4 [3526 ] THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI^^ (Special Original Jurisdiction) IN f - V T'V: m ‘ ^ ill o 1 W -c* FRIDAY ,THE SECOND DAY OF MAY ^ TWO THOUSAND AND TWENTY FIVE Mm .h^f (I*'. •'V.' PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA^ AND THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO WRIT PETITION NO: 11531 OF 2025 Between: M/s Kapusambam P A C S-'Ltd, Kapusambam V M Duggivalsa PO, 535 101, Andhra Pradesh, Garividi Mandal, Vizianagaram Represented by its Chief Executive Officer, Mr. Suri Demudu Kapusetti, S/o. Mr. Pyditalli Kapusetti. ...PETITIONARY AND 1. The Principal Commissioner of Income Tax - 1, Visakhapatnam, 2nd Floor, Aayakar Bhavan, Daba Gardens, Visakhapatnam - 530 020, Andhra Pradesh. 2. The Income Tax Officer - Ward 1, Vijayanagaram, income Tax Office, Koppu Guarana Building, Siddartha Nagar, Vizianagaram, Andhra Pradesh - 535 002. r 3. Assessment Unit. Income Tax Center. New Delhi. Room No. Nehru Stadium. New Delhi - 110 003 Department, National e-Assessment - 401. 2nd Floor. E-Ramp, Jawaharlal 4. The Joint Commissioner (Appeals) / the (Appeals), National Faceless Appeal Principal Chief Commissioner of Income Block, New Delhi - 110 001 ^ 5. The Chief Commissioner of Income Guards, Masab Tank, Hyderabad Commissioner of Income Tax Centre, Delhi, Through the Tax (NaFAC), Delhi, North Tax, Hyderabad, I T Towers, AC 500 004, Telangana'-^ ...RESPONDENT/S ^ Petition under Articie 226^fhe Constitution of india i that in the circumstances stated i is filed praying in the affidavit filed therewith the High any other appropriate Court may be pleased to i Writ, Order issue a.Writ of Mandamus or Vide DiN m' Py 1 st Respondent^ vide ™ & Letter No.- ITBA/COM/F/17/2024-25/1068263720(1) 02.09.2024 in directing the Petitioner to demand, pending disposal of the dated pay 15percent of the disputed appeal of the Petitioner before the 1st Appeliate Authority, i.e., the 4th Respondent herein Year 2019 - 20, tor the Assessment as arbitrary, iliegai, barred by limitation, bad in law, void-ab- nf ... , " principles of natural justice, apart from being violative rticles 14, 19(1)(g) and 265-ofthe Constitution of India and Sec MSA of ^ - -- - same in the initio, violative of the lA NO: 1 OF 9091; Petition under Section 151 CPC is filed circumstances stated in the affidavit filed i Court may be pleased to stay^ further proceedings, including any recovery, pursuant to the order passed by the 1« Respondent vide DIN praying that in the in support of the petition, the High and Letter No.- ITBA/COM/F/17/2024-25/1068263720(1), dated 02.09.2024 in directing the Petitioner to pay 15percent of the disputed demand, pending disposal of the appeal of the Petitioner before the 1st Appellate Authority, i.e., the 4th Respondent herein, tor the Assessment Year 2019 - 20 Counsel for the Petitioner(s):SRI. A V A SIVA KARTIKEYA Counsel for the Respondents: SRI ANUP KOUSHIKKARAVADI, Standing Counsel For Income Tax The Court made the following: IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) FRIDAY, THE SECOND DAY OF MAY TWO thousand AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR WRIT PETITION No.11531 nf [3526] RAO Between: ^ PACS Limited, Kapusambam V M Duggivalasa PO. Garividi M. Vizianagaram - 535 101. Andhra Pradesh Represented by its Chief Executive Officer Kapusetti. S/o.Mr.Pydita|li Kapusetti. AND I.The Principal Commissioner of Income Tax-1. Visakhapatnam. 