Wp/12483/2025 Of M/S The Pedapadu Large Sized Cooparetive Society Limited No.e864 v. The Income Tax Officer

IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI(Special Original Jurisdiction) WEDNESDAY, THE SEVENTH DAY OF MAYTWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO WRIT PETITION NO: 12483 OF 2025 Between: -r’' M/s The Pedapadu Large Sized Cooparetive Society Limited No.E864,E864, Pedapadu Village, Pedapadu Mandal, West GodavariDistrict-534 437, Andhra Pradesh. Represented by its Chief Executive Officer,Mr. Damaraju Venkata Subbarao, S/o. Mr. D.V.Rangarao. ...Petitioner AND 1. The Income Tax Officer, Ward 1, Eluru, Income Tax Office, 23-B-4-6/4,KKS Towers, RR Pet, Eluru - 534 002, Andhra Pradesh.KKS Towers, RR Pet, Eluru - 534 002, Andhra Pradesh. 2. Assessment Unit, Income Tax Department, National[e-Assessment]Center, New Delhi, Room No. 401,2nd Floor, E-Ramp,[Jawaharlal]Nehru Stadium, New Delhi - 110 003.Center, New Delhi, Room No. 401,2nd Floor, E-Ramp,[Jawaharlal]Nehru Stadium, New Delhi - 110 003. 3. The Principal Chief Commissioner of Income Tax, Andhra Pradesh andTelangana, IT Towers, 10-2-3, AC Guards, Masab Tank, Hyderabad -500 004, Telangana.Telangana, IT Towers, 10-2-3, AC Guards, Masab Tank, Hyderabad -500 004, Telangana. 4. The Joint Commissioner (Appeals) / the Commissioner[of][ Income][ Tax](Appeals), National Faceless Appeal Centre, Delhi, Through thePrincipal Chief Commissioner of Income Tax (NaFAC), Delhi, NorthBlock, New Delhi - 110 001.(Appeals), National Faceless Appeal Centre, Delhi, Through thePrincipal Chief Commissioner of Income Tax (NaFAC), Delhi, NorthBlock, New Delhi - 110 001. 5. The Central Board of Direct Taxes, Represented by its Chairman,Department of Revenue, Ministry of Finance, Government of India,Secretariat Buildings, New Delhi - 110 001. ...Respondents Petition under Article 226 of the Constitution of India praying that inthe circumstances stated in the affidavit filed therewith, the High Courtmaybe pleased to issue a Writ of Mandamus or any other appropriate WritOrder or Direction,declaringthe order of the1st Respondentdated29.03.2025,videDINandLetterNo. ITBA/COM/F/17/2024-25/1075234156(1),in directing thePetitioner to pay 20percentof thedisputed demand, pending disposal of its appeal before the 1st AppellateAuthority, i.e., the 4th Respondent herein, for the Assessment Year 2016 -17, as arbitrary, illegal, bad in law, bereft of any valid reasons, violative ofthe principlesof natural justice apart from beingviolativeofArticles14,19(1 )(g) and 265 of the Constitution of India andSec.148Aof theIncome Tax Act,1961, and consequently set aside thesameintheinterests of justice. lA NO: 1 OF 202Fi Petition under Section 151 CPC praying that in the circumstancesstated in the affidavit filed in support of the petition, the High Court may bepleased to stay all further proceedings, includingany recovery, pursuant tothe order of the 1st Respondent, dated 29,03.2025vide DIN & Letter No.;ITBA/COM/F/17/2024-25/1075234156(1),in directing the Petitioners pay20% of the disputed demand, pending disposal of its appeal beforethe 1stAppellate Authority, i.e., the 4th Respondent herein, for the AssessmentYear 2016-17, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI. A V A SIVA KARTIKEYA '4. Counsel for the Respondents: SRI VAMSI KRISHNA BODAPATILEARNED JUNIOR STANDING COUNSEL REPRESENTING MR ANUPKOUSHIK KARAVADI, SENIOR STANDING COUNSEL FOR INCOME TAXDEPARTMENT The Court made the following order: APHC010240062025, IN THE HIGH COURT OF ANDHRA PRADESHAT AMARAVATI(Special Original