The Ramco Cements Limited V. The Commissioner Of Income Tax (appeals)

WP(MD)/17655/2024

AI Insights

The case involves The Ramco Cements Limited, which filed a writ petition under Article 226 of the Constitution of India, seeking a mandamus to direct the Commissioner of Income Tax (Appeals) to expedite the disposal of an appeal related to an assessment order dated 14.12.2019 for the assessment year 2011-12. The petitioner had already deposited 20% of the disputed tax and faced hardship as the first respondent was not adjusting this amount against the dues from a refund order. The court considered the submissions and the relevant circular from the Central Board of Direct Taxes, which emphasized the need for timely disposal of such appeals.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 747111 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 30-07-2024
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: N DILIP KUMAR
• Assessee Lawyers: P J RISHIKESH
• Keywords: Appeal; Assessment Order; Income Tax; Refund adjustment; Writ of Mandamus
• Section: F.No. 279/Misc./M-102/2021-ITJ

Judgement Text

"W.P.(MD)No.17655 of 2024 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 30.07.2024 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.(MD) No.17655 of 2024 The Ramco Cements Limited, Represented by its Sr. General Manager Legal T.Mathivannan. ... Petitioner Vs. 1.The Commissioner of Income Tax (Appeals), No.2, V.P.Rathinasamy Nadar Road, Bibikulam, Madurai – 625 002. 2.The Assessing Officer, Corporation Circle-2, Madurai. ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Mandamus to direct the respondent to dispose of the appal pending before the respondent in Appeal No.CIT(A), Madurai -1/10380/2019-20 for AY 2011-12 within a reasonable period. For petitioner : Mr.P.J.Rishikesh For respondents : Mr.N.Dilip Kumar Senior Standing Counsel ***** 1/5 https://www.mhc.tn.gov.in/judis W.P.(MD)No.17655 of 2024 ORDER This Writ Petition is disposed of at the time of admission after recording the submissions of the learned Senior Standing Counsel for the respondents. 2. In this Writ Petition, the petitioner seeking for a Mandamus directing the first respondent to dispose of the petitioner’s appeal filed against the assessment order dated 14.12.2019 for the assessment year 2011-12 against which the petitioner has filed an appeal before the first respondent on 03.01.2020. 3. It is submitted that the petitioner has also deposited 20% of the disputed tax. However, the first respondent is denying to adjust the amount against the dues payable on the petitioner by the refund order passed by the first respondent. Thus, the petitioner is being put to genuine hardship. 4. It is specifically submitted that the Government as also Central Board of Direct Taxes also issued a Circular dated 07.03.2024 bearing reference in F.No. 279/Misc./M-102/2021-ITJ, Central Board of Direct Taxes, whereas it has been clarified as under: 2/5 https://www.mhc.tn.gov.in/judis W.P.(MD)No.17655 of 2024 5. Having considered the submissions made by the learned counsel for the petitioner and learned Senior Standing Counsel for the respondents, the Court is of the view that this is a fit case for a positive direction to direct the first respondent to dispose of the petitioner’s appeal dated 03.01.2020 against the assessment year 2011-12 as expeditiously as possible preferably within a period of 12 months from today, in the light of the above Circular dated 07.03.2024 bearing reference in F.No.279/Misc./M-102/2021-ITJ, Central Board of Direct Taxes. 6. Since the jurisdictional Assessing Officer appears to have appropriated 3/5 https://www.mhc.tn.gov.in/judis W.P.(MD)No.17655 of 2024 the amounts due and payable to the petitioner on the refund against the demand confirmed vide order dated 14.12.2019, the Assessing Officer, Corporation Circle-2, Madurai is suo motu impleaded as the second respondent. 7. There shall be a direction to the second respondent/Assessing Officer to not to deduct any further amounts and appropriate the same from the refunds due to payable to the petitioner against demand under Assessment Order dated 14.12.2019 for the assessment year 2011-12, pending disposal of the appeal of the petitioner before the first respondent. 7. The second respondent shall ensure that no further adjustments are made from and out of the refunds due to the petitioner towards the tax liability by the second respondent confirmed vide assessment order dated 14.12.2019 for the assessment year 2011-12, pending disposal of the petitioner’s appeal dated 03.01.2020 for the assessment year 2011-12. This Writ Petition is disposed of with above directions. No costs. Index : Yes / No 30.07.2024 Internet : Yes / No apd 4/5 https://www.mhc.tn.gov.in/judis W.P.(MD)No.17655 of 2024 C.SARAVANAN, J. apd W.P.(MD)No.17655 of 2024 30.07.2024 5/5 https://www.mhc.tn.gov.in/judis "