T.m.ramalingam v. Deputy Commissioner Of Income Taxcentral Circle-Ii 63 Race Course Road Coimbatore

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 09.12.2015 CORAM: THE HON'BLE MR. JUSTICE R. MAHADEVAN W.P.No.38674 of 2015and M.P.Nos.1 & 2 of 2015 T.M.Ramalingam ... Petitioner Vs Deputy Commissioner of Income TaxCentral Circle-II 63 Race Course Road Coimbatore-641018. ... Respondent Writ Petition filed under Article 226 of the Constitutionof India seeking a writ of certiorari to quash the ImpugnedNotice vide proceedings reference No. ADOPR7424C/AYs 2009-10 &2012-13/CC-2/CBE/2015-16 dated 23.11.2015. For petitioner : Mr.S.FerozkhanFor respondents : Mr.T.Pramodkumar Chopda, Sr.Panel Counsel O R D E R Heard Mr.S.Ferozkhan, learned counsel for the petitioner andlearned Senior Panel Counsel, who took notice for therespondent and with their consent, the main writ petitionitself is taken up for hearing. 2. This writ petition has been filed challenging thenotice dated 23.11.2015. 3. It is the case of the petitioner that as against theorder of assessment, he preferred an appeal before theCommissioner of Income Tax (Appeals) along with a stay petitionon 30.04.2015 and the same was also intimated to the respondent.However, without giving any notice to the petitioner, the https://hcservices.ecourts.gov.in/hcservices/ respondent served notice under Section 226(3) of the Income TaxAct, 1961 on the petitioner's Bank personally and demanded thatthe fixed deposits be withdrawn and credited to the account ofthe Income Tax Department. Accordingly, the Bankers withdrawnthe same and credited a sum of Rs.1,33,86,909/- to the accountof the Income Tax Department. Aggrieved over the same, thepetitioner approached this Court and this Court by a commonorder dated 18.06.2015, directed the appellate authority to takeup the stay application and dispose of the same within astipulated time with a further direction not to resort anycoercive proceedings as against the petitioner. Pursuant to thesaid direction issued, the appeal filed by the petitioner wasdismissed on 14.09.2015 and a certified copy of the same wasreceived by the petitioner on 23.10.2015, which was alsointimated to the appellate authority. It is the grievance ofthe petitioner that though the petitioner is having 60 days timefor filing an appeal before the Income Tax Appellate Tribunal asagainst the orders of the first appellate authority, i.e., timetill 22.12.2015, the respondent sent a notice 23.11.2015,directing the petitioner to pay the tax amount on or before04.12.2015. Challenging the same, the petitioner is before thisCourt. 4. The learned counsel for the petitioner would submit thatthough time till 22.12.2015 is available to the petitioner forfiling an appeal before the Income Tax Appellate Tribunal, therespondent has issued the impugned notice dated 23.11.2015directing to pay the outstanding demand of Rs.1,19,33,957/- onor before 04.12.2015, which is unsustainable in law. Further,the learned counsel would submit that a direction may be givento the respondent not to initiate coercive recovery proceedingstill the stay application to be filed along with appeal isdisposed of by the Income Tax Appellate Tribunal. 5. The learned Senior Panel Counsel appearing for thedepartment has submitted that the notice challenged in this writpetition is only an intimation and not a recovery notice. 6. This Court considered the submissions made by the learnedcounsel on either side and perused the materials available onrecord. 7. It is not in dispute that the petitioner is having timetill 22.12.2015 for filing an appeal before the Income TaxAppellate Tribunal. Hence, the petitioner is directed to file 5. The learned Senior Panel Counsel appearing for thedepartment has submitted that the notice challenged in this writpetition is only an intimation and not a recovery notice. 6. This Court considered the submissions made by the learnedcounsel on either side and perused the materials available onrecord. 7. It is not in dispute that the petitioner is having timetill 22.12.2015 for filing an appeal before the Income TaxAppellate Tribunal. Hence, the petitioner is directed to file an appeal before the Income Tax Appellate Tribunal along with astay application, on or before 22.12.2015 and on such filing,the same shall be entertained by the Appellate Tribunal.Further, the Appellate Tribunal is directed to dispose of thestay application on merits and in accordance with law, within aperiod of four weeks thereafter. It is made clear that thereshall not be any recovery till the disposal of the stayapplication. The writ petition is disposed of in the above terms. Nocosts. Connected miscellaneous petitions are closed. Sd/- Assistant Registrar(CS IV) //True Copy// Sub Assistant RegistrarrgTo1.The Income Tax Appellate Tribunal, Chennai.2.Deputy Commissioner of Income Tax Central Circle-II 63 Race Course Road Coimbatore-641018.+2cc's to Mr.S.Ferozkhan, Advocate, S.R.No.65844+1cc to Mr.T.Pramodkumar Chopda, Sr.Standing Counsel for Income - Tax Department, S.R.No.66080 BVR(CO)CA(16/12/2015) W.P.No.38674 of 2015