Court quashes tax payment order, directs proper appeal filing within 10 days to ensure appeal rights upheld.

The court granted the petitioner's request to quash the tax payment order by the Assessing Officer for the assessment years 2012-13 and 2015-16. The petitioner had initially filed appeals with the Commissioner of Income Tax (Appeals) for both years, but the appeal for 2015-16 was not found, leading to confusion about the filing location. The court directed the petitioner to provide clarification. It was discovered that the appeal for 2015-16 was mistakenly filed with Ayakar Savakendra (ASK) before being transferred to the Commissioner of Income Tax (Appeals), Coimbatore. The court instructed the petitioner to submit a proper appeal petition within ten days, emphasizing the right to appeal should not be hindered by technicalities. The Commissioner of Income Tax (Appeals) was directed to consider the appeal without limitation issues and to handle both years' appeals and stay petitions concurrently, suspending the tax payment order until further decisions were made. The judgment aimed to balance the petitioner's appeal rights with revenue protection, removing unnecessary obstacles.

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Issues:
1. Quashing of order passed by Assessing Officer for tax payment for assessment years 2012-13 and 2015-16.
2. Appeal filed before Commissioner of Income Tax (Appeals) for assessment years 2012-13 and 2015-16.
3. Appeal not traceable before Commissioner of Income Tax (Appeals) for the assessment year 2015-16.
4. Appeal filed before Ayakar Savakendra (ASK) instead of Commissioner of Income Tax (Appeals).
5. Bar on limitation for filing appeal petition before Commissioner of Income Tax (Appeals).
6. Directions to file proper appeal petition and stay petition before Commissioner of Income Tax (Appeals).

Analysis:
The petitioner sought a Writ of Certiorari to quash the order by the Assessing Officer demanding tax for the assessment years 2012-13 and 2015-16. The petitioner had filed appeals before the Commissioner of Income Tax (Appeals) for both years. However, the appeal for 2015-16 was not traceable before the Commissioner of Income Tax (Appeals), raising concerns about the filing location. The court directed the petitioner to file an affidavit and papers to clarify the appeal status. It was revealed that the appeal for 2015-16 was filed before Ayakar Savakendra (ASK) and later forwarded to the Commissioner of Income Tax (Appeals), Coimbatore.

A new issue emerged regarding the potential limitation bar for filing the appeal petition before the Commissioner of Income Tax (Appeals). The court emphasized that technicalities should not impede the petitioner's right to appeal under the Act. To address this, the court issued directions for the petitioner to file a proper appeal petition within ten days for the assessment year 2015-16. The Commissioner of Income Tax (Appeals) was instructed to entertain the appeal without rejection based on limitation and to hear it alongside the appeal for the assessment year 2012-13. Additionally, the stay petitions were to be heard together, and the impugned order demanding tax was to be kept in abeyance until further orders were passed by the Commissioner of Income Tax (Appeals). The judgment aimed to ensure the petitioner's appeal rights were upheld while safeguarding revenue interests, without imposing technical obstacles.

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