Rengarajan Velusamy v. The Income Tax Officer,Office Of The Income Tax Officer,Ward

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 09.12.2020 CORAM THE HONOURABLE MR. JUSTICE ABDUL QUDDHOSEW.P(MD).No.3803 of 2020 and W.M.P.(MD).Nos.3220 and 13268 of 2020 Rengarajan Velusamy ... Petitioner Vs. The Income Tax Officer,Office of the Income Tax Officer,Ward 3, Madura Coats Compound,Railway feeder Road,Virudhunagar. ... Respondent PRAYER: Writ Petition is filed under Article 226 of Constitution ofIndia for issuance of Writ of Certiorarified Mandamus, to call forthe records pursuant to the impugned assessment order passed by therespondent vide ITBA / AST / S/ 143(3) / 2019-20 / 1023100313(1),dated 26.12.2019 and quash the same and consequently issue adirection to the respondent to re-assess the Income Tax assessmentof the petitioner, for the period 2017-2018, after givingopportunity to the petitioner. For Petitioner: Mr.Lakshmi Gopinathan For Respondents : Mr.S.Srimathy Senior Standing Counsel ORDER (This Matter was heard through the Video Conference)This Writ Petition has been filed challenging the impugnedassessment order passed by the respondent vide ITBA / AST / S/ 143(3) / 2019-20 / 1023100313(1), dated 26.12.2019. 2.Heard Mr.Lakshmi Gopinathan, learned counsel for thepetitioner and Mrs.S.Srimathy, learned Standing Counsel appearingfor the respondent. 3.This Court by its order dated 25.02.2020, in W.M.P.(MD).No.3220 of 2020 in W.P.(MD).No.3803 of 2020, granted stay of theimpugned assessment order on condition that the petitioner pays the50% of the tax component to the respondent, within a period of fourweeks from the date of receipt of a copy of the said order, failingwhich, this Court had made it clear that the interim stay grantedshall stand automatically vacated without any further reference tothis Court. 4.The learned counsel for the petitioner has submitted beforethis Court that the interim order dated 25.02.2020, has not beencomplied with. However, an application, seeking for extension oftime to comply with the conditional order has been filed in W.M.P.https://hcservices.ecourts.gov.in/hcservices/ (MD).No.13268 of 2020, wherein it has been stated that due to thelock down, the petitioner was unable to comply with the conditionalorder dated 25.02.2020, passed by this Court. When the earlierorder makes it clear that if the petitioner fails to comply with theconditional order, interim stay granted shall automatically gotvacated, this Court cannot grant any further indulgence to thepetitioner to comply with the conditional order. Therefore, theW.M.P.(MD).No.13268 of 2020 filed by the petitioner, seekingextension of time for compliance of the conditional order dated25.02.2020, does not deserve merit and is rejected. 5.At this juncture, the learned counsel for the petitioner oninstructions, would submit that the petitioner may be grantedliberty to file an appeal as against the impugned assessment orderalong with a delay condonation application, before the appellateauthority. 6.In view of the submission made by the learned counsel forthe petitioner, this Court directs the petitioner to approach theappellate authority by way of a statutory appeal, if aggrieved bythe impugned assessment order in accordance with law, along with thedelay condonation application. The appellate authority shallconsider the delay condonation application to be filed by thepetitioner to file the statutory appeal, by taking intoconsideration the period of pendency of this writ petition. 7.With the aforesaid direction, this writ petition isdisposed of. No costs. Consequently, connected miscellaneouspetition in W.M.P.(MD).No.3220 of 2020 is closed. Sd/- Assistant Registrar TM Note: In view of the present lock down owing to COVID-19 pandemic, aweb copy of the order may be utilized for official purposes, but,ensuring that the copy of the order that is presented is the correctcopy,shall be the responsibility of the advocate/litigant concerned. 7.With the aforesaid direction, this writ petition isdisposed of. No costs. Consequently, connected miscellaneouspetition in W.M.P.(MD).No.3220 of 2020 is closed. Sd/- Assistant Registrar TM Note: In view of the present lock down owing to COVID-19 pandemic, aweb copy of the order may be utilized for official purposes, but,ensuring that the copy of the order that is presented is the correctcopy,shall be the responsibility of the advocate/litigant concerned. +1 CC to M/s.S.SRIMATHY,Advocate(SR-24794[F] dated 10/12/2020)+1 CC to M/s.POLAX LEGAL SOLUTION,Advocate(SR-25181[F] dated11/12/2020) 09.12.2020 KUN(CO) AP(21/12/2020) 2P 3Chttps://hcservices.ecourts.gov.in/hcservices/