income Tax (Appeals)-17 and the appeal shall beheard and disposed of, after affording an opportunity ofpersonal hearing. Till then no coercive action shall beinitiated against the Assessee as the Assessee had benefit ofinterim order in this writ petition since 29.02.2012. No costs.Consequently, connected miscellaneous petition is closed. Sd/- Asst.Registrar (CO) /true copy/ Sub Asst. Registrar To 1.The Assistant Director of Income-tax (Exemptions)-III 124,M.G.Road Chennai-600 034. (Exemptions)-III 124,M.G.Road Chennai-600 034. 2.The Director of Income Tax (Exemptions) 124,M.G.Road Chennai-600 034. (Exemptions) 124,M.G.Road Chennai-600 034. + 1 cc to Ms.Hema Muralikrishnan Advocate,SR.4755+ 1 cc to Mr.Subbaraya Aiyar Padmanabhan Advocate,SR.4696W.P.No.4858 of 2012gp(co)nr 21/02/2018