Sivanthi Farms (P) Ltd v. The Principal Commissioner Of Income Tax/ Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HON'BLE MR.JUSTICE R.SUBRAMANIANW.P.No.8299 of 2020and W.M.P.No.9942 of 2020 Sivanthi Farms (P) Ltd.,Represented by its Authorised RepresentativeMr.R.Muralidharan,86, Periyar EVR High School,Chennai – 600 007. .. Petitioner Vs. 1.The Principal Commissioner of Income Tax/ Commissioner of Income Tax-6, M.G.Road, Chennai – 600 034. 2.The Income Tax Officer, Corporate Circle 6(3), 121, Nungambakkam High Road, Chennai – 600 034. 3.The Commissioner of Income Tax (Appeal) -15, M.G.Road, Nungambakkam, Chennai – 600 034. .. Respondents Prayer: Writ Petition filed under Article 226 of theConstitution of India praying for Writ of CertiorarifiedMandamus, calling for the records of the respondents and quashthe impugned order bearing ITBA/COM/F/17/2019-20/10264558731(1)dated 11.03.2020 issued by the 1[st] respondent and direct therespondents to not to enforce the arrears of demand pendingdisposal of the appeal before the respondent No.3. For Petitioner : Mr.V.S.Jayakumar For Respondents : Mr.A.P.Srinivas Standing Counsel ORDER This matter is taken up for hearing through Video-Conferencing. 2.The petitioner challenges the order passed by thePrincipal Commissioner of Income Tax, dated 11.03.2020, in andby which, the petitioner was directed to pay 20% of the tax due,on or before 30.03.2020, while staying the demand of tax. 3.I have heard Mr.V.S.Jayakumar, learned counsel for thepetitioner and Mr.A.P.Srinivas, learned Standing Counsel for thedepartment. 4.Mr.V.S.Jayakumar, learned counsel for the petitioner,while conceding that the order passed by the PrincipalCommissioner of Income Tax is one based on consent, would pleadfor grant of some more time to pay 20% of the tax due in view ofthe unexpected financial crunch due to the lock down imposed. 5.Mr.A.P.Srinivas, learned Standing counsel would submitthat the petitioner must show its bonafide. 6.Considering the over all situation, the writ petition isdisposed of with the following directions :(a) The petitioner shall pay 10% of the tax due by30.09.2020 and the remaining 10% shall be paid on or before31.12.2020. (b) It is made clear that there will be no furtherextension. (c) No costs. Consequently connected miscellaneous petitionis closed. Sd/- Assistant Registrar(CS III) //True Copy// Sub Assistant Registrar ms To 1.The Principal Commissioner of Income Tax/ Commissioner of Income Tax-6, M.G.Road, Chennai – 600 034. Commissioner of Income Tax-6, M.G.Road, Chennai – 600 034. 2.The Income Tax Officer, Corporate Circle 6(3), 121, Nungambakkam High Road, Chennai – 600 034. Corporate Circle 6(3), 121, Nungambakkam High Road, Chennai – 600 034. 3.The Commissioner of Income Tax (Appeal) -15, M.G.Road, Nungambakkam, Chennai – 600 034. M.G.Road, Nungambakkam, Chennai – 600 034. W.P.No.8299 of 2020andW.M.P.No.9949 of 2020 RJI(CO)KKV/30/07/2020