M/S. Pawan Green Channels Pvt. Ltd v. Tax Recovery Officer

M/s. Pawan Green Channels Pvt. Ltd.,Represented by its Managing Director,Mr. V.R.Raghunathan,son of V.S.Rajagopal, No.16,Cenatoph Road, Teynampet,Chennai – 600 018. ...PetitionerVs. 1.Tax Recovery Officer-5, Office of the Principal CommissionerIncome Tax – 5, 5[th] Floor Room, 562 'D' Cabin, Wanaparthy Block, 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. 2.The Commissioner of Income Tax (Appeals) – V, 121, Nungambakkam High Road, Chennai – 600 034. ...Respondents Writ Petition filed under Article 226 of the Constitutionof India, to issue a Writ of Certiorari, to call for therecords in T.R.No.72/P/2013-14 dated 01.03.2016 relating tothe Assessment Years 2003-04 to 2005-06 on the file of the 1[st]respondent and quash the same. For Petitioner : Mr.G.BaskarFor Respondents: Mr.Prabhu Mukunth Arun Kumar, Junior Standing Counsel for M/s.Hema Muralikrishnan Standing Counsel. O R D E R In this Writ Petition, the petitioner has challenged theimpugned notice dated 01.03.2016 bearing reference T.R.No.72-P/2013-14 issued by the 1[st] respondent seeking to recover the https://hcservices.ecourts.gov.in/hcservices/ arrears of tax for the Assessment Years 2003-04 to 2005-06. 2. As per the impugned notice, the petitioner's appealsbefore Commissioner of Income Tax (Appeals)-V videITA.Nos.763, 764, 765/13-14, were disposed on 29.01.2014, andsince the petitioner failed to receive the same, it has calledupon the petitioner to pay a sum of Rs.1,80,75,507/- alongwith interest as per Rule 5 of the Income Tax Rules, 1962 inview of the dismissal appeals. 3. According to the petitioner, the orders passed by theCommissioner of Income Tax (Appeals) – V, were not served onit. It is therefore submitted that the recovery proceedingsinitiated vide impugned notice / communication dated01.03.2016 was liable to be quashed. 4. It is noticed that the present Writ Petition has beenfiled on 10.03.2016. The petitioner had obtained an interimstay on 15.03.2016 and nothing further has progressed sincethen. No counter has also been filed on behalf respondents.On the other hand, the respondents taken time for filingcounter and producing the records. 5. I find no reasons to adjourn the case any further. Itherefore dispose this Writ Petition with a direction to therespondents to furnish the copy of the orders of theCommissioner of Income Tax (Appeals)-V to the petitionerthrough the learned counsel appearing for the petitionerherein within a period of fifteen days from the date ofreceipt of a copy of this order. 6. On such copy of the orders being served on thepetitioner, liberty is given to the petitioner to fileappropriate appeal before the jurisdictional Tribunal inaccordance with law within a period of thirty days thereafter.In case such appeal is filed, the Tribunal is requested todispose the appeal on merits in accordance with law. If thepetitioner fails to file appeal before the jurisdictionalTribunal within the aforesaid period of thirty days, therespondents are at liberty to proceed further in terms ofthe impugned notice dated 01.03.2016. All further recoveryproceeding will be subject the petitioner filing an appealwithin thirty days of its service on its counsel. 7. Accordingly, the present Writ Petition is disposedwith the above observations. No cost. Consequently, connectedMiscellaneous Petition is closed. Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar jen To 1.Tax Recovery Officer-5, Office of the Principal Commissioner Income Tax – 5, 5[th] Floor Room, 562 'D' Cabin, Wanaparthy Block, 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. 2.The Commissioner of Income Tax (Appeals) – V, 121, Nungambakkam High Road, Chennai – 600 034. +1cc to Mrs.Hema Murali Krishnan, Advocate SR.10179 W.P.No.9505 of 2016and W.M.P.No.8550 of 2016MR(CO)CB(18/03/2020)