Jurisdiction) [3526] WEDNESDAY, THE SEVENTH DAY OF MAYTWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAOWRIT PETITION NO: 12483 OF 2025 Between: Counsel for the Petitioner: SRI. A V A SIVA KARTIKEYA '4. Counsel for the Respondents: SRI VAMSI KRISHNA BODAPATILEARNED JUNIOR STANDING COUNSEL REPRESENTING MR ANUPKOUSHIK KARAVADI, SENIOR STANDING COUNSEL FOR INCOME TAXDEPARTMENT The Court made the following order: APHC010240062025, IN THE HIGH COURT OF ANDHRA PRADESHAT AMARAVATI(Special Original Jurisdiction) [3526] WEDNESDAY, THE SEVENTH DAY OF MAYTWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAOWRIT PETITION NO: 12483 OF 2025 Between: M/s ThePedapaduLargeSizedCooperativeSociety...PETITIONERLimited No.E864, Pedapadu Village, Pedapadu Mandal,WestGodavariDistrict534437,AndhraPradesh,Represented by its Chief Executive Officer, Mr.DamarajuVenkata Subbarao, S/o Mr.D.V.Rangarao. AND The Income Tax Officer and Others...RESPONDENT(S) Counsel for the Petitioner; 1.AVASIVAKARTIKEYA Counsel for the Respondent(S): This Court delivered the following ORDER: {per NJS,J) Heard Mr.A.V.A.Siva Kartikeya, learned counsel for the petitioner.Also heard Mr.Vamsi Krishna Bodapati, learned Junior Standing CounselrepresentingMr.AnupKoushikKaravadi,learnedSeniorStandingCounsel for the Income Tax Department. 2.The writ petition is filed seeking the following relief; to issue a Writ ofMandamus or any other appropriateWrit,Order or Direction, declaring theorder passed by the 1st Respondent,dated29.03.2025,videDIN&LetterNo.lTBA/COM/F/17/2024-25/1075234156(1),indirectingthe petitioner to pay[20%]of thedisputed demand, pending disposal of theappeal of the petitionerbefore the 1^‘ Appellate Authority, i.e., the 4*^ Respondent herein, for theAssessment Year 2016 - 17, as arbitrary, illegal,barred by limitation,bad in law,bereft of any valid reasons,violative of the principles ofnatural justice, apart from being violative of Articles 14,19(1)(g) and 265ofthe Constitution of IndiaandSec USA of the Income Tax Act,1961,and to consequently set asidethe sameintheinterestsofjustice.” 3.The learned counsel for the petitioner, while making[submissions] with referenceto various legal contentions raisedinthewritaffidavitsubmits the circumstances under which the petitioner society could notfile its return of the tax in time.He submits that the order passed by therespondent No.1directing the petitioner to pay 20%[of][ the][ demanded]amount, without considering the case of the petitioner,[is][ not][ sustainable.]He states that since the Registrar of Co-operative[Societies][ conducted]the audit beyond the due date for filing the Return[of][ Income][ under][ the]Income Tax Act, 1961, they could not file the Return[of][ Income.][ He][ further]statesthat thepetitionerisnotin apositiontoraisethe demanded amount andif the Revenue is allowed to recover the[amounts][ during][ the]pendency of the appeal before the 1®' Appellate Authority,it would causegreat hardship to the petitioner and all its activities[would][ get][ hampered]by financially crippling the Assossee.He also submits thatin similarcircumstancesaCoordinateBenchofthisCourtvideorderdated31.12.2024 in Writ Petition No.27342 of 2024 was pleased[to][ dispose][ of]the same with a direction to the Appellate Authority[to] dispose[ of] theappeal within a period of six months and that during[the][ pendency][ of][ the]appeal, the Authorities shall not insist for the payment[of][ the][ installments]granted towards the outstanding amount.The learned[counsel][ submits]that in fact against the demands raised by the AssessingAuthoritiesseveralwritpetitions werefiled and whileentertainingthesaidwritpetitions, interim orders were granted. 