W.P. No.5174 of 2020 IN HIGH COURT OF JUDICATURE AT MADRAS Dated: 28.02.2020 CORAM HONOURABLE DR. JUSTICE ANITA SUMANTH W.P. No.5174 of 2020 and WMP. Nos.6111 & 6112 of 2020 Ekambaram Manonmani Petitioner Vs 1.The Commissioner of Income Tax, Salem, No:3, Gandhi Road, Salem, 636 007. 2.The Income Tax Officer, Ward 1 (6), Salem, No:3, Gandhi Road, Salem, 636 007. 3.The Branch Manger, Axis Bank, No:910, Niresh Complex, Cuddalore Main Road, Attur, 636 102. 4.The Branch Manager, Bank of Baroda, No:1250, Salem Cuddalore Main raod, Attur, 636 102. Respondents Prayer : PETITION filed under Article 226 of Constitution of India praying for issuance of Writ of Certiorarified Mandamus to call for records of 2nd respondent in PAN No.ADGPM2859J and quash notices under section 226 (3) of Act dated 21.02.2020 in DIN & Letter No:ITBA/COM/F/17/2019- 1/5 http://www.judis.nic.in W.P. No.5174 of 2020 20/1025552637(1) issued to 3rd respondent and ITBA/COM/F/17/2019- 20/1025552953(1) issued to 4th respondent and consequently direct 1st respondent to dispose off appeal and stay petition pending on file of 1st respondent. For Petitioner : Mrs. G.Asokapathy for Pass Associates For Respondents : Mr. A. P. Srinivas, Senior Standing Counsel ORDER Mr. A. P. Srinivas, learned Senior Standing Counsel accepts notice for respondents. 2. By consent expressed by both learned counsel and since matter involves short point, this Writ Petition is disposed finally even at stage of admission. 3. petitioner has suffered order of assessment dated 30.12.2019 for Assessment Year 2019-20 passed in terms of provisions of Income Tax Act, 1961 (in short 'Act'). statutory appeal has been filed, pending before Commissioner of Income Tax (Appeals)/R1. On 04.02.2020, petitioner has also filed stay application before R1 which is also stated to be pending as on date. Even during pendency of aforesaid stay application, impugned communication has been issued by Assessing Officer/R2 treating petitioner as assessee in default and calling upon petitioner to remit disputed taxes forthwith under threat of coercive action. 2/5 http://www.judis.nic.in W.P. No.5174 of 2020 4. I am of view that such recovery proceeding are pre-mature, since petitioner has admittedly filed application seeking stay before Appellate Commissioner and Central Board of Direct Taxes (CBDT) has, in Instruction No. 1914 F. No. 404/72/93 ITCC dated 02.12.1993 directed Appellate Commissioner to dispose applications for stay filed by assessee within period of two weeks from date of filing of same. 5. In view of aforesaid, impugned communication dated 21.02.2020 is set aside. petitioner is permitted to appear before Commissioner of Income Tax (Appeals)/R2 on Tuesday, 09th March of 2020 at 10.30 a.m. without expecting any further notice in this regard. After hearing petitioner and considering stay application, order shall be passed by R2, taking into consideration three fold aspects of prima facie case, financial stringency and balance of convenience. This exercise shall be completed within period of four (4) weeks from 09.03.2020, i.e., on or before 07.04.2020. Let no coercive measures for recovery be insisted upon till 07.04.2020. In event petitioner does not appear on aforesaid date of hearing, impugned order will stand revived. 6. This Writ Petition is disposed in aforesaid terms. No costs. Connected Miscellaneous Petitions are also closed. 28.02.2020 Index : Yes/No Speaking Order/Non speaking Order rkp 3/5 http://www.judis.nic.in W.P. No.5174 of 2020 DR. ANITA SUMANTH, J. rkp To 1.The Commissioner of Income Tax, Salem, No:3, Gandhi Road, Salem, 636 007. 2.The Income Tax Officer, Ward 1 (6), Salem, No:3, Gandhi Road, Salem, 636 007. W.P. No.5174 of 2020 and WMP. Nos.6111 & 6112 of 2020 28.02.2020 4/5 http://www.judis.nic.in W.P. No.5174 of 2020 5/5 http://www.judis.nic.in Ekambaram Manonmani v. CIT, Salem / ITO, Ward-1(6), Salem / Branch manger, Axis Bank / Branch manger, Bank of Baroda