N.jegatheesan v. The Commissioner Of Income Tax (Appeals), Madurai

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 06.08.2019 CORAM THE HONOURABLE DR.JUSTICE ANITA SUMANTH W.P(MD)No.5564 of 2017and W.M.P(MD) Nos.4447 and 6689 of 2017 N.Jegatheesan... PetitionerVs. 1.The Commissioner ofIncome Tax (Appeals),Madurai. 2.The Income Tax Officer,Non-Corporate Ward-2(3),V.P.Rathinasamy Nadar Road,Madurai – 625 002.... Respondents PRYAER: Writ Petition filed under Article 226 of the Constitution ofIndia praying for the issuance of a writ of certiorarified mandamusto call for the records of the second respondent relating to theorder bearing No.PAN:ADWPJ 3312K/NCW2(3)/mdu dated 20.03.2017 and toquash the same with consequential direction to the second respondentto act in terms of order calling for remand report passed by thefirst respondent on 13.02.2017 vide ITA No. 0173/2014-2015 withinthe time stipulated by him. ORDER The petitioner challenges order dated 22.03.2017 directing theassessee/petitioner to remit 15% of the disputed demand uponcondition of which stay of collection of the remaining demand wouldbe considered by the respondent Officer. 2. It transpires that during the pendency of the writ petition,15% of the disputed demand has been realized on 04.03.2017 andthereafter on 24.03.2019, attachments were lifted and bank accountsreleased. This is clear from the synopsis of dates and events filedby the Standing Counsel for the Income Department dated 24.03.2017. https://hcservices.ecourts.gov.in/hcservices/3. In the above circumstances,, nothing survives as far as thiswrit petition is concerned. 4. However, the appeal filed by the petitioner before theCommissioner of Income Tax (Appeals) in ITA No. 173/14-15 is statedto be pending since 2014 and learned Special Government Pleader doesnot dispute this position. Thus, a direction is issued to the firstrespondent to dispose ITA No.173/14-15 as expeditiously possible andin any event, within a period of six weeks from today. 5. In fine, this writ petition is disposed with no order as tocosts. Consequently, connected miscellaneous petitions are closed. Sd/- Assistant Registrar(Crl. Side) /TRUE COPY/ To Sub Assistant Registrar 1.The Commissioner ofIncome Tax (Appeals),Madurai. 2.The Income Tax Officer,Non-Corporate Ward-2(3),V.P.Rathinasamy Nadar Road,Madurai – 625 002. +1 CC to M/s.BABU.RAJENDRAN, Advocate ( SR-79877[F] dated 06/08/2019)+1 CC to M/s.S.SRIMATHY, Advocate ( SR-80236[F] dated 07/08/2019 ) cmJM/17.09.2019/2P/5C W.P(MD)No.5564 of 2017 and W.M.P(MD) Nos.4447 and 6689 of 2017 06.08.2019