The Secretary,O.833, Madura Coats Employees And Public Service Co -Operative Housing Society v. The Commissioner Of Income Tax (Appeals)-Ii Income Tax Department, Madurai

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURTDATED : 24.02.2022 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P(MD).No.3563 of 2022andW.M.P.(MD).No. 3116 of 2022 The Secretary,O.833, Madura Coats Employees and Public Service Co -operative Housing Society,No.1, Papanasam Main Road,Agasthiyarpatti-627 123,Ambasamudram Taluk,Tirunelveli District. ... Petitioner Vs. 1.The Commissioner of Income Tax (Appeals)-II Income Tax Department, Madurai. 2.The Joint Commissioner of Income Tax O/o the Joint Commissioner of Income Tax, Tirunelveli Range, Tirunelveli. O/o the Joint Commissioner of Income Tax, Tirunelveli Range, Tirunelveli. 3.The Assessing Officer, Income Tax Department, O/o the Income Tax Officer, ward – 4, Tirunelveli....Respondents Prayer: Writ Petition filed under Article 226 of the Constitutionof India, praying this Court to issue a writ of Mandamus,forbearing the Respondents 1 and 2 from initiating recoveryproceedings based on the Assessment order passed by the 3[rd]Respondent in his proceedings dated 30.09.2021 till the disposal ofthe appeal filed by the petitioner society before the 1[st] Respondenton 15.12.2021. For Petitioner : Mr.M.SaravanakumarFor Respondents : Mr.N.DilipkumarSenior Standing Counsel ORDER This writ petition has been filed for a writ of Mandamusforbearing the respondents from initiating recovery proceedingspursuant to the assessment order, dated 30.09.2021 for theassessment year 2016-2017. https://hcservices.ecourts.gov.in/hcservices/ 2. The petitioner appears to have filed an appeal against theaforesaid assessment order on 15.12.2021 before the AppellateCommissioner under Section 246 A of the Income Tax Act, 1961. Theappeal appears to have been not numbered till date by therespondents herein. 3. The learned counsel for the petitioner submits that thepetitioner being a society registered under provisions of the Co-operative Societies Act, 1983 and is therefore outside the purviewof the Income Tax Act, 1961 and therefore, the petitioner was notliable to pay tax and therefore the petitioner is entitled for anorder to restrain the initiation of recovery proceedings pendingdisposal of the appeal filed on 15.12.2021, with an application tocondone the delay. 4.There is no merits in the submission of the learned counselfor the petitioner. The Income Tax Act, 1961 contemplates thespecific machinery for granting interim relief under Section 220 (6)to stay the recovery of tax and penalty. It appears that thepetitioner has also suffered an order under Section 271 of theIncome Tax Act, 1961. The petitioner has also filed an appealagainst the aforesaid order though details are not forthcoming fromthe affidavit filed in support of the present writ petition. 5. Be that as it may, I am inclined to grant the temporaryrelief to the petitioner for a period of 45 dyas from the date ofreceipt of copy of this order in order to facilitate the petitionerto file appropriate application before the third respondent underSection 220(6) of the Income Tax Act, within a period of thirty daysfrom the date of receipt of copy of this order. If such applicationis filed within such time, the said application shall be disposed ofby the third respondent within a period of fifteen days thereafter,on merits and in accordance with law in terms of the order in theQueen Agencies Vs Assistant Commissioner of Income Tax (Circle-1)and others reported in (2021) 18 ITR-02 120 (Mad),Aiman Educationand Welfare Society Vs National Faceless Appeal Centre and othersreported in (2021) 439 ITR 631 (Mad) and Kannammal Vs Income TaxOfficer and others reported in (2019) 413 ITR 390 (Mad). 6. The Writ Petition stands disposed of with the aboveobservations. No costs. Consequently, the connected MiscellaneousPetition is closed. https://hcservices.ecourts.gov.in/hcservices/ 6. The Writ Petition stands disposed of with the aboveobservations. No costs. Consequently, the connected MiscellaneousPetition is closed. https://hcservices.ecourts.gov.in/hcservices/ snNote : In view of the present lock down owing toCOVID-19 pandemic, a web copy of the order may beutilized for official purposes, but, ensuring thatthe copy of the order that is presented is thecorrect copy, shall be the responsibility of theadvocate/litigant concerned. To 1.The Commissioner of Income Tax (Appeals)-II Income Tax Department, Madurai. 2.The Joint Commissioner of Income Tax O/o the Joint Commissioner of Income Tax, Tirunelveli Range, Tirunelveli. 3.The Assessing Officer, Income Tax Department, O/o the Income Tax Officer, ward – 4, Tirunelveli. +1 CC to M/s.M.SARAVANAKUMAR, Advocate ( SR-8622[F] dated 25/02/2022)+1 CC to M/s.N.DILIPKUMAR, Advocate ( SR-8905[F] dated 25/02/2022 ) W.P(MD).No.3563 of 202224.02.2022 SAR(CO)KB(15.03.2022) 3P 6C