Wa/1027/2020 Of Principal Commissioner Of Income Tax v. Sri Lakshmi Ammal Educational Trust

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 20.11.2020CORAM THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAMandTHE HONOURABLE MRS.JUSTICE PUSHPA SATHYANARAYANAWrit Appeal No.1027 of 2020 & CMP.No.12567 of 2020 The Principal Commissioner of Income Tax, Central Circle-2,Chennai-34 ...Appellant/Respondent/Respondent Sri Lakshmi Ammal EducationalTrust, rep.by its Managing Trustee Mr.Sundeep Aanand ...Respondent/Petitioner/Petitioner APPEAL under Section 260A of the Income Tax Act, 1961against the order dated 23.3.2020 made in WMP.No.8483 of 2020 inW.P.No. 7116 of 2020. WP.No.7116 of 2020:filed under Article 226 of the Constitutio ofIndia Calling for the records on the file of the respondent inPAN. AABTS1129F in passing the impugned order inITBA/COM/F/17/2019-20/102661587(1) dated 14.03.2020 undersection 12AA(3) of the Income Tax Act 1961 and quash the sameas illegal arbitrary. WMP.No.8483 of 2020:This petition praying to grant an interimstay of all further proceedings pursuant to the impugned orderin ITBA/COM/F/17-2019-2020/1026615871(1) dated 14/03/2020 passedby the Respondent pending disposed of this Writ Petition. We have heard Mr.A.P.Srinivas, learned Senior StandingCounsel appearing for the appellant/Revenue and Mr.R.Sivaraman,learned counsel accepting notice for the respondent – assessee. 1/3 https://hcservices.ecourts.gov.in/hcservices/ 2. This appeal is directed against the order passed by thelearned Single Judge dated 23.3.2020 granting an order ofinterim stay for a limited period and directing the appellant –Department to file their counter affidavit. 3. W.P.No.7116 of 2020 has been tagged along with anotherwrit petition filed by the respondent – assessee in W.P.No.10707of 2019 challenging an order passed by the Income Tax SettlementCommission, Additional Bench, Chennai rejecting the applicationfiled by the assessee by passing an order under Section 245D(2C)of the Income Tax Act, 1961. 4. Admittedly, what was challenged in this appeal is not afinal order in the miscellaneous petition to enable theappellant – Revenue to maintain a writ appeal against thatorder. In other words, it is not a final order to enable theappellant – Revenue to invoke the intra-court appeal underClause 15 of the Letters Patent. This legal position cannot bedisputed by the appellant – Revenue. 5. The learned counsel appearing for the respondent –assessee would submit that the interim order already granted wasextended, that W.P.No.7116 of 2020 was tagged along withW.P.No.10707 of 2019, that the cases were heard on variousdates, that the last date of hearing was on 05.9.2020 and thatthe cases are to be listed shortly. 6. Mr.A.P.Srinivas, learned Senior Standing Counselappearing for the appellant – Revenue submits that there areseveral decisions of the Hon'ble Division Benches, which heldthat even an order ordering only notice is appealable underClause 15 of the Letters Patent. 7. In our considered view, we are of the view that sincethe writ petitions have been substantially heard by the learnedSingle Judge, we are not inclined to entertain this writ appeal. 8. Considering all these facts and the fact that theimpugned order is only an interim order, we hold that the writappeal filed by the appellant – Revenue is not maintainableagainst the impugned order and the writ appeal has to benecessarily rejected as not maintainable. 2/3 9. Accordingly, the above writ appeal is dismissed. We makeit clear that we have not expressed any opinion on the merits ofthe matter and it will be open to both the appellant as well asthe respondent to make a request to the concerned learned SingleJudge for early hearing of the writ petitions and all issues areleft open. No costs. Consequently, the connected CMP is closed. 8. Considering all these facts and the fact that theimpugned order is only an interim order, we hold that the writappeal filed by the appellant – Revenue is not maintainableagainst the impugned order and the writ appeal has to benecessarily rejected as not maintainable. 2/3 9. Accordingly, the above writ appeal is dismissed. We makeit clear that we have not expressed any opinion on the merits ofthe matter and it will be open to both the appellant as well asthe respondent to make a request to the concerned learned SingleJudge for early hearing of the writ petitions and all issues areleft open. No costs. Consequently, the connected CMP is closed. Sd/- Assistant Registrar /true copy/Sub Asst. RegistrarRSToThe Principal Commissioner of Income Tax,Central Circle-2, Chennai-34+1 cc to Mr.A.P.Srinivas Advocate sr37343WA.No.1027 of 2020&CMP.No.12567 of 2020pvs(co)aa08/12/2020 3/3