M/S.jas Impex v. The Chief Commissioner Of Income Tax, Income Tax Buildings, Madurai – 625 002

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED :20.08.2015 CORAM THE HONOURABLE MR.JUSTICE R.SUBBIAH M/s.Jas Impex,Represented by its Managing Parner,Mr.N.Jegatheesan ... Petitioner Vs. 1.The Chief Commissioner of Income Tax, Income Tax Buildings, Madurai – 625 002. This Writ Petition has been filed under Article 226 of theconstitution of India praying for a Writ of Mandamus directingthe first respondent to pass suitable orders on the basis of thepetitioner's representation, dated 13.07.2015 to the secondrespondent to take up the appeal filed by the petitioner on22.04.2015 against the order passed under Section 143(3), dated31.03.2015 of the DCIT, Non-Corporate Circle-2, Madurai in thecase of M/s.Jas Impex,(PAN AAFFJ 3225L) for the A.Y.2012-2013 andto dispose of the same in accordance with law within the specifiedtime fixed by this Honourable Court. ORDER The Writ Petition has been filed praying for a Writ ofMandamus directing the first respondent to pass suitable orders onthe basis of the petitioner's representation, dated 13.07.2015 tothe second respondent to take up the appeal filed by thepetitioner on 22.04.2015 against the order passed under Section143(3), dated 31.03.2015 of the DCIT, Non-Corporate Circle-2,Madurai in the case of M/s.Jas Impex,(PAN AAFFJ 3225L) for theA.Y.2012-2013 and to dispose of the same in accordance with lawwithin the specified time fixed by this Honourable Court. https://hcservices.ecourts.gov.in/hcservices/ 2. Mr.R.Krishnamoorthy learned counsel takes notice for therespondents. 3. By consent, this Writ Petition itself is taken up finaldisposal. ORDER The Writ Petition has been filed praying for a Writ ofMandamus directing the first respondent to pass suitable orders onthe basis of the petitioner's representation, dated 13.07.2015 tothe second respondent to take up the appeal filed by thepetitioner on 22.04.2015 against the order passed under Section143(3), dated 31.03.2015 of the DCIT, Non-Corporate Circle-2,Madurai in the case of M/s.Jas Impex,(PAN AAFFJ 3225L) for theA.Y.2012-2013 and to dispose of the same in accordance with lawwithin the specified time fixed by this Honourable Court. https://hcservices.ecourts.gov.in/hcservices/ 2. Mr.R.Krishnamoorthy learned counsel takes notice for therespondents. 3. By consent, this Writ Petition itself is taken up finaldisposal. 4.The case of the petitioner is that the petitioner firm isdoing business in trading medical herbal seeds and is an income-tax assessee for the past 10 years and having Permanent AccountNumber AAFFJ 3525L. The Petitioner filed return on incomeelectronically on 29.12.2012 and the same was processed underSection 143(1) of the Act. The case was selected under CASS andnotices were issued and later on, the file of the petitioner wastransferred to DCIT, Non-Corporate circle(2), Madurai on16.02.2015. Further, notice under Section 142(1) of the Act wasissued to the petitioner, for which, the representative of thepetitioner appeared and filed the details including names andaddresses and PAN Number of the sundry creditors and otherliability. It is stated in the assessment order that no addressof creditors/other liability was filed by the petitioner and hemade an addition of Rs.11,73,85,603/- being sundry creditors andRs.7,96,16,433/- being other liability as unexplained credit underSection 68 of the IT Act. It is submitted by the AssessingOfficer that while making an addition, he has also taken theopening balance of Rs.11,10,31,318/- as on 01.04.2011 being SundryCreditors and Rs.5,93,08,433/- as on 01.04.2011 being otherliability, which is not in accordance with law and againstaccounting principles and those are related to the earlierassessment years. In order to finalize the assessment, theAssessing Officer issued summons to the petitioner to producepersons from Delhi and other Districts of Tamil Nadu.Thereafter, the petitioner preferred an appeal before the secondrespondent on 22.04.2015 challenging the order passed by theAssessing Officer. In the meantime, a petition was filed beforethe Assessing Officer to grant stay of the collection of thedemand till the disposal of the appeal by the second respondent.Further, the petitioner has also filed a petition under Section154 of I.T Act before the Assessing Officer, but the same wasrejected. Aggrieved against the order passed by the AssessingOfficer, the petitioner filed a Writ Petition before this Court inW.P(MD)No.1072 of 2015 and got stay order on 23.06.2015 and thesame was further extended till 23.07.2015. Thereafter, thepetitioner sent a representation to the second respondent on29.06.2015 to dispose of the appeal filed by the petitioner. Butthe second respondent directed the petitioner to approach thefirst respondent for taking the appeal on priority basis.Thereafter, the petitioner made a representation before the firstrespondent on 13.07.2015 to take up the appeal on priority basis.But the same was not considered so far. Hence, the petitionerhas come up with this Writ Petition for the above stated relief. https://hcservices.ecourts.gov.in/hcservices/ 5. When the matter is taken up for hearing the learned counselfor the petitioner submitted that a direction may be issued to dispose of the appeal filed by the petitioner within a stipulatedtime. 5. When the matter is taken up for hearing the learned counselfor the petitioner submitted that a direction may be issued to dispose of the appeal filed by the petitioner within a stipulatedtime. 6. But the learned counsel appearing for the respondentssubmitted that that the appeal was filed only in the month ofApril 2015, hence, there is no need to give direction to disposeof the appeal by fixing the time limit. 7. However, I am of the opinion that in the interest ofjustice by giving sufficient time, direction may be given to thesecond respondent to dispose of the appeal. Hence, without goinginto the merits of the matter, this Court directs the secondrespondent to dispose of the appeal filed by the petitioner dated22.04.2015 on merits and in accordance with law by affordingopportunity of hearing to the petitioner, within a period of sixmonths from the date of receipt of a copy of this order. With the above direction, the Writ Petition is disposed of.No Costs. Sd/- Assistant Registrar(T&P) /True copy/ Sub Assistant Registrar pmTo1.The Chief Commissioner of Income Tax, Income Tax Buildings, Madurai – 625 002. 2.The Commissioner of Income Tax(Appeals) – II, Income Tax Buildings, Madurai – 625 002. +one cc to Mr.R.Krishnamoorthy, Advocate in SR.No.48294/15 CSL/NGM-SS/10.09.2015 3p/4c W.P(MD).No.12667 of 201520.08.2015