Wp/16286/2014 Of Madras Education And v. Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM: THE HONOURABLE MR.JUSTICE B.RAJENDRANWrit Petition No.16286 of 2014andM.P.No.1 of 2014 Madras Education and Research Integrated TrustRepresented by Mr.R.Tamilmani, Managing Trustee16, Buddha Street,Kodambakkam,Chennai-600 024... Petitioner -vs-1.Commissioner of Income Tax (Appeals) XII 121, M G Road, Chennai-600 0342.Deputy Director of Income Tax, Exemptions 121, M G Road, Chennai-600 0343.Director of Income Tax-Exemptions,121,M.G. Road,Chennai-34...Respondents PRAYER :Writ Petition filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Mandamus directing the 1st Respondentto dispose of the Appeal pending on his file in ITA No.126 of 2014-15relating to the assessment year 2011-12 within a specified time frameand further direct the 2nd and 3rd respondents not to initiate anycoercive action for payment of the disputed tax. For petitioner : Mr.Joseph Prabakar For Respondents: Ms.R.HemalathaO R D E RThis Writ Petition has been filed seeking for issuance of Writ ofMandamus seeking for a direction to the Respondent to dispose of theAppeal pending on his file in ITA No.126 of 2014-15 relating to theassessment year 2011-12 within a specified time frame and furtherdirect the 2nd and 3rd respondents not to initiate any coercive actionfor payment of the disputed tax. 2.Heard the learned counsel for the petitioner and the learnedcounsel for the respondent. https://hcservices.ecourts.gov.in/hcservices/ 3. By consent this Writ Petition itself is taken for finaldisposal, at the stage of admission itself. 4. The learned counsel appearing for the petitioner, afterelaborate arguments submitted that it would suffice if the firstrespondent is directed to dispose of the appeal pending on the fileof the respondent, in ITA No.126 of 2014-15 relating to theassessment year 2011-12 within a specified time. 4. The learned counsel for the respondent has submitted that stayapplication has already been dismissed. But, the appeal is pending. 5. In view of the above, the petitioner is directed to deposit25% of the tax amount within a period of four weeks and on suchpayment made, the first respondent is directed to dispose of theAppeal in ITA No.126 of 2014-15, as expeditiously as possible.However, if the petitioner deposits 25% of the tax amount, within aperiod of four weeks, no coercive steps shall be taken by therespondents to recover the balance amount, till the disposal of theappeal alone. In view of the above, this Writ Petition is disposed of . Nocosts. Consequently, connected Miscellaneous Petitions are closed.Sd/-Asst. Registrar(CS II) Dt.04/07/14/true copy/Sub Asst. Registrar. arrTo1. The Commissioner of Income Tax (Appeals) XII 121, M G Road, Chennai-600 034 2.The Deputy Director of Income Tax, Exemptions 121, M G Road,Chennai-600 0343.The Director of Income Tax Exemption,121,M.G.Road,Chennai-34+1cc to Mr.Joseph Prabakaran ,Advocate SR.No.26945+1cc to Mr.T. Pramod kumar Chopda , Advocate SR.No.26817TS(CO)ka 07/07