M/S.valli Sons v. The Principal Commissioner Of Income Tax, Trichy-1,New

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURTDATED: 03.12.2020 CORAM THE HONOURABLE MR. JUSTICE ABDUL QUDDHOSE W.P (MD) No.3206 of 2020 and W.M.P.(MD).No.2735 of 2020 (Through Video Conferencing) M/s.Valli Sons,No.157-A, Gandhi Adigal Salai,Kumbakonam,Kumbakonam-621 001. ... PetitionerVs 1.The Principal Commissioner of Income Tax, Trichy-1,New No.44, Old No.4, Williams Road, Cantonment, Thiruchirappalli-620 001. 2.The Commissioner of Income Tax, (Appeal)-1, Trichy, New No.44, Old No.4, Williams Road, Cantonment, Thiruchirappalli-620 001. 3.The Assistant Commissioner of Income Tax, Circle-2(1), Trichy,Trichy Main Buildings, New No.44, Old No.4, Williams Road, Cantonment, Thiruchirappalli-620 001.... Respondents PRAYER: Writ Petition filed under Article 226 of Constitution ofIndia, to issue a writ of Mandamus, directing the second respondentviz., the learned Commissioner of Income Tax (Appeals)-1,Thiruchirapalli, to dispose of the petitioner's appeal filed on08.01.2020 at an early date.For Petitioner: Mr.G.Asokapathi For M/s.Pass AssociatesFor Respondents: Mr.N.Dilip Kumar Standing Counsel O R D E R This writ petition has been filed for a Mandamus seekingfor a direction to the second respondent to dispose of thepetitioner's appeal filed on 08.01.2020 within a time frame to befixed by this Court. 2. Heard Mr.G.Asokapathi, learned counsel representingM/s.Pass Associates for the petitioner and Mr.N.Dilip Kumar, learnedStanding counsel for the respondents. 3. It is the contention of the petitioner that aggrieved byan assessment order passed by the third respondent on 21.12.2019,https://hcservices.ecourts.gov.in/hcservices/ the petitioner has preferred the statutory appeal before the secondrespondent. It is his contention that they had also filed a stayapplication seeking for stay of the assessment order. However,according to the petitioner, the said application was returned bythe first respondent on the ground that the petitioner is requiredto pay 20% of the total disputed demand as per CBDT O.M. Circulars. 4. It is the contention of the petitioner that there is nonecessity for payment of 20% of the total disputed demand asdirected by the respondents for obtaining stay of the assessmentorder. In such circumstances, the petitioner has sought for earlydisposal of the statutory appeal filed by them before the secondrespondent. 5. The relief sought for by the petitioner in this WritPetition is an innocuous relief. No prejudice will be caused to therespondents, if the appeal filed by the petitioner aggrieved by theassessment order dated 21.12.2019 passed by the third respondent isdisposed of by the second respondent expeditiously. 6. Admittedly, it is the case of the petitioner that thestay application filed for seeking of the stay of the assessmentorder dated 21.12.2019 passed by the third respondent has alreadybeen returned on the ground that the petitioner will have to pay 20%of the disputed tax amount. In such circumstances, there is meritin the grievance raised by the petitioner in this Writ Petition. 7. For the foregoing reasons, this Court directs the secondrespondent to dispose of the statutory appeal filed by thepetitioner on 08.01.2020 aggrieved by the assessment order dated21.12.2019 passed by the third respondent within a period of sixweeks from the date of receipt of a copy of this order, afteraffording sufficient opportunity to the petitioner in the saidproceedings on merits and in accordance with law. 8. With the aforesaid direction, the Writ Petition standsallowed. No costs. Consequently, the connected miscellaneouspetition is closed. Sd/- Assistant Registrar (CS I) // True Copy // / /2020Sub Assistant Registrar(CS) 7. For the foregoing reasons, this Court directs the secondrespondent to dispose of the statutory appeal filed by thepetitioner on 08.01.2020 aggrieved by the assessment order dated21.12.2019 passed by the third respondent within a period of sixweeks from the date of receipt of a copy of this order, afteraffording sufficient opportunity to the petitioner in the saidproceedings on merits and in accordance with law. 8. With the aforesaid direction, the Writ Petition standsallowed. No costs. Consequently, the connected miscellaneouspetition is closed. Sd/- Assistant Registrar (CS I) // True Copy // / /2020Sub Assistant Registrar(CS) TO1.The Principal Commissioner of Income Tax, Trichy,1,New No.44, Old No.4, Williams Road, Cantonment, Thiruchirappalli-620 001.2.The Commissioner of Income Tax, (Appeal)-1, Trichy, New No.44, Old No.4, Williams Road, Cantonment, Thiruchirappalli-620 001.3.The Assistant Commissioner of Income Tax, Circle-2(1), Trichy,Trichy Main Buildings, New No.44, Old No.4, Williams Road, Cantonment, Thiruchirappalli-620 001.+1 CC to M/s.N.DILIP KUMAR, Advocate ( SR-24035[F] dated04/12/2020 ) W.P (MD) No.3206 of 202003.12.2020 PK(CO)KK(15.12.2020) 3 P 5C