M.sekar v. The Assistant Commissioner Of Income Tax, Central Circle-Iii, Coimbatore

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED 21.09.2016 CORAM THE HONOURABLE Mr.JUSTICE T.S.SIVAGNANAM WP.No.25484 of 2003 M.Sekar .. PetitionerVs 1.The Assistant Commissioner of Income Tax, Central Circle-III, Coimbatore. 2.Commissioner of Income Tax, [Appeal-II], Coimbatore. 3.Union Bank of India, Gandhipuram Branch, 224, 100 Ft. Road, Tatabad, Coimbatore. Rep by its Senior Manager .. Respondents Writ Petition filed under Article 226 of the Constitutionof India praying for a Writ of Mandamus forbearing therespondents from invoking the Bank Guarantee of Rs.25,03,250/-issued by Union Bank of India, Gandhipuram Branch, Coimbatore,the 3[rd] respondent herein, in favour of Government of India[Commissioner of Income Tax], in the case of the petitionerMr.M.Sekar, pending disposal of the stay application in theappeal preferred by the Petitioner herein before the 2[nd]respondent challenging the Block Assessment Order dated12.08.2003 of the 1[st] respondent. Heard Mr.P.M.Subramaniam, learned counsel appearing forthe petitioner; Mr.T.Pramod Kumar, learned counsel appearingfor the respondents 1 and 2 and Mr.K.Rajasekaran, learnedcounsel appearing for the 3[rd] respondent. 2. The petitioner has filed this Writ Petition seekinghttps://hcservices.ecourts.gov.in/hcservices/direction to forbear the respondents from invoking the Bank Guarantee of Rs.25,03,250/- issued by the 3[rd] respondentherein, in favour of the Commissioner of Income Tax, pendingdisposal of the stay application in the appeal by thePetitioner before the 2[nd] respondent, challenging the BlockAssessment Order dated 12.08.2003 passed by the 1[st] respondent. 3. The petitioner filed an appeal before the AssessingAuthority against the Block Assessment Order dated 12.08.2003at the relevant point of time i.e., in the year 2003. Thestay petition was pending before the Commissioner of IncomeTax [Appeals] and the Assessing Officer attempted to encashthe Bank Guarantee, which necessitated the petitioner toapproach this Court. 4. However, at the time, when the Writ Petition wasentertained on 12.09.2003, no interim order was granted.Subsequently, when the stay petition came for hearing on20.08.2004, learned counsel for the petitioner submitted thatthe petition has become infructuous and the petition standsdismissed. 5. Today, when the matter is taken up, learned counselfor the petitioner submitted that he does not have any writteninstruction from the petitioner. The Department also does nothave any written instruction. To keep the Writ Petitionpending after so many years, is not going to serve anypurpose. At this distance of time, the appeal would have beendisposed of. The Writ Petition stands closed, with liberty to thepetitioner to workout his rights in the manner known to law. Sd/- Assistant Registrar(CS II) //True Copy// Sub Assistant Registrar gyaTo1.The Assistant Commissioner of Income Tax, Central Circle-III, Coimbatore. 2.Commissioner of Income Tax, [Appeal-II], Coimbatore. https://hcservices.ecourts.gov.in/hcservices/ 3.Senior Manager, Union Bank of India, Gandhipuram Branch, 224, 100 Ft. Road, Tatabad, Coimbatore. 1 cc to Mr.T.Pramodkumar, Advocate, 54359 ak cokra 17.10.2016 W.P.No.25484 of 2003