Wp/8301/2020 Of Sivanthi Farms Pvt Ltd v. The Principal Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 16.06.2020 Sivanthi Farms (P) Ltd.,Represented by its Authorised RepresentativeMr.R.Muralidharan,86, Periyar EVR High School,Chennai – 600 007. .. Petitioner 1.The Principal Commissioner of Income Tax/ Commissioner of Income Tax-6, M.G.Road, Chennai – 600 034. Prayer: Writ Petition filed under Article 226 of theConstitution of India praying for Writ of CertiorarifiedMandamus, calling for the records of the respondents and quashthe impugned order bearing ITBA/COM/F/17/2019-20/1026455873(1)dated 11.03.2020 issued by the 1[st] respondent and direct therespondents to not to enforce the arrears of demand pendingdisposal of the appeal before the respondent No.3. This matter is taken up for hearing through Video-Conferencing. 2.The petitioner challenges the order passed by thePrincipal Commissioner of Income Tax, dated 11.03.2020, in andhttps://hcservices.ecourts.gov.in/hcservices/by which, the petitioner was directed to pay 20% of the tax due,on or before 30.03.2020, while staying the demand of tax. 3.I have heard Mr.V.S.Jayakumar, learned counsel for thepetitioner and Mr.A.P.Srinivas, learned Standing Counsel for thedepartment. 4.Mr.V.S.Jayakumar, learned counsel for the petitioner,while conceding that the order passed by the PrincipalCommissioner of Income Tax is one based on consent, would pleadfor grant of some more time to pay 20% of the tax due in view ofthe unexpected financial crunch due to the lock down imposed. 5.Mr.A.P.Srinivas, learned Standing counsel would submitthat the petitioner must show its bonafide.6.Considering the over all situation, the writ petitionis disposed of with the following directions : (a) The petitioner shall pay 10% of the tax due by 30.09.2020 and the remaining 10% shall be paid on or before31.12.2020. (b) It is made clear that there will be no furtherextension. (c) No costs. Consequently connected miscellaneous petitionis closed. Sd/- Assistant Registrar(co) //True Copy// Sub Assistant Registrar msTo 1.The Principal Commissioner of Income Tax/ Commissioner of Income Tax-6, M.G.Road, Chennai – 600 034. 2.The Income Tax Officer, Corporate Circle 6(3), 121, Nungambakkam High Road, Chennai – 600 034. 3.The Commissioner of Income Tax (Appeal) -15, M.G.Road, Nungambakkam, Chennai – 600 034. W.P.No.8301 of 2020and WMP No.9952 of 2020 A.SK(22/07/2020)