M/S.jayanthi Seeman v. The Principal Commissioner Of Income Tax-I,Aayakar Bhavan

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07.07.2020 THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAMandTHE HONOURABLE MRS.JUSTICE V.BHAVANI SUBBAROYAN andCMP No.11811 of 2019 M/s.Jayanthi Seeman,73/30, Burkit Road,T.Nagar,Chennai – 600 017. ..Appellant versus 1. The Principal Commissioner of Income Tax-I,Aayakar Bhavan,121, Mahatma Gandhi Road,Chennai – 600 034. 2. The Income Tax Officer,Non Corp Ward.1(2),Room No.306, III Floor,New Block Aayakar Bhavan,121, Mahatma Gandhi Road,Chennai – 600 034...Respondents W.P.No.10019 of 2019. WP 10019/2019 Prayer:- Writ Petition filed under Article 226 ofthe Constitution of India praying for the issuance of a Writ ofCertiorarified Mandamus calling for the records relating to theorder in C.C.No.233/STAY/PCIT-1/2016-17 dated 22.03.2019 issuedby the 1[st] respondent and to quash the same and consequentlydirect the respondent no.1 to allow the stay petitions filed bythe petitioner datd 11.03.2019. For Appellant : Mrs.Aparna Nandakumar For Respondents: Mrs.Hema Muralikrishnan Sr. Standing Counsel. https://hcservices.ecourts.gov.in/hcservices/ JUDGMENT T.S.SIVAGNANAM, J. Heard Mrs. Aparna Nandakumar, learned counsel for theappellant/assessee and Mrs.Hema Muralikrishnan, learned SeniorStanding Counsel for the respondent/revenue. 2. This appeal is directed against an order passed in WPNo.10019 of 2019 dated 29.04.2019, filed by the appellant herein. 3. The said writ petition was filed challenging an orderpassed by the 1[st] respondent dated 22.03.2019 in a stayapplication filed by the appellant/assessee, before the 1[st]respondent, in an appeal filed against the order of assessmentdated 29.12.2017, for the Assessment Years 2010-11 to 2013-14. 4. The learned Single Judge by the impugned order held thatthe order passed in the stay application by the 1[st] respondent /appellate authority, does not call for interference. The matter was takenon appeal and the Division Bench, while entertaining the appeal,by order dated 30.05.2019 granted an order of interim stay. Theappeal has been pending since then. 5. It is submitted by the learned counsels on either sidethat the statutory appeal before the 1[st] respondent is ripe forhearing and that there is every likelihood that the appealitself could be disposed of at an early date. 6. Considering the fact that there has been an order ofinterim stay in force, since 30.05.2019, we are of the view thatit would be inequitable to modify or alter the interim order atthis juncture, especially, when the main appeal is ripe forhearing before the 1[st] respondent. Accordingly, the appealstands disposed of and the interim order granted on 30.05.2019,shall continue to remain in force, till the appeal filed by theappellant before the 1[st] respondent is heard and disposed of.Since the appeal is of the year 2018, having been filed on30.01.2018, the 1[st] respondent is requested to dispose of theappeal at an early date, preferably, within a period of sixweeks from the date of receipt of the copy of this order. Nocosts. Sd/- Assistant Registrar(CS VI) //True Copy// ars/raja Sub Assistant Registrar To 1.The Principal Commissioner of Income Tax-I,Aayakar Bhavan,121, Mahatma Gandhi Road,Chennai – 600 034. 2.The Income Tax Officer,Non Corp Ward.1(2),Room No.306, III Floor,New Block Aayakar Bhavan,121, Mahatma Gandhi Road,Chennai – 600 034. W.A.No.1748 of 2019and CMP No.11811 of 2019 LN(CO)KKV/25/09/2020