Madras High Court
Assistant Commissioner Of Income ... vs Shri Vavipalayam Selvaraju ... on 1 December, 2021
W.A. Nos. 2753 of 2021 etc. batch
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 01.12.2021
CORAM
THE HONOURABLE MR.JUSTICE R.MAHADEVAN
and
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.A. Nos. 2753, 2760, 2748, 2746, 2751, 2752, 2754, 2757, 2667, 2663,
2668, 2669, 2699 and 2673 of 2021
and
C.M.P. Nos. 17353, 17363, 17319, 17321, 18016, 18069, 18070, 18077,
17355, 17365, 17478, 18018, 18055, 18058, 17384, 17385, 17348, 17479,
18004, 18005, 18095, 18118, 17350, 18121, 18389, 18080 and 18082 of
2021
W.A. No. 2753 of 2021:-
Assistant Commissioner of Income Tax
Central Circle 2(3), Room No.126
Investigation Building
No.46, Mahatma Gandhi Road
Nungambakkam
Chennai – 600 034. .. Appellant
Vs.
Shri Vavipalayam Selvaraju Tennarasu
2/352, Kollaram po
Paramathi Velur
Namakkal – 637 208. .. Respondent
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W.A. Nos. 2753 of 2021 etc. batch
Appeal filed under Clause 15 of the Letters Patent to set aside the
order dated 14.02.2020 passed in W.P.No. 1666 of 2020.
For Appellant : Mr. A.P.Srinivas (in all Wps)
For Respondents : Mr. M.V. Swaroop (in all Wps)
COMMON JUDGMENT
(Judgment was delivered by R.MAHADEVAN, J.)
These intra-court appeals arise from the common order dated
14.02.2020 passed in W.P.Nos.1666 of 2020 etc. batch, wherein, this court
has observed as follows:-
“2.Today both learned counsel state that the respondent
/ Assessing Officer has passed an order on the stay
applications as follows:
'In connection with your request for payment of
20% of the demand in 6 equal monthly installments
you are intimated that the same cannot be
accorded. However considering the facts
mentioned in your letter referred to above you are
directed to pay 20% of the demand in 3 equal
monthly installments starting from January 2020 to
March 2020. It is also directed that the last
installment payable in the month of March 2020
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W.A. Nos. 2753 of 2021 etc. batch
should be paid on or before 15th March 2020.'
3. The petitioner appears suo moto to have fairly agreed to
remit 20% of the disputed tax demand in line with the circular
of the Central Board of Direct Taxes in O.M. F.No. 404/72/93-
ITCC, dated 31.07.2017 and has sought the facility of
installment in regard to the same. The respondent in
consideration of the request has partly consented to the
request granting a stay upon the petitioner remitting 20% of
the disputed tax demand in three (3) equal installments. The
petitioner states that the first two installments have been paid
and third remains to be paid on or before 15.03.2020. Let the
impugned attachments stand lifted immediately upon
remittance of the third installment.”
2.Aggrieved over the order qua lifting of the provisional attachments
immediately upon remittance of the third instalment, the Revenue has come
up with these appeals, stating that such order is not in accordance with the
provision of sub-section (3) of Section 281B of IT Act; the provisional
attachment was the only security for the remaining 80% of the disputed tax
demand; and if the same is lifted upon payment of 20% of the demand, it
would be difficult for the department to recover the balance tax amount.
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W.A. Nos. 2753 of 2021 etc. batch
3.However, when the matters were taken up for consideration, the
learned counsel appearing for the appellant / Revenue as well as the
respondent / assessee jointly submitted that the installment amounts had
already been remitted and the attachments had also been lifted and hence, a
direction may be given to the Appellate Authority to dispose of the appeals
filed by the assessee at an early date.
4.Considering the limited relief now sought in these appeals, this Court,
without going into the merits of the case, directs the Appellate Authority to
dispose the appeals, on merits and in accordance with law, after affording
due opportunity of hearing to all the parties concerned, within a period of
six (6) months from the date of receipt of a copy of this judgment.
5.Accordingly, these writ appeals are disposed of. No costs. As a sequel,
connected miscellaneous petitions are closed.
[R.M.D., J.] [M.S.Q., J.]
01.12.2021
Index : Yes/No
Maya/Dhk
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W.A. Nos. 2753 of 2021 etc. batch
To
Assistant Commissioner of Income Tax
Central Circle 2(3), Room No.126
Investigation Building
No.46, Mahatma Gandhi Road
Nungambakkam
Chennai – 600 034.
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W.A. Nos. 2753 of 2021 etc. batch
R. MAHADEVAN, J.
and
MOHAMMED SHAFFIQ, J.
Maya/dhk
W.A. Nos. 2753, 2760, 2748,
2746, 2751, 2752, 2754, 2757,
2667, 2663, 2668, 2669, 2699,
and 2673 of 2021
Dated : 01.12.2021
https://www.mhc.tn.gov.in/judis
