M/S.intimate Fashions (India) Pvt.ltd v. The Deputy Commissioner Of Income Tax, Corporate Circle – 1(1)

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 24.11.2021 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.25164 of 2021&W.M.P.Nos.26529 & 26530 of 2021 (Through Video Conferencing) M/s.Intimate Fashions (India) Pvt.Ltd,Represented by its GM Finance Mr.David Ponraj,518, Nandhivaram Village,Thirupporuru Kottamedu High Road,Nandhivaram Guduvancheri,Chennai – 603 202. ... Petitioner Vs 1.The Deputy Commissioner of Income Tax, Corporate Circle – 1(1), 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. 2.The Income Tax Officer, National Faceless Assessment Centre, New Delhi. 3.The Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi. National Faceless Appeal Centre, New Delhi. ... Respondents Prayer: Petition filed under Article 226 of the Constitution ofIndia to issue a Writ of Certiorarified Mandamus, to call forthe records of the 1[st] respondent and to quash the order bearingF.No.AAAC12706C/stay DCIT/C.C-1(1) 2021-2022/dated 29.10.2021issued by the 1[st] respondent and consequently direct the 1[st]respondent to grant a stay of the demand, made pursuant toAssessment Order bearing No.ITBA/AST/S/143(3)/2021-22/1035994825(1) issued by the 2[nd] respondent, pending Appeal filed by thepetitioner vide Acknowledgement No.742605110271021 on the fileof the 3[rd] respondent. For Petitioner : Mr.Srinath Sridevan For Respondent : Mrs.Hema Muralikrishnan Senior Standing Counsel ORDER Heard the learned counsel for the petitioner and thelearned Senior Standing Counsel for the respondents. 2.This writ petition is being disposed at the time ofadmission considering the fact that the order has been relied onthe Instruction No.1914 dated 02.12.1993 as modified on31.07.2017 vide F.No.404/72/93-ITCC (FTS:284146).It isnoticed that the decision of the Hon'ble Supreme Court in thedecision of the Principal Commissioner of Income Tax & 5 Ors Vs.LG Electricals India Private Ltd (2018) 18 SCC 477 has held asunder: ''having heard Shri Vikramjit Banerjee,learned ASG appearing on behalf of theappellant, and giving credence to the fact thathe has argued before us that the administrativecircular will not operate as a fetter on theCommissioner since it is a quasi-judicialauthority, we only need to clarify that in allcases like the present, it will be open to theauthorities, on the facts of individual cases,to grant deposit orders of a lesser amount than20%, pending appeal.'' 3.Considering the same, since the order has not discussedthe case of the petitioner on merits, as to whether thepetitioner is entitled for waiver of amount below 20% of thedisputed tax in the impugned order, the impugned order isquashed and the case is remitted back to the 1[st] respondent topass a speaking order in the light of the above decision of theHon'ble Supreme Court. This exercise shall be carried out bythe 1[st] respondent within a period of 30 days from the date ofreceipt of a copy of this order. If desired, the petitioner mayfile appropriate application for being heard through VideoConferencing, in which case, the 1[st] respondent shall considerthe representation/the request of the petitioner, in accordancewith the prevailing rules governing for such personal hearingand grant such an opportunity of being heard through VideoConferencing. 4.This writ petition stands disposed of with the above https://hcservices.ecourts.gov.in/hcservices/ observations. No costs. Consequently, connected miscellaneouspetitions are closed. Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar jas To 1. The Deputy Commissioner of Income Tax, Corporate Circle – 1(1), 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034.2. The Income Tax Officer, National Faceless Assessment Centre, New Delhi. 3. The Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi. 4.This writ petition stands disposed of with the above https://hcservices.ecourts.gov.in/hcservices/ observations. No costs. Consequently, connected miscellaneouspetitions are closed. Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar jas To 1. The Deputy Commissioner of Income Tax, Corporate Circle – 1(1), 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034.2. The Income Tax Officer, National Faceless Assessment Centre, New Delhi. 3. The Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi. +1cc to Mr.Srinath Sridevan , Advocate, S.R.No.60978+1cc to Mrs.Hema Muralikrishnan , Advocate, S.R.No.61591 W.P.No.25164 of 2021 W.M.P.Nos.26529 & 26530 of 2021 PL(CO)CT 09/12/2021