Abdul Azeez Rahamathunisano v. The Assistant Commissioner Of Income Tax National E-Assessment Centre, Delhi Room

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 10.12.2021CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN WP.No.17506 of 2021andWMP.Nos.18605, 18608 & 24590 of 2021 [Video Conferencing] Abdul Azeez RahamathunisaNo.5, Moores RoadThousand LightsChennai – 600 006.PAN : ...Petitioner -Vs.- 1. The Assistant Commissioner of Income Tax National e-Assessment Centre, Delhi Room No.401, 2[nd] Floor, E-Ramp, Jawaharlal Nehru Stadium Delhi – 110 003. 2. The Income Tax Officer Non Corporate Ward – 3(1), Chennai Income Tax Department 121, Nungambakkam High Road Nungambakkam Chennai – 600 034. 3. The Principal Commissioner of Income Tax Chennai – 4 Income Tax Department 121, Nungambakkam High Road Nungambakkam Chennai – 600 034....Respondents Prayer :- Writ Petition filed under Article 226 of the Constitutionof India to issue a Writ of Certiorarified Mandamus to callfor the records of the Writ Petitioner on the file of thefirst respondent to quash the impugned order dated 31.05.2021passed u/s 147 r.w.s 144 of the Act for the Assessment Year2013-14inITBA/AST/S/147/2021-22/1033186633(1)andconsequently direct the first respondent to complete the freshassessment for the assessment year 2013-14 after grantingreasonable/sufficient opportunity of hearing. https://hcservices.ecourts.gov.in/hcservices/ For Petitioner:Mr.A.S.SriramanFor Respondents :Mrs.Hema Muralikrishnan, Senior Standing Counsel ORDER The petitioner has challenged the impugned assessmentorder dated 31.05.2021 on the ground that the aforesaid orderwas not preceded with the issuance of a show cause notice anddraft assessment order as is contemplated under Section 144Bof the Income Tax Act, 1961 which came into effect from01.04.2021. 2.The learned counsel for the petitioner submits that thepetitioner is a senior citizen residing in Dubai and thatthere was a bereavement and that the petitioner herselfcontracted COVID at the time, when three notices were issuedunder Section 142(1) of the Income Tax Act, 1961 on10.03.2021, 05.04.2021 and 30.04.2021. 3.Opposing the prayer sought for in this Writ Petition,the learned Senior Standing Counsel for the respondents wouldsubmit that the petitioner has an alternate remedy underSection 246(A) of the Income Tax Act, 1961 and that thenotices referred to in the typed set of documents filed by thepetitioner are not the only notices which were issued to thepetitioner but also to authorized representative of thepetitioner. It is submitted that earlier also several noticeswere issued which were not replied and therefore, there is nomerits in this Writ Petition. 4.Heard the learned counsel for the petitioner and thelearned Senior Standing Counsel for the respondents. Perusedthe affidavit filed in support of the Writ Petition and alsothe typed set of documents. 5.The petitioner is an octogenarian aged about 80 years.The petitioner had suffered personal bereavement on account ofdeath of her Power Holder who was taking care of thepetitioner's requirements as the petitioner is a NRI. 6.Considering the fact that the impugned order has beenpassed without issuance of a show cause notice and mandatorydraft assessment order, the impugned order passed by the firstrespondent cannot be sustained. 7.Considering the same, this Writ Petition is allowed byquashing the impugned order. The case is remitted back to thefirst respondent to pass a speaking order within a period of60 days from the date of receipt of a copy of this order. Theimpugned order which stands quashed by this order shall behttps://hcservices.ecourts.gov.in/hcservices/treated as a show cause notice and draft assessment order. 6.Considering the fact that the impugned order has beenpassed without issuance of a show cause notice and mandatorydraft assessment order, the impugned order passed by the firstrespondent cannot be sustained. 7.Considering the same, this Writ Petition is allowed byquashing the impugned order. The case is remitted back to thefirst respondent to pass a speaking order within a period of60 days from the date of receipt of a copy of this order. Theimpugned order which stands quashed by this order shall behttps://hcservices.ecourts.gov.in/hcservices/treated as a show cause notice and draft assessment order. 8.The respondents are also given liberty to issuecorrigendum, if any within a period of 15 days from the dateof receipt of a copy of this order. The petitioner shall giveappropriate reply within a period of 30 days thereafter. Thefirst respondent shall pass the final order preferably beforethe expiry of 60 days from the date of receipt of a copy ofthis order. The respondents are directed to suitably directthe administrator of the Web Portal to facilitate thepetitioner to file reply and to attend personal hearingthrough Video Conferencing either by herself or by herauthorized representative. 9.The Writ Petition stands allowed in terms of the aboveobservations. Consequently, connected miscellaneous petitionsare closed. No costs. Sd/- Assistant Registrar (CS-VII)//True Copy// pgp Sub Assistant Registrar To 1. The Assistant Commissioner of Income Tax National e-Assessment Centre, Delhi Room No.401, 2[nd] Floor, E-Ramp, Jawaharlal Nehru Stadium Delhi – 110 003. 2. The Income Tax Officer, Non Corporate Ward – 3(1), Chennai, Income Tax Department, 121, Nungambakkam High Road, Nungambakkam, Chennai – 600 034. 3. The Principal Commissioner of Income Tax, Chennai – 4 Income Tax Department, 121, Nungambakkam High Road, Nungambakkam, Chennai – 600 034. +1cc to Mrs.Hema Muralikrishnan, Advocate SR. No.65951 CA (CO)PR (12/01/2022) https://hcservices.ecourts.gov.in/hcservices/