Cognizant Technology Solutions India Pvt.Ltd v. The Income Tax Appellate Tribunal B Bench
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 28.01.2022
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN W.M.P.NO.28430 OF 2021 IN W.P.NO.20267 OF 2021 (Through Video Conferencing) Cognizant Technology Solutions Pvt. Ltd.
No.165, Eternity Building 6th Floor, St.Mary's Road Chennai - 600 018.
... Petitioner Vs
1. The Income Tax Appellate Tribunal - 'B' Bench Represented by its Registrar 'Rajaji Bhavan'-2nd Floor Basant Nagar Chennai - 600 090.
2. The Assistant Commissioner of Income Tax Central Circle 1(1) 3rd Floor, Investigation Building 46, Mahatma Gandhi Road Nungambakkam Chennai -34.
3. The Commissioner of Income Tax Large Tax Payer Unit 7th Floor, Wanaparthy Block Aayakar Bhavan, Nungambakkam, Chennai - 600 034.
... Respondents Prayer: Writ Miscellaneous Petition filed under Article 226 of the Constitution of India to extend the protection granted in and by Paragraph 14 (a) of the order dated 22.09.2021 passed in W.P.No.20267 of 2021 by extending the same until 31.01.2022.
Prayer in W.P.No.20267 of 2021:- Writ Petition filed under Article 226 of the Constitution of India, it is therefore prayed that this Honourable Court may be pleased to issue a Writ direction or Order in the nature of Writ of Mandamus, forbearing the 2nd Respondent herein from proceeding further with the Petitioner's assessment in relation to AY 20142015 undertaken pursuant to the 3rd Respondent's order dated 01.08.2019 until such time as the 'B' Bench of the 1st Respondent passes orders in ITA No.2820 / CHNY / 2019.
For Petitioner :
Mr.Srinath Sridevan For Respondents :
Mr.A.P.Srinivas Standing Counsel
ORDER
This writ petition has been filed for a direction to the second respondent to forbear proceedings with the assessment proceedings pursuant to the order dated 01.08.2019 passed under Section 263 of the Income Tax Act, 1961.
2. The petitioner has also filed an appeal against the aforesaid order, learned counsel for the petitioner submits that by an order dated 22.09.2021 the revisional order dated 01.08.2019 was to be kept in abeyance for a period of 12 weeks from the aforesaid order that is up to 15.12.2021.
3. Learned counsel for the petitioner submits that the appeal filed on 03.10.2019 was finally taken up for hearing and the orders have been reserved by the Appellate Tribunal on 21.02.2021.
4. Learned Counsel for the petitioner therefore, submits that the interim order already granted may be extended for the period of three months.
5. Learned counsel for the respondent on the other hand submits that the interim order has outlined its utility and therefore no further extension can be granted.
6. Heard both sides I have perused and considered the fact that the petitioner's appeal before the ITAT has already been heard and order has been reserved on 22.12.2021. I deem it fit and proper to extend the interim order already granted by this Court on 22.09.2021 for a period of three months from today. All recovery proceedings shall be subject to order to be passed by the Tribunal in the Petitioner Appeal in ITA No.2820 CHY/2019.
7. This writ miscellaneous petition stands disposed of with the above observations. There shall be no order as to costs. Sd/- Assistant Registrar(CS-IX) //True Copy// Sub Assistant Registrar nst To
1. The Income Tax Appellate Tribunal - 'B' Bench Represented by its Registrar 'Rajaji Bhavan'-2nd Floor Basant Nagar Chennai - 600 090.
2. The Assistant Commissioner of Income Tax Central Circle 1(1) 3rd Floor, Investigation Building 46, Mahatma Gandhi Road Nungambakkam Chennai -34.
3. The Commissioner of Income Tax Large Tax Payer Unit 7th Floor, Wanaparthy Block Aayakar Bhavan, Nungambakkam, Chennai - 600 034.
+1cc to Mr.Srinath Sridevan, Advocate, S.R.No.6139 W.M.P.No.28430 of 2021 in W.P.No.20267 of 2021 MG(CO) RLP(25/02/2022)