4.Whereas, the learned Junior Standing Counsel for the[respondent]Department submits that it is not the case of the writ[petitioner][ that][ it][ is]not capable of paying the 20% of the disputed demand[and][ further][ that]having availed the remedy of appeal, the writ petitioner[is][ not][ justified][ in]filing the writ petition.Department submits that it is not the case of the writ[petitioner][ that][ it][ is]not capable of paying the 20% of the disputed demand[and][ further][ that]having availed the remedy of appeal, the writ petitioner[is][ not][ justified][ in]filing the writ petition. 5.Though the learned counsel for the petitioner raised[several][ legal]contentionsanditisalsonotindisputethat severalwritpetitionschallengingthe demandsraisedby the AssessingAuthoritieswereentertained, in the light of the orders passed in Writ[Petition][ No.27342][ of]contentionsanditisalsonotindisputethat severalwritpetitionschallengingthe demandsraisedby the AssessingAuthoritieswereentertained, in the light of the orders passed in Writ[Petition][ No.27342][ of] 2024, dated 31.12.2024this Courtis inclined to dispose of the writpetition on similar lines. 6.The respondent No.4-AppellateAuthority shall dispose of theappeal preferred by the writ petitioner withina period of six months fromthe date of receipt of acopy of this order.Pending disposal of theappeal, no action to collect theoutstanding tax demand/installments shallbe initiated and the liability of the petitioner,if any, shall be subject to thedecision of the Appellate Authority, in the appealonmerits,Thepetitioneris at iiberty tofile additionalmaterial,if any,before theAppellate Authority and it is needless to state that before passing ordersas indicated above, the petitioner shallbe afforded an opportunity ofhearing. 7.With the above directions, the writ petition is disposed of. No order as to costs. Miscellaneous petitions pending, if any, shall stand closed. //TRUE COPY// To, SECTION OFFICER 1. The Income Tax Officer, Ward 1, Eluru, income Tax Office,23-B-4-6/4,KKS Towers, RR Ret, Eluru - 534 002, Andhra Pradesh.KKS Towers, RR Ret, Eluru - 534 002, Andhra Pradesh. 2. Assessment Unit, Income TaxDepartment, National e-AssessmentDepartment, National e-AssessmentCenter, New Delhi, Room No.401, 2nd Floor, E-Ramp, Jawaharlal401, 2nd Floor, E-Ramp, JawaharlalNehru Stadium, New Delhi- 110 003.- 110 003. 3. The Principal Chief CommissionerTelangana, IT Towersof Income Tax, Andhra Pradeshand10-2-3, AC Guards, Masab Tank,Hyderabad -Telangana, IT Towersof Income Tax, Andhra Pradeshand10-2-3, AC Guards, Masab Tank,Hyderabad -500 004, Telangana. 4. The Joint Commissioner (Appeals) / the Commissioner of Income Tax(Appeals), National Faceless Appeal Centre, Delhi, Through thePrincipal Chief Commissioner of Income Tax (NaFAC), Delhi, NorthBlock, New Delhi - 110 001.(Appeals), National Faceless Appeal Centre, Delhi, Through thePrincipal Chief Commissioner of Income Tax (NaFAC), Delhi, NorthBlock, New Delhi - 110 001. 5. The Chairman, Central Board of Direct Taxes, Department[of]Revenue, Ministry of Finance, Government of India, SecretariatBuildings, New Delhi - 110 001.Revenue, Ministry of Finance, Government of India, SecretariatBuildings, New Delhi - 110 001. 6. OneCCto Sri. A V A Siva Kartikeya Advocate 7. One CC to Sri. Anup Koushik Karavadi, SC for Income Tax Tax 8. Three CD Copies GSC HIGH COURTDATED:07/05/2025 ORDERWP.No.12483 of 2025 DISPOSING THE WP WITHOUT COSTS CTi/-^»2 2 SEP 2025