Wp/14415/2016 Of M/S.infodrive Software Ltd v. Commissioner Of Income Tax

Date:01.06.2016 Coram THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.14415 of 2016andW.M.P.Nos.12605 and 12606 of 2016 M/s.Infodrive Software Ltd. No.3 Moore Road Chennai - 2 Rep. by its Director V.N.Seshagiri Rao ..Petitioner /vs/ 1 Commissioner of Income Tax (Appeals) 6 121 MG Road, Nungambakkam Chennai - 34 2 Joint Commissioner of Income Tax Corporate Range 2, 121 MG Road, Nungambakkam Chennai – 34. 3 The Deputy Commissioner of Income Tax Company Circle - II (2) Room No. 513, New Block 121 MG Road, Nungambakkam Chennai – 34. ..Respondents Writ Petition is filed under Article 226 of the Constitutionof India praying for issuance of Writ of Certiorarified MandamusCalling for the records of the 3[rd] respondent contained in itsimpugned notice bearing No.F.No.226(3)/AAACI9430R/2015-16 dated09.03.2016 passed under Section 226(3) of the Income Tax Act1961, and to quash the same and to consequently forebear therespondents or any of their subordinates, agents or any otherperson claiming under the respondents from in any manner seekingto freeze any of the bank accounts of the petitioner or in anymanner maintain a garnishee order pending disposal of staypetitions filed by the petitioner pending on the filesrespectively of the 1[st] and 2[nd] respondent for Assessment Years2010-11 and 2009-10. https://hcservices.ecourts.gov.in/hcservices/ For Petitioner : Mr.Suhrith ParthasarathyFor Respondents : Mr.S.Rajkumar O R D E R The petitioner is aggrieved by the notice issued by thethird respondent / Assessing Officer under Section 226(3) of theIncome Tax Act, 1961 (herein after referred to as an Act). 2.In the impugned notice, the petitioner has beeninformed that a sum of Rs.6,35,93,930/- is due and payable bythem on account of income tax assessment under Section 143(3) ofthe Act for the assessment years 2009-10 and 2010-11. Thepetitioner has been advised to deposit the money to the creditof the Central Government and produce necessary challans. 3.It is seen that as against the original assessmentorder dated 31.12.2012 for the assessment year 2010-11, thepetitioner has filed an appeal before the Commissioner of IncomeTax (Appeals) on 04.02.2013 and the Appeal is still pending.As against the original assessment made for the assessment year2009-10 dated 18.02.2015, the petitioner has filed an Appealbefore the first respondent on 06.04.2015. 4.The learned counsel appearing for the respondent doesnot dispute the fact that both the appeals are pending beforethe Commissioner of Income Tax (Appeals). 5.The petitioner filed a stay application before theAssessing Officer / third respondent, in respect of theassessment for the year 2010-11. The Assessing Officer / thirdrespondent passed an order on 29.07.2013 under Section 220(6) ofthe Act which was challenged by the petitioner in W.P.No.21969of 2013 and the said Writ Petition was allowed by order dated07.08.2013 with the direction to the petitioner to file a stayapplication before the Commissioner of Income Tax and in theevent of such application being filed, the Commissioner wasdirected to consider the same and dispose of it on merits.The petitioner has complied with the said condition and he hasfiled the said application dated 08.08.2013, which was receivedby the office of the Commissioner of Income Tax (Appeals) on13.08.2013. 6.Insofar as the assessment for the year 2009-10, thepetitioner filed a stay application before the Assessing Officeron 06.07.2015 and the third respondent passed an order on16.07.2015, which order was not complied with by the petitioner,but the petitioner filed another stay application before theAdditional Commissioner of Income Tax on 11.08.2015. This stayapplication is still pending as could be seen from thecommunication sent to the petitioner by the Joint Commissionerof Income Tax, Corporate Range, Chennai, dated 20.08.2015. Thesaid authority had fixed the date of hearing on 31.08.2015.https://hcservices.ecourts.gov.in/hcservices/ However, on the said date, the petitioner sought for adjournmentas the authorised representative was not in the Country. 7.In the light of the fact that the stay applications arepending before the first respondent as well as the JointCommissioner of Income Tax, Corporate Range, Chennai, it wouldbe appropriate for the said authorities to dispose of the matteras expeditiously as possible. 8.The learned standing counsel appearing for therespondents would submit that minimum four weeks time isrequired to consider the stay applications filed by thepetitioner before the respondents and pass orders on merits andin accordance with law. 9.In the light of the above, there will be a direction tothe respondents to consider the stay application of thepetitioner dated 08.08.2013, which was received by the office ofthe Commissioner of Income Tax (Appeals) on 13.08.2013pertaining to the assessment year 2010-11 and the stayapplication dated 11.08.2015 pending before the JointCommissioner of Income Tax, Corporate Range, Chennai, pertainingto the assessment year 2009-10, within a period of four weeksfrom the date of receipt of a copy of this order. Theauthorities are directed to afford an opportunity of personalhearing to the petitioner. The authorised representative of thepetitioner and the petitioner shall appear before the concernedrespondent on the date fixed without seeking for any adjournment. 10.With the above directions, the Writ Petition isdisposed of. No costs. Consequently, connected MiscellaneousPetitions are closed.mra Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar To: 1 The Commissioner of Income Tax (Appeals) 6 121 MG Road, Nungambakkam Chennai - 34 121 MG Road, Nungambakkam Chennai - 34 https://hcservices.ecourts.gov.in/hcservices/ Room No. 513 New Block 121 MG Road, Nungambakkam Chennai – 34. +1cc to Mr.Arun Karthik Mohan, Advocate S.R.No.29160 +1cc to Mr.T.Pramodkumar Chopda, Advocate S.R.No.29405 KR/9/6/2016 W.P.No.14415 of 2016and W.M.P.Nos.12605 and 12606 of 2016