Amtex Software Solutions Pvt. Ltd v. Assistant Commissioner Of Income Tax (Osd) Corporate Range 1, Chennai – 34

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 03.03.2022 CORAM: THE HON'BLE MR.JUSTICE R.MAHADEVANANDTHE HON'BLE MR.JUSTICE J.SATHYA NARAYANA PRASAD W.A.No.2981 of 2019and C.M.P.No.19279 of 2019 Amtex Software Solutions Pvt. Ltd.,No.75, Century Centre,TTK Road, Alwarpet,Chennai – 600 018AAFCA0638J ...Appellant Versus 1. Assistant Commissioner of Income Tax (OSD) Corporate Range 1, Chennai – 34. 2. Deputy Commissioner of Income Tax, Corporate Circle 1(1), Chennai – 600 034. ...Respondents Writ Appeal filed under Clause 15 of Letters Patent, prayingto set aside the order of the learned Judge made in W.P.No.16140of 2019 dated 12.06.2019. Prayer in W.P.No.16140 of 2019: Writ petition filed underArticle 226 of the Constitution of India praying for issuance ofa Writ of Certiorari calling for the records 1[st] Respondent inPAN.No.AAFCA0638J for assessment year 2013-14 and quash theimpugned notice no.NIL under section 274 read with section 271(1) (c) of the Income Tax Act 1961 dated 23.12.2016 issued bythe 1[st] Respondent herein and pass such further or other order ororders as this Hon'ble court may deem fit and proper in thecircumstances of the case. For Appellant:Ms.G.Vardini KarthikFor Respondents:Mrs.Hema Muralikrishnan,Senior Standing Counsel JUDGMENT (Judgement of the Court was delivered by R.MAHADEVAN, J.) Challenging the show cause notice dated 23.12.2016, callingupon the appellant / assessee to explain as to why an orderimposing penalty under section 271(1)(c) of the Income-tax Act1961 should not be levied, in consequence to the assessmentorder passed under section 143(3), relating to the year 2013-14,the Writ Petition bearing No.16140/2019 came to be filed by theappellant / assessee. The said writ petition was disposed of bythe learned Judge, by order dated 12.06.2019, in the followingterms: “29. In the light of the aforesaid discussion,this Court passes the following order: a) the impugned SCN being SCN dated 23.12.2016bearing reference No.PAN: shall be kept inabeyance for a period of three weeks from the date ofreceipt of a copy of this order. b) within the aforesaid three weeks, secondrespondent shall issue a corrigendum/addendum/errata tothe impugned SCN clearly setting out the ground/s onwhich impugned SCN was issued i.e., as to whether ithas been issued on the ground that particulars havebeen concealed or on the ground that inaccurateparticulars of income have been furnished or both. c) aforesaid addendum/corrigendum/errata toimpugned SCN shall be duly served on the writpetitioner with due acknowledgement within theaforesaid three weeks period and from the date ofservice, writ petitioner shall be given another threeweeks time to respond to the impugned SCN read withaddendum/corrigendum/errata. d) It is open to the writ petitioner to ask forthe basis on which the impugned SCN is predicated andthe basis on which the same has been issued and thesame will be dealt with in a manner known to law. e) after receipt of response from the writpetitioner and in the event of writ petitioner choosingto opt for availing the opportunity of being heard inperson, i.e., personal hearing, the same shall also begrantedandtheimpugnedSCNalongwithaddendum/corrigendum/errata shall be carried to itslogical end in accordance with law after adhering toall natural justice principles.” Aggrieved by the aforesaid order, the appellant / assessee hascome up with this writ appeal. 2.When the matter was taken up for hearing, the learnedcounsel for the appellant filed a Memo dated 01.02.2022 statingthat the appellant/ assessee preferred an appeal before CIT(A) on https://hcservices.ecourts.gov.in/hcservices/ 2.When the matter was taken up for hearing, the learnedcounsel for the appellant filed a Memo dated 01.02.2022 statingthat the appellant/ assessee preferred an appeal before CIT(A) on https://hcservices.ecourts.gov.in/hcservices/ the quantum issue for the assessment year 2013-14, but theysubsequently withdrew the same on the ground that they had optedfor the Vivad Se Vishwas Scheme on the quantum issue and alsofiled Form 3 and Form 4 in relation to the same and hence, thepenalty proceedings have become infructuous. Thus, according tothe learned counsel, nothing survives for adjudication in thiswrit appeal. 3.Recording the aforesaid submissions and the memo dated01.02.2022 filed on the side of the appellant / assessee, thiswrit appeal stands dismissed as having become infructuous. Nocosts. Consequently, connected miscellaneous petition is closed. Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar mrrTo1. The Assistant Commissioner of Income Tax (OSD) Corporate Range 1, Chennai – 34.2. The Deputy Commissioner of Income Tax, Corporate Circle 1(1), Chennai – 600 034. +1cc to M/s.G.Vardini Karthik, Advocate, S.R.No.15113 +1cc to M/s.Hema Muralikrishnan, Advocate, S.R.No.14391 W.A.No.2981 of 2019 MG(CO)RGA(22/03/2022)(25/03/2022)