Bhawar Sales Corporation,Rep. By Its v. The Assistant Director Of Income Tax Cpc, Centralized Processing Centre, Income Tax Department

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM : THE HONOURABLE MR.JUSTICE R.SURESH KUMAR W.P.NO.7120 OF 2022ANDW.M.P.NOS.7127, 7130 & 7131 OF 2022 Bhawar Sales Corporation,Rep. by its Partner Mr.Sanjay Kumar,8A, No.18/8-A, Subrayya Street,Shenoy Nagar,Chennai – 600 030.PAN No. ... Petitioner Vs. 1. The Assistant Director of Income Tax CPC, Centralized Processing Centre, Income Tax Department, 48/1 & 48/2, Prestige Alpha, Beratena Agrahara, Electronic City (Post), Hosur Road, Bengaluru – 560 500. 2. The Assistant Commissioner of Income Tax, Non Corporate Circle – 10(1), No.121, Mahatma Gandhi Road, Nungambakkam, Chennai – 34. ... Respondents Prayer : Writ Petition filed under Article 226 of theConstitution of India for issuance of a Writ of Certiorari, tocall for the records of the 1[st] respondent herein in AssessmentProceedings in PAN No. for AY 2019-20 and quash theImpugned Order No.CPC/1920/A5/2000054747 dated 07.05.2020 passedby the 1[st] respondent for the Assessment Year 2019-20. For Petitioner : Mr.G.Vardini KarthickFor Respondents: Mrs.Hema MuralikrishnanSenior Standing Counsel The prayer sought for herein is for a Writ of Certiorari, tocall for the records of the 1[st] respondent herein in AssessmentProceedings in PAN No. for AY 2019-20 and quash theImpugned Order No.CPC/1920/A5/2000054747 dated 07.05.2020 passedby the 1[st] respondent for the Assessment Year 2019-20. 2. In respect of the Assessment Year 2019-20, the returnfiled by the petitioner was verified and an intimation under theproviso to Section 143(1) of the Income Tax Act, 1961 (in short'the Act') was issued, which has not been responded since by thepetitioner/assessee, they proceeded to complete the same andgiven an intimation under Section 143(1) of the Act bycompleting the assessment under various heads. Challenging thesame, the present writ petition has been filed. 3. Mr.G.Vardini Karthick, learned counsel appearing for thepetitioner though made an attempt to canvass certain pointsassailing the order impugned, after hearing the learned counsel,this Court is of the view that, those points can be canvassedbefore the Appellate Authority as necessarily it relates to themerits of the case. 4. Here as per the procedure contemplated under Section 143(1) of the Act, especially under the proviso, notice/intimationalready been given, which has been recorded in the impugnedorder itself that, on 12.02.2020, the said intimation-cum-noticehas been sent through e-mail of the petitioner/assessee, butthat has not been responded. Therefore, as per the proviso toSection 143(1)(a), these orders have been passed. Therefore, onthat ground of alleged violation of principles of naturaljustice, the petitioner cannot assail this impugned ordersuccessfully by invoking the extraordinary jurisdiction of thisCourt. 5. Hence, I am not inclined to entertain this writ petition,therefore, it is liable to be dismissed, accordingly, it isdismissed, relegating the petitioner/assessee to go before theAppellate Authority to file appeal before the Commissioner ofIncome Tax (Appeals) i.e., CIT (Appeals) under Section 246A ofthe Act. If such an appeal is filed within a period of two weeksfrom today, the same may be entertained and decided by the Appellate Authority on merits. No costs. Consequently, connectedmiscellaneous petitions are closed. Sd/- Assistant Registrar(CS-IV) //True Copy// Sub Assistant Registrar sp/sgl To 1. The Assistant Director of Income Tax CPC, Centralized Processing Centre, Income Tax Department, 48/1 & 48/2, Prestige Alpha, Beratena Agrahara, Electronic City (Post), Hosur Road, Bengaluru – 560 500.2. The Assistant Commissioner of Income Tax, Non Corporate Circle – 10(1), No.121, Mahatma Gandhi Road, Nungambakkam, Chennai – 34. +1cc to M/s.Hema Muralikrishnan, Advocate, S.R.No.20089 +1cc to M/s.Arun Kurian Joseph, Advocate, S.R.No.20044 W.P.No.7120 of 2022 MG(CO)RLP(04/04/2022)