2 Floor, Aayakar Bhavan, Daba Gardens, Visakhapatnam - 530 020 Andhra Pradesh, and others. Counsel for the Petitioner: 1.AVASIVAKARTIKEYA Counsel for the Respondents: Mr.Suri Demudu ...Petitioner nd ...Respondents 1. This Court delivered the following ORDER: (per NJS.J) Heard Mr.A.V.A.Siva Kartikeya, learned counsel for the petitioner, who appeared through online. Also heard Mr.Vamsi Krishna learned Junior Standing Counset representing Mr.Anup Koushik Karavadi, learned Senior Standing Counsel for Department. Bodapati, the Income Tax 2 The writ petition is filed seeking the following relief: 2. “ to issue a Writ of Mandamus or any other appropriate Writ, Order or Direction, declaring the order passed by the 1^‘ Respondent, vide DIN and Letter No.lTBA/COM/F/17/2024-25/1068263720(1), dated 02.09.2024 in directing the petitioner to pay 15% 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 2019-20, as arbitrary, illegal) barred by limitation, bad in law, void-ab-initio, 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 148A of the Income Tax Act, 1961, and to consequently set aside the same In the interests,pfjustIcQ..’'. The learned counsel for the-petitioner, while making submissions 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 15% of the demanded amount, without considering the case.of the petitioner, is ,not sustainable. He states that due to financial constraints, even the instalments granted by the respondent No.1 were not paid. He also submits that in similar 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 instalments 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. 3. 4. 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 instalment amounts and further that having availed the remedy of appeal, the writ petitioner is not justified in filing the writ petition. . 5. Though the learned counsel for the petitioner raised several legal several writ petitions Authorities were contentions and it is also ndf in dispute that challenging the demands raised by the Assessing entertained, in the light of the orders passed in Writ Petition No.27342 of 2024, dated 31.12.2024, this Court is inclined to dispose of the writ petition on similar lines. 6. The respondent No.4-Appellate Authority appeal preferred by the. writ petitioner with in the date of receipt of shall dispose of the a period of six months from copy of This order. Pending disposal of the appeal, no action to collect the outstanding tax demand/instalments be initiated and the liability pf the petitioner. a shall if any, shall be subject to the decision of the Appellate ^uthori^y, in the appeal on merits, petitioner is at liberty to file additional Appellate Authority and it is needless to state that before passing orders as indicated above, the petitioner shall be afforded The material, if any, before the an opportunity of hearing. 7. With the above directions, the writ petition is disposed of. No order as to costs. Miscellaneous petitions^ending, if any, shall stand closed. SD/- M. PRABHAKAR RAO ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To, 1. The Principal Commissioner of Income Tax - 1, Visakhapatnam, 2nd Floor, Aayakar Bhavan, Daba Gardens, Visakhapatnam - 530 020, Andhra Pradesh. 2. The Income Tax Officer - Ward 1, Vijayanagaram, income Tax Office, Koppu Guarana Building, Siddartha Nagar, Vizianagaram, Andhra Pradesh - 535 002. 3. 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 4. The Joint Commissioner (Appeals) / the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Through Principal Chief Commissioner of Income Tax (NaFAC), Delhi, North Block, New Delhi - 110 001 /• the 5. The Chief Commissioner of Income Tax, Flyderabad, I T Towers, AC Guards, Masab Tank, Hyderabad - 500 004, Telangana . [1 TO 5 by RPAD] ■ 6. One CC to SRI. A V A SIVA I^RTIKEYA Advocate [OPUC] 7. One CC to SRI ANUP KOUSHIKKARAVADI, Standing Counsel For Income Tax [OPUC] 8. Three CD Copies - \ HIGH COURT DATED:02/05/2025 ORDER WP.No.11531 of 2025 m ^ Current beciion ^ THE WRIT PETITION IS DISPOSED OF WITHOUT COSTS