Leelavathi Vs CIT (Appeals) (Madras High Court)
Madras High Court held that there cannot be any excuse for not filing the counter affidavits in time. Thus, Standing Counsel directed to be prompt in filing the counter affidavits and make themselves ready to argue the cases without seeking more adjournments.
Facts- The case of the petitioner is that the second respondent has passed an assessment order dated 16.02.2024 denoting Rs.60,85,600/- as additional income from other source under Section 69A of the Income Tax Act, 1961 and raised a demand of Rs.57,72,878/-. Aggrieved by the same, the petitioner has preferred a statutory appeal before the first respondent and also filed a stay application before the third respondent. The third respondent, after considering the facts and circumstances of the case, passed the impugned order dated 30.07.2024, directing the petitioner to pay Rs.11,54,600/- i.e. 20% of the impugned demand. Aggrieved over the said impugned order, the petitioner has filed the present writ petition.
Conclusion- Held that there cannot be any excuse for not filing the counter affidavits in time. This Court expects all the respective learned Standing Counsel to be prompt in filing the counter affidavits and make themselves ready to argue the cases without seeking more adjournments, by which, not only the judicial time would be be saved but also more number of cases would be disposed of. The concerned authorities of the Income Tax Department shall take initiative and co¬operate with their respective learned Standing counsel in filing the counter affidavits without seeking more adjournments.
