Althaf Ahmed Sarabunisha Begum v. Commissioner Of Income Tax Appeals

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07.02.2020 CORAM THE HONOURABLE Dr. JUSTICE ANITA SUMANTH W.P.Nos.2483, 2486 & 2487 of 2020and WMP.Nos.2881, 2885 & 2886 of 2020 Althaf Ahmed Sarabunisha Begum.. Petitioner in all WPs Vs. 1.Commissioner of Income Tax Appeals-6, 121, Mahatma Gandhi Road, Nungaambakkam, Chennai-600 034. 2.Assistant Commissioner of Income Tax (OSD), Corporate Ward – 2(2), 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034... Respondents in all WPs Common Prayer:- Writ Petitions filed under Article 226 of theConstitution of India, praying for the issuance of a Writ ofCertiorarified Mandamus, call for the records pertaining to theimpugned appellate order dated 13.11.2019 issued by theRespondent No.1 under section 250 of the Income Tax Act 1961 forthe assessment year 2012-2013, 2013-2014 and 2014-2015respectively and quash the same. (In all WPs) For Petitioner : Ms.T.V.Muthu AbiramiFor Respondents: Mr.A.P.Srinivas, Senior Standing CounselCOMMON ORDER The petitioner challenges an order of the Commissioner ofIncome Tax (Appeals) dated 13.11.2019 on the sole ground thatthe effective opportunity was not granted to thepetitioner/authorised representatives for pursuing the matter inappeal. 1/4 https://hcservices.ecourts.gov.in/hcservices/ 2.A perusal of the impugned order reveals that notices havebeen issued listing the matter on 24.06.2019, 11.07.2019,30.07.2019, 13.08.2019 and 08.11.2019. On all occasions therehas been representation by the assessee and this is not a casewere the petitioner has ignored notices of hearing. On the firstthree occasions, adjournment was sought on the ground that,according to the learned counsel for the petitioner, the detailsof legal heirs were awaited. The assessment itself has been madein the name of the legal heir of the deceased assessee. Thisrequest thus appears reasonable. The adjournments on 13.08.2019and 08.11.2019 have been sought on the ground that theauthorised representative was unwell and suffered from Dengue.Medical records are also available on file in support of hercontention in this regard.3.Solely in the interests of substantial justice, theimpugned order is set aside and the Commissioner of Income Tax(Appeals) directed to hear the matter and decide the same onmerits. 4.Let the petitioner/authorised representative appear beforethe Commissioner of Income Tax (Appeals) on Friday, the 21[st] ofFebruary, 2020 at 10.30 a.m. without expecting any furthernoticeinthisregard.Afterhearingofthepetitioner/authorised representative, an order be passed onmerits and in accordance with law, within a period of six weeksfrom date of conclusion of personal hearing. 5.These writ petitions are disposed in the aforesaid terms.No costs. Consequently, connected miscellaneous petitions areclosed. Sd/- //True Copy// Sub Assistant Registrar To 1.Commissioner of Income Tax Appeals-6, 121, Mahatma Gandhi Road, Nungaambakkam, Chennai-600 034. 2/4 https://hcservices.ecourts.gov.in/hcservices/ 2.Assistant Commissioner of Income Tax (OSD), Corporate Ward – 2(2), 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. +2cc to M/s.Abithabanu, Advocate sr.10797, 10796+1cc to M/s.Hema Murali Krishnan, Advocate sr.10226W.P.Nos.2483, 2486 & 2487 of 2020and WMP.Nos.2881, 2885 & 2886 of 2020 nr 05/03/2020 3/4