Madras High CourtWP(MD)/160/2020disposed of

M/S.Arogya Welfare Trust v. The Assistant Registrar

2020-01-06Honourable Mrs Justice Pushpa Sathyanarayana3 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED:06.01.2020

CORAM:

THE HONOURABLE MRS.JUSTICE PUSHPA SATHYANARAYANA W.P(MD)Nos.160 & 175 of 2020 and W.M.P(MD)Nos.103, 105 & 106 of 2020 M/s.Arogya Welfare Trust, Represented through its Trustee, S.Venkatanarayanan ... Petitioner in both W.Ps .Vs.

1.The Assistant Registrar, Income Tax Appellate Tribunal, Chennai, A-3, II Floor, Rajaji Bhavan, Besant Nagar, Chennai - 600090.

... 1st respondent in both W.Ps 2.The Income Tax Officer, Ward II(4), Madurai, Bibikulam, Madurai - 625 002.

... 2nd Respondent in W.P(MD)No.160 of 2020 3.The Deputy Commissioner of Income Tax, (Exemptions), Coimbatore, 2nd Floor, May Flower Mid City Building, No.1510, Trichy Road, Coimbatore - 641 018.

... 2nd Respondent in W.P(MD)No.175 of 2020 Prayer in W.P(MD)No.160 of 2020: Writ Petition is filed under Article 226 of the Constitution of India to issue a Writ of Certiorari to call for the records pertaining to the order in stay petition No.312/CHNY/2019 in ITA No.3206/Chny/2019 dated 20.12.2019 passed by the Honourable Income Tax Appellate Tribunal, 'C' Bench, Chennai for Assessment Year 2011-12 and quash the order in Stay petition No.312/CHNY/2019 in ITA No.3206/Chny/2019 dated 20.12.2019 passed by the Honourable Income Tax Appellate Tribunal, 'C' Bench, Chennai.

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Prayer in W.P(MD)No.175 of 2020: Writ Petition is filed under Article 226 of the Constitution of India to issue a Writ of Certiorari to call for the records pertaining to the order in stay petition No.314/CHNY/2019 in ITA No.3208/Chny/2019 dated 20.12.2019 passed by the Honourable Income Tax Appellate Tribunal, 'C' Bench, Chennai for Assessment Year 2013-14 and quash the order in Stay petition No.314/CHNY/2019 in ITA No.3208/Chny/2019 dated 20.12.2019 passed by the Honourable Income Tax Appellate Tribunal, 'C' Bench, Chennai.

(In Both W.Psp) For Petitioner : Mr.Ravi Kannan For Respondents : Mrs.S.Srimathy, Senior Standing Counsel COMMON ORDER Mrs.S.Srimathy, learned Senior Standing Counsel takes notice for the respondents.

2. By consent, the writ petition is taken up for disposal at the admission stage itself.

3. These Writ Petitions are directed against the dismissal of the stay petitions filed by the petitioner for the assessment years 2011-12 and 2013-14.

4. Without going into the merits of the case, as the learned counsel appearing for the petitioner states that their appeal is posted for final hearing on 22.01.2020, recovery of demand in pursuance of the assessment order passed under Section 143(3) of the Income Tax Act, 1961, for the assessment years 2011-12 and 2013-14 will be stayed till 22.01.2020 or till the disposal of the appeal. With the above observation, the Writ Petitions are disposed of. No Costs. Consequently, connected Miscellaneous Petitions are closed.

Sd/- Assistant Registrar /TRUE COPY/ / /2020 Sub Assistant Registrar To:

1.The Assistant Registrar, Income Tax Appellate Tribunal, Chennai, A-3, II Floor, Rajaji Bhavan, Besant Nagar, Chennai - 600090.

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2.The Income Tax Officer, Ward II(4), Madurai, Bibikulam, Madurai - 625 002.

3.The Deputy Commissioner of Income Tax, (Exemptions), Coimbatore, 2nd Floor, May Flower Mid City Building, No.1510, Trichy Road, Coimbatore - 641 018.

+1. C.C. to M/S.S.SRIMATHY, Advocate SR.No. 191 W.P(MD)Nos.160 and 175 of 2020 06.01.2020 PM JM/SAR 4/08.01.2020/3P/5C 3/3