IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO WRIT PETITION NO: 12483 OF 2025 -r’' Between: M/s The Pedapadu Large Sized Cooparetive Society Limited No.E864, E864, Pedapadu Village, Pedapadu Mandal, West Godavari District - 534 437, Andhra Pradesh. Represented by its Chief Executive Officer, Mr. Damaraju Venkata Subbarao, S/o. Mr. D.V.Rangarao. ...Petitioner AND 1. The Income Tax Officer, Ward 1, Eluru, Income Tax Office, 23-B-4-6/4, KKS Towers, RR Pet, Eluru - 534 002, Andhra Pradesh. 2. Assessment Unit, Income Tax Department, National e-Assessment Center, New Delhi, Room No. 401,2nd Floor, E-Ramp, Jawaharlal Nehru Stadium, New Delhi - 110 003. 3. The Principal Chief Commissioner of Income Tax, Andhra Pradesh and Telangana, IT Towers, 10-2-3, AC Guards, Masab Tank, Hyderabad - 500 004, Telangana. 4. The Joint Commissioner (Appeals) / the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Through the Principal Chief Commissioner of Income Tax (NaFAC), Delhi, North Block, New Delhi - 110 001. ,/ 5. The Central Board of Direct Taxes, Represented by its Chairman, Department of Revenue, Ministry of Finance, Government of India, Secretariat Buildings, New Delhi - 110 001. ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate Writ Order or Direction, declaring the order of the 1st Respondent 29.03.2025, vide DIN 25/1075234156(1), in directing the Petitioner to pay 20percent of the disputed demand, pending disposal of its appeal before the 1st Appellate Authority, i.e., the 4th Respondent herein, for the Assessment Year 2016 - 17, as arbitrary, illegal, bad in law, bereft of any valid reasons, violative of the principles of natural justice apart from being violative of Articles 14,19(1 )(g) and 265 of the Constitution of India and Sec. Income Tax Act, 1961, and consequently set aside the interests of justice. dated and Letter No. ITBA/COM/F/17/2024- 148A of the same in the lA NO: 1 OF 202Fi Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay all further proceedings, including the order of the 1st Respondent, dated 29,03.2025 any recovery, pursuant to vide DIN & Letter No.; ITBA/COM/F/17/2024-25/1075234156(1), in directing the Petitioners pay 20% of the disputed demand, pending disposal of its appeal before Appellate Authority, i.e., the 4th Respondent herein, for the Assessment Year 2016-17, pending disposal of the above Writ Petition. the 1st Counsel for the Petitioner: SRI. A V A SIVA KARTIKEYA '4. Counsel for the Respondents: SRI VAMSI KRISHNA BODAPATI LEARNED JUNIOR STANDING COUNSEL REPRESENTING MR ANUP KOUSHIK KARAVADI, SENIOR STANDING COUNSEL FOR INCOME TAX DEPARTMENT The Court made the following order: APHC010240062025 , IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3526] WEDNESDAY, THE SEVENTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO WRIT PETITION NO: 12483 OF 2025 Between: M/s The Pedapadu Large Sized Cooperative Society...PETITIONER Limited No.E864, Pedapadu Village, Pedapadu Mandal, West Godavari District Represented by its Chief Executive Officer, Mr.Damaraju Venkata Subbarao, S/o Mr.D.V.Rangarao. AND 534437, Andhra Pradesh, The Income Tax Officer and Others ...RESPONDENT(S) Counsel for the Petitioner; 1.AVASIVAKARTIKEYA Counsel for the Respondent(S): 1. 2 This Court delivered the following ORDER: {per NJS,J) Heard Mr.A.V.A.Siva Kartikeya, learned counsel for the petitioner. Also heard Mr.Vamsi Krishna Bodapati, learned Junior Standing Counsel representing Mr.Anup Koushik Karavadi, learned Senior Standing Counsel for the Income Tax Department. 2. The writ petition is filed seeking the following relief; to issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaring the order passed by the 1st Respondent, dated 29.03.2025, vide DIN & Letter No.lTBA/COM/F/17/2024- 25/1075234156(1), in directing the petitioner to pay 20% of the disputed demand, pending disposal of the appeal of the petitioner before the 1^‘ Appellate Authority, i.e., the 4*^ Respondent herein, for the Assessment Year 2016 - 17, as arbitrary, illegal, barred by limitation, bad in law, bereft of any valid reasons, violative of the principles of natural justice, apart from being violative of Articles 14,19(1)(g) and 265 of the Constitution of India and Sec USA of the