Annamalai Ganesh v. Income Tax Officer, Income Tax Department, Ward Ii Vellore

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 28.04.2021 CORAM THE HONOURABLE DR. JUSTICE ANITA SUMANTHW.P. No.10640 of 2021& WMP Nos.11259 and 11260 of 2021 Annamalai Ganesh ...PetitionerVs. 1.Income Tax Officer, Income Tax Department, Ward II Vellore, No.2 Barrcks Cross Road, Officers Line, Vellore – 632 001. 2.Income Tax Officer, Income Tax Department, Ward II, Thiruvannamalai District, No.25 Valayalkara Street, Thiruvannamalai – 606 601. ...Respondents Prayer: Writ Petition filed under Article 226 of the Constitu-tion of India praying to issue Writ of Certiorarified Mandamuscalling for the records of the 2[nd] respondent relating to theimpugned order of assessment vide Order No.ITBA/AST/S/144/2019-20/1021908674(1) dated 08.12.2019 for the assessment year 2017-18 passed by the 2[nd] respondent and the consequent impugnedorder of the 1[st]respondent vide ITBA/REC/S/155_1/2020-21/1027550962(1) dated 21.07.2020, quash the same as illegal,arbitrary and devoid of merit and direct the 1[st] respondent toconduct a fresh assessment of the income of petitioner. For Petitioner : Mr.Salai VarunFor Respondents : Mr.Prabu Mukund Arunkumar Junior Standing Counsel – R1 Mr.ANR.Jayaprathap Junior Standing Counsel – R2O R D E R Mr.Prabu Mukund Arun Kumar, learned Junior Standing Counselaccepts notice for R1 and Mr.ANR.Jayaprathap, learned JuniorStanding Counsel accepts notice for R2. Both learned counselhave been served with a copy of the Writ Petition and itsannexures and are ready to proceed with the matter finally, evenat the stage of admission. Hence, by consent of both sides, https://hcservices.ecourts.gov.in/hcservices/ this Writ Petition is disposed finally, even at this stage.Learned respondent counsel do not have much to say in the lightof the submissions made by the learned counsel for thepetitioner, as recorded by me in the paragraphs to follow. 2. The petitioner challenges an order of assessment dated08.12.2019 passed in terms of the provisions of the Income TaxAct, 1961 (in short 'Act') by R2, who is the Income Tax Officerat Thiruvannamalai, and the order subsequently rectifying theassessment under Section 154 on 21.07.2020 passed by the IncomeTax Officer, Vellore/R1. 3. The sole ground raised and argued before me is that theimpugned order, passed under Section 144 of the Act to the bestof the Assessing Officer's judgment, greatly prejudices thepetitioner. Non-appearance was on account of the fact that hisfather had suffered a traumatic road accident in March, 2017,which rendered him brain dead. A medical certificate dated17.03.2016 has been issued by the Department of NeurologicalSciences, Christian Medical College, Vellore certifying that,pursuant to the road accident on 02.03.2016, the petitioner'sfather had suffered traumatic brain injury and there has beenneurological damage caused, associated with loss of memory. Thedischarge summary is dated 01.08.2017 and the petitioner statesthat his father is being taken care at home, though in avegetative state. He would only pray that he be granted onemore opportunity to appear before the Assessing Officer and makehis submissions. 4. I note that there has been a hiatus of two years betweenthe discharge of the petitioner's father and the issuance ofnotice by the Assessing Officer prior to framing of assessment,vide order dated 08.12.2019. However, taking a humanitarianview of the matter, to which there is no serious opposition putforth by the learned counsel for the respondents, I am of theview that substantial interests of justice would requirepermitting the petitioner to cause appearance before theAssessing Officer/R2 and put forth his submission. The filesfor assessment of the petitioner appear to have been transferredfrom R1 to R2. No challenge is put forth to the transfer offiles from R1 to R2. 4. I note that there has been a hiatus of two years betweenthe discharge of the petitioner's father and the issuance ofnotice by the Assessing Officer prior to framing of assessment,vide order dated 08.12.2019. However, taking a humanitarianview of the matter, to which there is no serious opposition putforth by the learned counsel for the respondents, I am of theview that substantial interests of justice would requirepermitting the petitioner to cause appearance before theAssessing Officer/R2 and put forth his submission. The filesfor assessment of the petitioner appear to have been transferredfrom R1 to R2. No challenge is put forth to the transfer offiles from R1 to R2. 5. Thus the impugned order and the consequentrectification are set aside. The petitioner will appear beforeR2 along with all/necessary materials in support of his stand onWednesday, the 12[th] of May, 2021 at 10.30 a.m. without expectingany further notice in this regard, either virtually or by way ofphysical hearing, as may be mutually convenient to the partiesand bearing in mind the Standard Operating Procedures that arein force at the relevant point of time. After hearing the petitioner and taking into consideration all/any materials thatmay be filed by the petitioner, an order of assessment shall bepassed de novo within a period of six (6) weeks from the date offirst hearing. 6. This Writ Petition is disposed in the aforesaid terms.No costs. Consequently, connected Miscellaneous Petition isclosed. Sd/- Assistant Registrar(CS VII) //True Copy// Sub Assistant RegistrarslTo 1.Income Tax Officer, Income Tax Department, Ward II Vellore, No.2 Barrcks Cross Road, Officers Line, Vellore – 632 001. 2.Income Tax Officer, Income Tax Department, Ward II, Thiruvannamalai District, No.25 Valayalkara Street, Thiruvannamalai – 606 601. +cc to M/s.A.P.Srinivas Sr Standing Counsel(Income tax), Casr25952+cc to M/s.Hema MuraliKrishnan Sr Standing Counsel, Casr 26153 SSN(CO)baf 05/05/2021 W.P. No.10640 of 2021 & WMP Nos.11259 and 11260 of 2021