Case Law Details
Subramanian Ramesh Vs The National Faceless Appeal Centre (high court judgments)
Interim protection granted in favour of petitioner as petition already filed before respondent
Madras High Court held that as petition already filed against the respondent, an interim protection is granted in favour of the petitioner on condition that the petitioner deposits 30% of the demand amount.
Facts- The petitioner claims that he has challenged the Assessment orders, all dated 10.03.2015 passed for A.Y. 2009-10, 2010-11 and 2011-12 by filing the statutory appeals before the 1st respondent under Section 246A of the Income Tax Act, 1961 on 09.01.2023. The petitioner also claims that since the appeals have been filed beyond the prescribed time as fixed under the statute, he has also filed stay petitions on 11.01.2023 with the 3rd respondent seeking stay of the Assessment Order, dated 10.03.2015. The petitioner apprehends that pursuant to the auction notice issued by the 3rd respondent on 22.12.2022, his property will be sold which will cause great prejudice and hardship to him. The petitioner has also stated in the affidavit filed in support of this writ petition that his business was managed by his Father who is now no more and that is the reason as to why he did not file the statutory appeals, within the prescribed time.
Conclusion- Since the property of the petitioner is being put to auction on account of tax and penalty dues payable by the petitioner as per the Assessment Orders passed by the respondents, and that too when the petitioner claims that he has already filed a petition before the 3rd respondent seeking for stay of auction, this Court is of the considered view that an interim protection will have to be granted in favour of the petitioner by directing the respondents to keep the auction in abeyance for a limited period on condition that the petitioner deposits 30% of the demand amount for each of the Assessment Years viz., Assessment years 2009-10, 2010-11 and 201112, within a period of one week from the date of receipt of a copy of this order.
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