Income Tax Act, 1961, and to consequently set aside the same in the interests of justice.” The learned counsel for the petitioner, while making submissions 3. with reference to various legal contentions raised in the writ affidavit submits the circumstances under which the petitioner society could not file its return of the tax in time. He submits that the order passed by the respondent No.1 directing the petitioner to pay 20% of the demanded amount, without considering the case of the petitioner, is not sustainable. He states that since the Registrar of Co-operative Societies conducted the audit beyond the due date for filing the Return of Income under the Income Tax Act, 1961, they could not file the Return of Income. He further states that the petitioner is not in a position to raise the demanded 3 amount and if the Revenue is allowed to recover the amounts during the pendency of the appeal before the 1®' Appellate Authority, it would cause great hardship to the petitioner and all its activities would get hampered He also submits that in similar by financially crippling the Assossee. circumstances a Coordinate Bench of this Court vide order dated 31.12.2024 in Writ Petition No.27342 of 2024 was pleased to dispose of the same with a direction to the Appellate Authority to dispose of the appeal within a period of six months and that during the pendency of the appeal, the Authorities shall not insist for the payment of the installments granted towards the outstanding amount. The learned counsel submits that in fact against the demands raised by the Assessing Authorities several writ petitions were filed and while entertaining the said writ petitions, interim orders were granted. Whereas, the learned Junior Standing Counsel for the respondent Department submits that it is not the case of the writ petitioner that it is not capable of paying the 20% of the disputed demand and further that having availed the remedy of appeal, the writ petitioner is not justified in filing the writ petition. 4. Though the learned counsel for the petitioner raised several legal contentions and it is also not in dispute that several writ petitions challenging the demands raised by the Assessing Authorities were entertained, in the light of the orders passed in Writ Petition No.27342 of 5. 2024, dated 31.12.2024 petition on similar lines. this Court is inclined to dispose of the writ 6. The respondent No.4-Appellate appeal preferred by the writ petitioner within the date of receipt of a appeal, no action to collect the be initiated and the liability of the petitioner, Authority shall dispose of the a period of six months from copy of this order. Pending disposal of the outstanding tax demand/installments shall if any, shall be subject to the decision of the Appellate Authority, in the appeal on merits, petitioner is at iiberty to file additional The material, if any, before the Appellate Authority and it is needless to state that before passing orders as indicated above, the petitioner shall hearing. be afforded an opportunity of 7. With the above directions, the writ petition is disposed of. No order as to costs. Miscellaneous petitions pending, if any, shall stand closed. SECTION OFFICER //TRUE COPY// To, 1. The Income Tax Officer, Ward 1, Eluru, income Tax Office, KKS Towers, RR Ret, Eluru - 534 002, Andhra Pradesh. 2. Assessment Unit, Income Tax Center, New Delhi, Room No. Nehru Stadium, New Delhi 3. The Principal Chief Commissioner Telangana, IT Towers 500 004, Telangana. 23-B-4-6/4, Department, National e-Assessment 401, 2nd Floor, E-Ramp, Jawaharlal - 110 003. of Income Tax, Andhra Pradesh 10-2-3, AC Guards, Masab Tank, and Hyderabad - f 4. The Joint Commissioner (Appeals) / the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Through the Principal Chief Commissioner of Income Tax (NaFAC), Delhi, North Block, New Delhi - 110 001. 5. The Chairman, Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, Secretariat Buildings, New Delhi - 110 001. 6. OneCCto Sri. A V A Siva Kartikeya Advocate [OPUC] 7. One CC to Sri. Anup Koushik Karavadi, SC for Income Tax [OPUC] 8. Three CD Copies GSC HIGH COURT DATED:07/05/2025 ORDER WP.No.12483 of 2025 2 2 SEP 2025 CT i/-^» DISPOSING THE WP WITHOUT COSTS