Mariasanjeevee Anthoniswamy v. Directorate General Of Income Tax, Invno

W.A.No.402 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED 15.02.2024 CORAM THE HON'BLE Mr. JUSTICE R. MAHADEVANAND THE HON'BLE Mr. JUSTICE MOHAMMED SHAFFIQ W.A.No.402 of 2024 Mariasanjeevee Anthoniswamy .. Appellant Vs. 1.Directorate General of Income Tax, INVNo.221, New Building-II FloorChennai BuildingNo.121, Mahatma Gandhi RoadNungambakkam, Chennai 600 034 2.The Commissioner of Income Tax, Appeal-19No.46(108), Investigation BuildingUthamar Gandhi Road Nungambakkam, Chennai 600 034 3.The Assistant Commissioner of Income TaxCentral Circle 2, CBE63, Race Course RoadCoimbatore 641 018.. Respondents Writ Appeal filed under Clause 15 of the Letters Patent against the order dated 11.09.2023 passed by the learned Judge in W.P.No.25825 of 2023. For Appellant: Mr.M.VelmuruganFor Respondent: Mr.A.P.Srinivas Standing Counsel W.A.No.402 of 2024 J U D G M E N T (Judgment of the court was delivered by R. MAHADEVAN, J.) Assailing the order dated 11.09.2023 passed by the learned Judge in W.P.No.25825 of 2023, the appellant / assessee has preferred this writ appeal. 2.According to the appellant, his request for early hearing of appeal pending before the appellate authority / 2[nd] respondent against the assessment order dated 21.03.2022 passed by the assessing officer, was rejected by communication dated 25.07.2023, on the ground that the large number of high pitched appeals are pending and hence, the case of the appellant cannot be taken out of turn. Questioning this rejection, the appellant filed W.P.No.25825 of 2023. The learned Judge, by order dated 11.09.2023, rejected the claim of the appellant, but granted liberty to him, to file appropriate application to stay the recovery proceedings, within a period of four weeks. The learned Judge has also directed the respondent to keep all recovery proceedings in abeyance, till the disposal of the stay application. Aggrieved by the order so passed by the W.A.No.402 of 2024 learned Judge, the appellant / assessee is before this court with the present appeal. 3.The learned counsel for the appellant submitted that the case of the appellant is a fit case under the circular in F.No.279/Misc/M-102/2021-ITJ dated 29.12.2021. Though the learned Judge accepted the same, had erroneously concluded that there are various high pitched appeals pending before the Appellate Commissioner and hence, it would not be possible to him to take up the appellant's case in priority / out of turn, by the order impugned herein. It is further submitted by the learned counsel that the learned Judge failed to take note of the fact that the assessment order was made in excess of jurisdiction by the respondent authorities which has caused genuine hardship to the appellant, since the said order has created an erroneous tax liability on the assessee. Stating so, the learned counsel sought to quash the orders impugned in this appeal as well as in the writ petition. It is also submitted that as directed by the learned Judge, the appellant has preferred an application for staying the recovery proceedings before the appellate authority and the same is pending. 4.On the above submissions, we have heard the learned standing counsel appearing for the respondents and also perused the documents enclosed in the typed set of papers.3/6 https://www.mhc.tn.gov.in/judis W.A.No.402 of 2024 4.On the above submissions, we have heard the learned standing counsel appearing for the respondents and also perused the documents enclosed in the typed set of papers.3/6 https://www.mhc.tn.gov.in/judis W.A.No.402 of 2024 5.It is evident that the appellant / assessee is liable to pay the huge liability of Rs.3,20,13,401/- for the assessment year 2013-14; and that, the case of the appellant is very well covered by the Circular dated 29.12.2021 issued by the DCIT (OSD)(ITJ)-1, Central Board of Direct Taxes, Ministry of Finance, Government of India, which stipulates guidelines for taking up the cases on priority / out of turn basis. According to the learned counsel for the petitioner, the application filed for staying the recovery proceedings, is pending before the appellate authority. As such, this court is of the opinion that the appeal filed by the appellant can be taken up for early disposal by the appellate authority, which has been fairly accepted by the learned counsel appearing for the respondents. Therefore, this court, without going into the merits of the case, directs the appellate authority to take up the stay application filed by the appellant and dispose of the same, on merits and in accordance with law, after affording reasonable opportunity to both sides, within a period of two weeks from the date of receipt of a copy of this judgment. Thereafter, the appellate authority shall take up the main appeal and dispose of the same, on merits and in accordance with law, within a period of twelve weeks therefrom. W.A.No.402 of 2024 6.Accordingly, the order of the learned Judge is modified and this writ appeal is disposed of. No costs. Internet : YesNeutral Citation : Yes/Nogya [R.M.D,J.] [M.S.Q, J.] 15.02.2024 To 1.Directorate General of Income Tax, INVNo.221, New Building-II FloorChennai BuildingNo.121, Mahatma Gandhi RoadNungambakkam, Chennai 600 0342.The Commissioner of Income Tax, Appeal-19No.46(108), Investigation BuildingUthamar Gandhi RoadNungambakkam, Chennai 600 034 3.The Assistant Commissioner of Income TaxCentral Circle 2, CBE63, Race Course RoadCoimbatore 641 018 W.A.No.402 of 2024 R. MAHADEVAN, J.AND MOHAMMED SHAFFIQ, J. gya W.A.No.402 of 2024 15.02.2024