S.arputharaj v. The Deputy Commissioner Of Income Taxcentral Circle-I,Coimbatore.central Circle-I,Coimbatore

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HONOURABLE MR.JUSTICE K.RAVICHANDRABAABU W.P.Nos.20447 to 20449 of 2018andWMP.Nos.24017 to 24022 of 2018 S.Arputharaj .. Petitioner(in WP.Nos.20447 to 20449 of 2018) Vs. 1.The Deputy Commissioner of Income taxCentral Circle-I,Coimbatore.Central Circle-I,Coimbatore. 2.The Tax Recovery OfficerCentral-2,Income Tax DepartmentRoom No.322, 3rd Floor, New No.46,MG Road, Chennai-34.Central-2,Income Tax DepartmentRoom No.322, 3rd Floor, New No.46,MG Road, Chennai-34. 3.The Commissioner of Income TaxAppeals-18, Chennai-34. .. RespondentsAppeals-18, Chennai-34. .. Respondents (in WP.Nos.20447 to 20449 of 2018) Writ petition No.20447 of 2018 filed under Article 226 ofthe Constitution of India praying for issuance of a Writ ofCertiorari, calling for the entire records relating to theimpugned demand notice in ADJPA9492L/CC-1/CBE/2010-11 dated09.07.2018fortheassessmentyear2010-2011andconsequentially, subsequent notice ADJPA9492L/CC-1/CBE/09-10 to15-16 issued by the first respondent and quash the same.Writ petition No.20448 of 2018 filed under Article 226 ofthe Constitution of India praying for issuance of a Writ ofCertiorari, calling for the entire records relating to theimpugned demand notice in ADJPA9492L/CC-1/CBE/2009-10 dated09.07.2018fortheassessmentyear2009-2010andconsequentially, subsequent notice ADJPA9492L/CC-1/CBE/09-10 to15-16 issued by the first respondent and quash the same. Writ petition No.20449 of 2018 filed under Article 226 ofthe Constitution of India praying for issuance of a Writ ofCertiorari, calling for the entire records relating to the https://hcservices.ecourts.gov.in/hcservices/ impugned demand notice in ADJPA9492L/CC-1/CBE/2011-12 dated09.07.2018fortheassessmentyear2011-2012andconsequentially, subsequent notice ADJPA9492L/CC-1/CBE/09-10 to15-16 issued by the first respondent and quash the same. Mr.A.P.Srinivas, learned Senior Standing Counsel takesnotice for the respondents. By consent of the parties, thesemain writ petitions are taken up for final disposal at theadmission stage itself. 2. In all these writ petitions, the petitioner is one andthe same. The petitioner is aggrieved against the demandnotices dated 09.07.2018 and consequential notice dated27.07.2018, calling upon the petitioner to pay the tax arrearswithin 30 days in pursuant to the order passed by the Income TaxAppellate Tribunal, Chennai, in the appeal filed by thepetitioner. 3. The learned counsel for the petitioner submitted thatwhen the Tribunal has passed the order on 13.06.2018 and whenthe petitioner is having time till 13.10.2018 to file furtherappeal before this Court, issuing the impugned demand notice,in the mean time, and calling upon the petitioner to pay the taxarrears within 30 days, is unjust. He further submitted thatwhen the petitioner had approached this Court earlier,challenging similar demand before filing the appeal before theTribunal, this Court has entertained the writ petition filed inW.P.No.5462 of 2018 and disposed the same, by directing the TaxRecovery Officer to keep the impugned order therein in abeyancetill the period fixed for filing such appeal expires.Therefore, the learned counsel seeks similar relief in thepresent writ petitions also, pending filing of appeal beforethis Court. 4. The learned Senior Standing Counsel appearing for therespondents vehemently opposed for granting any interim relief,by contending that the petitioner having lost before theTribunal in part, is not entitled to any relief, by way offiling the present writ petition, as nothing prevented thepetitioner from filing a regular statutory appeal before this Court challenging the order of Tribunal and seeking interimstay. Therefore, he submitted that this is nothing, but adilatory tactics adopted by the petitioner, which need not beentertained by this Court. 4. The learned Senior Standing Counsel appearing for therespondents vehemently opposed for granting any interim relief,by contending that the petitioner having lost before theTribunal in part, is not entitled to any relief, by way offiling the present writ petition, as nothing prevented thepetitioner from filing a regular statutory appeal before this Court challenging the order of Tribunal and seeking interimstay. Therefore, he submitted that this is nothing, but adilatory tactics adopted by the petitioner, which need not beentertained by this Court. 5. It is true, that this Court has entertained similar writpetition filed by the petitioner and granted interim protectionto the petitioner till the time of filing the appeal before theTribunal. The fact remains that thereafter, the Tribunal haspassed the order on 13.06.2018 i.e. nearly two months back.Even till this date, it is not claimed by the petitioner thatthey have preferred any appeal before this Court. In theabsence of any statutory bar against the Department in seekingpayment of the tax arrears in pursuant to the order passed bythe Tribunal, even during the time, within which, the petitionercan prefer the appeal before this Court, in all fairness, thepetitioner should have filed the appeal before this Court andsought for interim relief as sought in this writ petition.However, the petitioner has not chosen to do so, till this date.Therefore, granting one more opportunity to the petitioner doesnot arise. However, the learned counsel for the petitioner hasgiven an undertaking that the petitioner would file a regularstatutory appeal before this Court challenging the order of theTribunal within a period of two weeks. By recording the saidundertaking, this writ petition is disposed of, by directing therespondents to keep the impugned proceedings in abeyance for twoweeks from the date of receipt of a copy of this order. It ismade clear that this Court is not expressing any view on themerits of the contentions raised by the petitioner as againstthe impugned demand or the order passed by the AppellateTribunal. No costs. Consequently, connected miscellaneouspetitions are closed. Sd/-Assistant Registrar (CS-V) // True Copy// Sub Assistant Registrar To 1.The Deputy Commissioner of Income taxCentral Circle-I,Coimbatore.Central Circle-I,Coimbatore. https://hcservices.ecourts.gov.in/hcservices/ 2.The Tax Recovery OfficerCentral-2,Income Tax DepartmentRoom No.322, 3rd Floor, New No.46,MG Road, Chennai-34. 3.The Commissioner of Income TaxAppeals-18, Chennai-34.Appeals-18, Chennai-34. +1cc to Mr.Sankara Sabari, Advocate SR.No.54615 W.P.Nos.20447 to 20449 of 2018SMI/10.08.2018