M/S.sri Sun City Developers ( v. The Chief Commissioner Of Income Tax, Income Tax Department

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 02.02.2016 CORAMTHE HON'BLE Mr. JUSTICE M.DURAISWAMY W.P.No.1546 of 2016 andW.M.P.No.1319 of 2016 M/s.Sri Sun City Developers (PAN: )116/117, V.O.C. Layout,West Sambandam Road,R.S.Puram, Coimbatore – 641 002. ... Petitioner Vs. 1.The Chief Commissioner of Income Tax, Income Tax Department, 63, Race Course Road, Coimbatore. 2.The Principal Commissioner of Income Tax-1, Income Tax Department, 63, Race Course Road, Coimbatore. 3.The Commissioner of Income Tax (Appeals) – 2, Income Tax Department, 63, Race Course Road, Coimbatore. 4.The Joint Commissioner of Income Tax, Non-Corporate Circle 1, Income Tax Department, 63, Race Course Road, Coimbatore. 5.The Income Tax Officer, Non Corporate Ward – 2(3), Income Tax Department, 63, Race Course Road, Coimbatore.... Respondents Petition filed under Article 226 of The Constitution ofIndia praying to issue a writ of certiorarified mandamus tocall for the records of the 3[rd] respondent to quash theimpugned order in C.No.CIT-A 2/Stay/ABIFS4607E/ 2015-16 dated27.11.2015 relating to the Assessment Year 2012-13 and directthe 5[th] respondent not to proceed further in the matter ofrecovery of the disputed arrears pending disposal of the FirstAppeal before the 3[rd] respondent. https://hcservices.ecourts.gov.in/hcservices/ For Petitioner : Mr.S.Sridhar For Respondent : Mr.Pramod Kumar Chopda O R D E R The petitioner has filed the above Writ Petition to issuea writ of certiorarified mandamus to call for the records ofthe 3[rd] respondent to quash the impugned order in C.No.CIT-A2/Stay/ABIFS4607E/ 2015-16 dated 27.11.2015 relating to theAssessment Year 2012-13 and direct the 5[th] respondent not toproceed further in the matter of recovery of the disputedarrears pending disposal of the First Appeal before the 3[rd]respondent. 2.Heard Mr.S.Sridhar, learned counsel for the petitionerand Mr.Pramod Kumar Chopda, learned counsel appearing for therespondents. 3.By consent of both the parties, the Writ Petitionitself is taken up for hearing and disposed of by this order. 4.By the impugned order dated 27.11.2015, the 3[rd]respondent found that the partners are jointly and severallyresponsible for the tax dues of the Firm and found that itwould be appropriate to grant stay for 65% of the demandamounting to Rs.1,54,33,800/- till the disposal of the appealand directed the petitioner to pay the remaining amount ofRs.83,10,500/- in four equal installments commencing from31.12.2015 to 25.03.2016. 5.When the matter is taken up for hearing today, thelearned counsel appearing for the petitioner submitted that heis not going into the correctness of the impugned order,instead this Court may direct the 3[rd] respondent to dispose ofthe appeal within a stipulated time. 6.Mr.Pramod Kumar Chopda, learned counsel appearing forthe respondents submitted that the 3[rd] respondent may bedirected to dispose of the appeal within a period of sixmonths. The learned counsel further submitted that since thepetitioner is hard pressed for money, the 1[st] installment maybe directed to commence from 28.02.2016 instead of 31.12.2015. 7.Having regard to the submissions made by the learnedcounsel on either side, I direct the 3[rd] respondent to disposeof the appeal preferred by the petitioner within a period ofsix months from the date of receipt of a copy of this order.Further, I direct the petitioner to pay the sum ofRs.83,10,500/- in four equal monthly installments commencingfrom 28.02.2016. The 2[nd] installment shall fall due on25.03.2016. The 3[rd] installment shall fall due on 30.04.2016https://hcservices.ecourts.gov.in/hcservices/ and the 4[th] and last installment shall fall due on 31.05.2016.The stay granted by the 3[rd] respondent shall continue till thedisposal of the appeal. 7.Having regard to the submissions made by the learnedcounsel on either side, I direct the 3[rd] respondent to disposeof the appeal preferred by the petitioner within a period ofsix months from the date of receipt of a copy of this order.Further, I direct the petitioner to pay the sum ofRs.83,10,500/- in four equal monthly installments commencingfrom 28.02.2016. The 2[nd] installment shall fall due on25.03.2016. The 3[rd] installment shall fall due on 30.04.2016https://hcservices.ecourts.gov.in/hcservices/ and the 4[th] and last installment shall fall due on 31.05.2016.The stay granted by the 3[rd] respondent shall continue till thedisposal of the appeal. 8.With this observation, the Writ Petition is disposedof. No costs. Consequently, the connected miscellaneouspetition is closed. sd/-Assistant Registrar(J) /TRUE COPY/ Sub-Assistant RegistrarvaTo1.The Chief Commissioner of Income Tax, Income Tax Department, 63, Race Course Road, Coimbatore.2.The Principal Commissioner of Income Tax-1, Income Tax Department, 63, Race Course Road, Coimbatore.3.The Commissioner of Income Tax (Appeals) – 2, Income Tax Department, 63, Race Course Road, Coimbatore.4.The Joint Commissioner of Income Tax, Non-Corporate Circle 1, Income Tax Department, 63, Race Course Road, Coimbatore.5.The Income Tax Officer, Non Corporate Ward – 2(3), Income Tax Department, 63, Race Course Road, Coimbatore.+1 CC to MR.S.Sridhar Advocate. SR.NO.6687 +1 CC to MR.T.Pramod Kumar Chopda Advocate. SR.NO. 6594W.P.No.1546 of 2016 andW.M.P.No.1319 of 2016 CO-ALAJD 11/02/2016 https://hcservices.ecourts.gov.in/hcservices/