MR.RAVIKUMAR DHANDANIA, V. THE CHIEF COMMISSIONER OF

WP(MD)/16001/2016

AI Insights

The case involves Mr. Ravikumar Dhandania, the petitioner, who challenged an order from the Income Tax Officer, Ward-1 (4), Salem, demanding payment of Rs.1,24,85,280 as interest for the assessment year 2007-08. The petitioner had previously paid the assessed tax and filed a waiver application regarding the interest, which remained unaddressed due to the absence of a Chief Commissioner of Income Tax in Tiruchirapalli. The court found merit in the petitioner's request for the waiver to be considered and directed the acting Chief Commissioner to address the application within a specified timeframe.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 727770 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 26-08-2016
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: R KRISHNAMOORTHY
• Assessee Lawyers: V S JAYAKUMAR
• Keywords: Assessment Order; Income Tax; Interest; Waiver Petition; Writ of Certiorarified Mandamus
• Section: ARREAR/ ACGPD9374E/ W-1(4)/ SLM/1

Judgement Text

"1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 26.08.2016 Coram THE HON'BLE MR.JUSTICE T.RAJA Writ Petition (MD)No.16001 of 2016 and W.M.P.(MD).No.11706 of 2016 Mr.Ravikumar Dhandania . . . Petitioner -Vs- 1.The Chief Commissioner of Income Tax, No.44, Williams Road, Cantonment, Tiruchirapalli-01. 2.The Income Tax Officer, Ward-1 (4), Salem. . . . Respondents Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus to call for the records pertaining to notice bearing No.ARREAR/ ACGPD9374E/ W-1(4)/ SLM/1 dated 02.08.2016 for the AY 2007-08 and quash the same as illegal and to direct the first respondent to take up the waiver petition on out of turn basis. For petitioner :Mr.V.S.Jayakumar For respondents :Mr.R.Krishnamoorthy ORDER Aggrieved by the impugned proceedings issued by the Income Tax Officer, Ward-1 (4), Salem in No.ARREAR/ ACGPD9374E/ W-1(4)/ SLM/1 dated 02.08.2016, directing the petitioner to pay a sum of Rs.1,24,85,280/-, the present writ petition has been filed. 2.The learned counsel for the petitioner takes a stand that when there was an original assessment order passed against the petitioner on 30.01.2015 for payment of tax with interest, the petitioner has admittedly paid the tax amount of Rs.1,07,63,080/-. However, the balance amount of Rs.1,24,85,280/- is relating to interest only. Since the petitioner has shown taxable income and paid tax thereon, he is entitled to get the benefit of waiver. Therefore, he moved an application on 06.04.2015 before the first respondent/Chief Commissioner of Income Tax, Tiruchirapalli. But, till date, his application has not yet been considered by the first respondent. He also submits that no one is appointed in the post of Chief Commissioner of Income Tax, Tiruchirapalli, as a result, his application is kept unattended. In the meanwhile, https://hcservices.ecourts.gov.in/hcservices/ 2 the impugned order has been passed. Further, according to him, if a direction is given to the respondent to consider the petitioner's application and if the post of Chief Commissioner of Income Tax, Tiruchirapalli is filled up, no prejudice would be caused. 3.Mr.Krishnamoorthy, learned Standing Counsel appearing for the respondents would submit that the contention now made by the petitioner that there was no one in the post of the Chief Commissioner of Income Tax, Tiruchirapalli is wholly misconceived and a senior most officer has been given in-charge. Therefore, there is no difficulty in considering the petitioner's application dated 06.04.2015 on merits and in accordance with law. But, he would further submit that a reasonable time can be granted. 4.Considering the fact that original assessment order was passed on 30.01.2015 and in compliance of the same, the petitioner has already paid the tax and moved an application on 06.04.2015, this Court, in the interest of justice of both parties, directs the Officer, who is given full charge of the Chief Commissioner to Income Tax, to consider the application filed by the petitioner, on 06.04.2015, on merits and in accordance with law, within a period of four months from the date of receipt of a copy of this order. Till then, the impugned order shall be kept in abeyance. 5.With the above direction, the writ petition is disposed of. There shall be no order as to costs. Sd/- Assistant Registrar(CS II) /True copy/ Sub Assistant Registrar To 1.The Chief Commissioner of Income Tax, No.44, Williams Road, Cantonment, Tiruchirapalli-01. 2.The Income Tax Officer, Ward-1 (4), Salem. +1cc to Mr.M.Karthikeya Venkatachalapathy, Advocate SR.No.47567 +1cc to Mr.R.Krishnamoorthy, Advocate SR.No.47648 VS sm:PV:14.9.2016:2P/5C W.P.(md).NO.16001 of 2016 26.08.2016 https://hcservices.ecourts.gov.in/hcservices/ "