Wp/15342/2011 Of M/S.pelican Estates And v. The Income Tax Appellate

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 12.07.2019 M/s.Pelican Estates & Developers,represented by its Partner,Mr.K.V.Prakash,No.1, Rajamannar,T.Nagar, Chennai-600 017. ... Petitioner PRAYER : Writ Petition filed under Article 226 of theConstitution of India, praying to issue a Writ of CertiorarifiedMandamus, calling for the records of the 1[st] respondent in ITA.No.1145/Mds/2010 relating to the assessment year 2006-07 andquash the order dated 08.04.2011 and consequently direct the 1[st]respondent herein to re-hear the appeal after giving anopportunity of being heard. The order under challenge in the present Writ Petition isthat of the Income Tax Appellate Tribunal and in view ofSec.260-A of Income Tax Act, the petitioner is required to filean appeal before the Division Bench of this Court. Hence, this https://hcservices.ecourts.gov.in/hcservices/ Writ Petition may not be maintainable. 2. It is further seen that the order of the Tribunal waspassed on 08.04.2011, which is claimed to have been received bythe petitioner on 20.04.2011 and thereafter, the petitioner hasfiled this Writ Petition on 28.06.2011, which is within a periodof 120 days, and which is the time limit prescribed for filingthe appeal, if he had chosen to file. Since the petitioner wasdiligent enough to challenge the order of the Tribunal withinsuch prescribed time, this Court is of the view that thepetitioner can be permitted to file an appeal against the orderimpugned in the present Writ Petition. 3. In the light of the above observation, the Writ Petitionis closed with a liberty to the petitioner to file an appealagainst the original impugned order dated 08.04.2011 within aperiod of thirty days from the date of receipt of the copy ofthis order. The Registry is directed to furnish the originalimpugned order to the petitioner forthwith. Accordingly, theWrit Petition stands closed. No costs. Consequently, theconnected Writ Miscellaneous Petition is closed. Sd/-Assistant Registrar(CS-IV) //True copy// Sub Assistant Registrar rppTo1. The Assistant Registrar, Income Tax Appellate Tribunal, Chennai Bench, 'Rajaji Bhavan', A-II Floor, Besant Nagar, Chennai-600 090.2. The Assistant Commissioner of Income Tax, Circle IV, 121, M.G.Road, Chennai-600 034. +1cc to Mr.R.Sivaraman, Advocate SR.No.59815+1cc to Mrs.Hema Muralikrishnan, Advocate SR.No.59564 VG II(CO)GMY(21/08/2019)