M/S.Ig3 Infra Limited v. Deputy Commissioner Of

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 21.03.2016

CORAM:

THE HONOURABLE MR.JUSTICE M.DURAISWAMY W.P.No.5435 of 2016 and W.M.P.No.4735 of 2016 M/s.IG3 Infra Limited, Rep. By its Director, Miss.Rukmini Thiagarajan, Daughter of Sri S.Thiagarajan, # 44/13-14, Chennai One PallavaramThoraipakkam 200 Feet Road, Thoraipakkam, Chennai - 600 097.

... Petitioner Vs.

1.Deputy Commissioner of Income-tax, Corporate Circle 2 (2), Room No.512, 5th Floor, 12, Mahatma Gandhi Road, Wanaparthy Block, Nungambakkam, Chennai- 600 034.

2.Central Board of Direct Taxes, Rep. By its Chairman, Ministry of Finance, Govt. of India, Department of Revenue, Central Secretariat, North Block, New Delhi - 110 001.

... Respondents Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus or other appropriate writ, direction or order in the nature of a writ directing the 2nd respondent herein, to consider and dispose of the petitions dated 07.05.2015 and dated 22.12.2015 after granting an opportunity of hearing to the petitioner. For Petitioner :

Ms.Dr.Anita Sumanth For Respondents:

Mr.Promod Kumar Chopda Standing Counsel

O R D E R

The petitioner has filed the above writ petition to issue a Writ of Mandamus directing the second respondent to consider and dispose of the petitions dated 07.05.2015 and 22.12.2015 after granting an opportunity of hearing to the petitioner.

2. It is the case of the petitioner that the petitioner has filed two petitions before the second respondent in the appeal pending before the second respondent. Further, it is the case of the petitioner that though the petitions were filed in May 2015 and December 2015, the second respondent has not disposed of the same yet.

3. Ms.Dr.Anita Sumanth, the learned counsel appearing for the petitioner submitted that since the stay petition filed by the petitioner is pending before the second respondent without any interim order, the petitioner are put to hardship.

4. Mr.Promad Kumar Chopda, the learned Standing Counsel appearing for the respondents submitted that the second respondent may be directed to dispose of the petitions filed by the petitioner which are pending before the second respondent.

5. Having regard to the submission made by the learned counsel on either side, without going into the merits of the case, I direct the second respondent to dispose of the petitions dated 07.05.2015 and 22.12.2015, filed by the petitioner, on merits and in accordance with law within a period of three weeks from the date of receipt of a copy of this order.

With these observations, this Writ Petition is disposed of. No costs. Consequently, connected miscellaneous petition is also closed.

Sd/- Assistant Registrar(CS-II) //True Copy// Sub Assistant Registrar vsm

To 1.Deputy Commissioner of Income-tax, Corporate Circle 2 (2), Room No.512, 5th Floor, Mahatma Gandhi Road, Wanaparthy Block, Nungambakkam, Chennai- 600 034.

2.The Chairman Central Board of Direct Taxes, Ministry of Finance, Govt. of India, Department of Revenue, Central Secretariat, North Block, New Delhi - 110 001.

+1 cc to M/s.Dr.Anita Sumanth, Advocate, sr.17827 +1 cc to T.Pramodkumar Chopda, Advocate, sr.17864 W.P.No.5435 of 2016 sns co kra 21.03.2016