True Copy v. Sub Assistant Registrar

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10.12.2019 CORAM : THE HONOURABLE DR.JUSTICE ANITA SUMANTHW.P.No.21779 of 2019andWMP.No.20989 of 2019 N.Guhan ... PetitionerVs. 1.The Assistant Commissioner of Income-Tax, Non-Corporate Circle-13(1), Room No.508, Wanaparthy Block, 5[th] Floor, Ayakar Bhavan, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. 2.The Commissioner of Income Tax, Appeals-14, 5[th] Floor, Ayakar Bhavan, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034.... Respondents Prayer: Writ Petition filed under Article 226 of theConstitution of India, for the issuance of Writ of Mandamus, todirect the First Respondent from taking any further action orclaim against the Petitioner herein, pending disposal of theAppeal dated 15.05.2019 filed by the Petitioner before theSecond Respondent in the matter of Shri.N.Guhan – PAN – – Assessment Year 2010-11, before the SecondRespondent. For Petitioner :Mr.K.G.Raghunath For Respondents:Mrs.Hema Muralikrishnan Senior Standing CounselORDER The petitioner has sought a mandamus as against the 1[st]respondent forbearing him from taking any action, pendingdisposal of appeal dated 15.05.2019 before the Commissioner ofIncome Tax (Appeals). https://hcservices.ecourts.gov.in/hcservices/ 2.The petitioner has rightly challenged the orders ofassessment dated 31.03.2015 and penalty dated 29.09.2015 interms of Sections 271(1)(c), 271(1)(b) and 271F before theCommissioner of Income Tax (Appeals). These appeals are statedto be numbered as (i)CIT(A), Chennai – 14/0045/2019-2020, (ii)CIT(A), Chennai – 14/0044/2019-20, (iii) CIT(A), Chennai –6/10035/2019-2020 and (iv)CIT(A), Chennai – 6/10034/2019-2020. 3.I am of the considered view that pending appeal, it wouldbe appropriate for the petitioner to have approached theappellate authority for consideration of appropriate interimorders. This Court, in the case of Paulsons Litho Works v.Income-Tax Officer and others, (208 ITR 676) has considered thequestion of grant of interim protection by an appellateauthority, concluding that authority is vested with allincidental and ancillary powers of grant of interim orders,pending appeal. 4.This writ petition is thus dismissed, however grantingliberty to the petitioner to approach the Commissioner of IncomeTax (Appeals) within a period of two weeks from today with anapplication of stay, if he so desires. 5.Mrs.Hema Muralikrishnan, learned Senior Standing Counselappearing for the respondents points out that all appeals arebelated. This is admitted by the petitioner. In suchcircumstances, the question of grant of stay would beconditional upon the appellate authority first condoning thedelay and admitting the appeal for consideration on merits. 6.Thus the following directions are issue: (i)the petitioner is permitted to file an application forstay within a period of two weeks from today. (ii) such stay applications, if filed, shall be listed forhearing by the Commissioner of Income Tax (Appeals) along withthe petitions for condonation of delay and after hearing thepetitioner, the question of condonation of delay shall bedecided as a preliminary issue and the question of staythereafter, if at all. (iii)Let the above exercise be concluded within a period oftwelve weeks from today i.e. on or before 10.02.2020. Let norecovery proceedings be taken in the interim i.e. till10.02.2020.7.This writ petition is disposed in the above terms. Nocosts. Consequently, connected miscellaneous petition is closed. Sd/- Assistant Registrar(CS VIII) //True Copy// vs Sub Assistant Registrar https://hcservices.ecourts.gov.in/hcservices/ To 1.The Assistant Commissioner of Income-Tax, Non-Corporate Circle-13(1), Room No.508, Wanaparthy Block, 5[th] Floor, Ayakar Bhavan, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. (iii)Let the above exercise be concluded within a period oftwelve weeks from today i.e. on or before 10.02.2020. Let norecovery proceedings be taken in the interim i.e. till10.02.2020.7.This writ petition is disposed in the above terms. Nocosts. Consequently, connected miscellaneous petition is closed. Sd/- Assistant Registrar(CS VIII) //True Copy// vs Sub Assistant Registrar https://hcservices.ecourts.gov.in/hcservices/ To 1.The Assistant Commissioner of Income-Tax, Non-Corporate Circle-13(1), Room No.508, Wanaparthy Block, 5[th] Floor, Ayakar Bhavan, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. 2.The Commissioner of Income Tax, Appeals-14, 5[th] Floor, Ayakar Bhavan, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. Appeals-14, 5[th] Floor, Ayakar Bhavan, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. +1cc to Mrs.Hema Muralikrishnan , Advocate SR.No. 102888W.P.No.21779 of 2019andWMP.No.20989 of 2019A.SK(12/12/2019)