V.SIVAKUMAR V. THE COMMISSIONER,

WA(MD)/482/2013

AI Insights

The case involves V. Sivakumar, the appellant, who sought an extension of time to pay Rs.15,00,000/- as per an earlier court order related to an attachment order. The original deadline was April 23, 2013, and the extension was sought due to the appellant's inability to mobilize the required funds. The learned Single Judge had previously rejected the extension request, leading to this writ appeal. The appellant's counsel argued for a two-week extension, promising the payment of the specified amount within that time. The respondents, representing the tax authorities, did not object to this extension but suggested that additional payments might also be required, given the total dues exceeding three crores.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 727822 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 18-06-2013
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: R KRISHNAMURTHY
• Assessee Lawyers: M VALLINAYAGAM; J ANANDKUMAR
• Keywords: Extension of time; Income Tax; Order of Attachment; Payment; Writ Appeal

Judgement Text

"1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 18.06.2013 CORAM THE HONOURABLE MR.JUSTICE N.PAUL VASANTHAKUMAR AND THE HONOURABLE MR.JUSTICE P.DEVADASS Writ Appeal (MD)No.482 of 2013 & M.P.(MD) Nos.1 to 3 of 2013 V.Sivakumar ... Appellant/Petitioner/Petitioner Vs. 1.The Commissioner of Income Tax (Appeals), Income Tax Office, B.B.Kulam Main Road, Narimedu, Madurai. 2.The Assistant Commissioner of Income Tax, Central Circle-II, Madurai. 3.The Tax Recovery Officer, Central Range, Meenambalpuram, Madurai - 2. ...Respondents/Respondents/Respondents Writ Appeal filed under Clause 15 of the Letters Patent against the order dated 25.04.2013 made in M.P.(MD) No.2 of 2013 in W.P.(MD)No.4373 of 2013 on the file of this Court. For Appellant : Mr.M.Vallinayagam Senior Counsel for Mr.J.Anandkumar For Respondents : Mr.R.Krishnamurthy JUDGMENT (Judgment of the Court was made by N.PAUL VASANTHAKUMAR, J.) This writ appeal is filed against the order made in M.P.(MD) No.2 of 2013 in W.P.(MD) No.4373 of 2013, dated 25.04.2013, wherein, the appellant has prayed for extension of time to pay a sum of Rs.15,00,000/- against the order of attachment. The time limit was granted to pay the amount before 23.04.2013. Since the appellant was not able to mobilise amounts, the extension of time was sought for, which was rejected by the learned Single Judge. 2. Heard Mr.M.Vallinayagam, learned Senior Counsel for the appellant. 3. On instructions, the learned counsel for the appellant submitted that if two weeks time from today is given, the appellant will be in a position to pay a sum of Rs.15,00,000/-. The said submission is recorded. 4. In the light of the submission, the learned counsel appearing for the respondents submitted that more than 3 crores amount is payable by the appellant and therefore, some more amount may be ordered to be paid and if some more amount is ordered to be paid, he has no objection to receive the amount of Rs.15,00,000/- within two weeks. https://hcservices.ecourts.gov.in/hcservices/ 2 5. In the light of the above submissions made on both sides, the order of the learned Single Judge is set aside and the appellant is granted time to pay a sum of Rs.15,00,000/- within two weeks from today. It is made clear that if the amount as ordered is not paid within the stipulated time, the interim stay gets automatically vacated. It is open to the respondents to file miscellaneous petition in the writ petition for payment of additional sum by the appellant and if any such application is made, the learned Single Judge will decide the petition on its own merits. 6. The Writ Appeal is allowed with above liberty to the respondent Department. No costs. Consequently, the connected Miscellaneous Petitions are closed. Sd/- Assistant Registrar(AS) /True Copy/ Sub Assistant Registrar To: 1.The Commissioner of Income Tax (Appeals), Income Tax Office, B.B.Kulam Main Road, Narimedu, Madurai. 2.The Assistant Commissioner of Income Tax, Central Circle-II, Madurai. 3.The Tax Recovery Officer, Central Range, Meenambalpuram, Madurai - 2. +1CC to M/s.J.Anandkuamr, Advocate in SR.No.31141 +1CC to M/s.R.Krishnamoorthy, Advocate in SR.No.31191 Writ Appeal (MD)No.482 of 2013 Dated:18.06.2013 smn2 PBK 19/06/2013 2P/6C (IT) https://hcservices.ecourts.gov.in/hcservices/ "