Https://Hcservices.ecourts.gov.in/Hcservices v. The Assistant Commissioner Of Income-Tax(Hq) Dispute Resolution Panel

IN THE HIGH COURT OF JUDICATURE AT MADRAS THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM W.P.Nos.2539 of 2016, 463 & 26255 of 2017 and 26962 of 2018andW.M.P.Nos.2169 of 2016, 490 & 491, 27923 & 27924 of 2017 and 31348 of 2018 W.P.No.2539 of 2016 M/s.Mobis India Limited,Rep.by its Director, Mr.Kyo Bin HaSon of CHUNG IL HAG-1, SIPCOT Industrial Park,Irrungattukottai,Sriperumbudur Taluk,Kanchipuram District – 602 117. ..PetitionerVs. 1.The Secretary, Dispute Resolution Panel-2, Bangalore Room No.714, 7[th] Floor, Income Tax Office, BMTC Building, 80 feet Road, Koramangala, Bangalore – 560 095. 2.Deputy Commissioner of Income Tax, Large Tax Payer Unit-II, 1775, Jawaharlal Nehru Inner Ring Road, Anna Nagar, Western Extension, Chennai – 600 101. ..Respondents Prayer : Writ Petition filed under Article 226 of theConstitution of India, to issue a Writ of CertiorarifiedMandamus, calling for the records in F.No.354/DRP-2/BNG/2015-16dated 16.12.2015 relating to the Assessment year 2011-2012 onthe file of the 1[st] respondent quash the same and directing the1[st] respondent it to pass a reasoned order after due opportunityto the petitioner. https://hcservices.ecourts.gov.in/hcservices/ W.P.No.463 of 2017M/s.Mobis India Limited,Rep.by its Director, Mr.Kyo Bin HaSon of CHUNG IL HAG-1, SIPCOT Industrial Park,Irrungattukottai,Sriperumbudur Taluk,Kanchipuram District – 602 117. ..Petitioner Vs. 1.The Assistant Commissioner of Income-tax(HQ) Dispute Resolution Panel-2, Bengaluru 7[th] Floor, Income Tax Office, BMTC Building, 80 feet Road, Koramangala, Bangalore – 560 095. 2.The Deputy Commissioner of Income Tax, Large Tax Payer Unit-II, 1775, Jawaharlal Nehru Inner Ring Road, Anna Nagar, Western Extension, Chennai – 600 101. ..Respondents Prayer : Writ Petition filed under Article 226 of theConstitution of India, to issue a Writ of CertiorarifiedMandamus, to call for the records in F.No.137/DRP-2/BANG/2016-17dated 20.12.2016 relating to the Assessment year 2012-2013 onthe file of the 1[st] respondent quash the same and direct the 1[st]respondent to pass a reasoned order after due opportunity to thepetitioner. W.P.No.26255 of 2017M/s.Mobis India Limited,Rep.by its Director, Mr.Kyo Bin HaSon of CHUNG IL HAG-1, SIPCOT Industrial Park,Irrungattukottai,Sriperumbudur Taluk,Kanchipuram District – 602 117. ..PetitionerVs. 1.The Secretary, Dispute Resolution Panel-2, Bengaluru 7[th] Floor, Income Tax Office, BMTC Building, 80 feet Road, Koramangala, Bangalore – 560 095. 2.The Deputy Commissioner of Income Tax, Large Tax Payer Unit-II, 1775, Jawaharlal Nehru Inner Ring Road, Anna Nagar, Western Extension, Chennai – 600 101. ..RespondentsPrayer : Writ Petition filed under Article 226 of theConstitution of India, to issue a Writ of CertiorarifiedMandamus, to call for the records in F.No.407/DRP-2-BNG/2016-17dated 22.09.2017 relating to the Assessment year 2013-2014 onthe file of the 1[st] respondent, quash the same and direct the 1[st]respondent to pass a reasoned order considering the objectionsraised after due opportunity to the petitioner. W.P.No.26962 of 2018M/s.Mobis India Limited,Rep.by its Director, Mr.Chung Min Kim, Age 41,G-1, SIPCOT Industrial Park,Irrungattukottai,Sriperumbudur Taluk,Kanchipuram District,Tamil Nadu – 602 117. ..Petitioner Vs. 1.The Secretriat, Dispute Resolution Panel-2, Bengaluru 'A' Wing, 4[th] Floor, Kendriya Sadan, Koramangala, Bangalore – 560 034. 2.The Deputy Commissioner of Income Tax, Large Tax Payer Unit-2, Room No.711, 7[th] Floor, New Block, 121, Nungambakkam High Road, Chennai – 600 034. 3.The Deputy Commissioner of Income Tax, Transfer Pricing Officer-2(2), 5[th] Floor, BSNL Building, Tower-1, 16, Greams Road, Chennai – 600 006. ..Respondents W.P.No.26962 of 2018M/s.Mobis India Limited,Rep.by its Director, Mr.Chung Min Kim, Age 41,G-1, SIPCOT Industrial Park,Irrungattukottai,Sriperumbudur Taluk,Kanchipuram District,Tamil Nadu – 602 117. ..Petitioner Vs. 1.The Secretriat, Dispute Resolution Panel-2, Bengaluru 'A' Wing, 4[th] Floor, Kendriya Sadan, Koramangala, Bangalore – 560 034. 2.The Deputy Commissioner of Income Tax, Large Tax Payer Unit-2, Room No.711, 7[th] Floor, New Block, 121, Nungambakkam High Road, Chennai – 600 034. 3.The Deputy Commissioner of Income Tax, Transfer Pricing Officer-2(2), 5[th] Floor, BSNL Building, Tower-1, 16, Greams Road, Chennai – 600 006. ..Respondents Prayer : Writ Petition filed under Article 226 of theConstitution of India, to issue a Writ of CertiorarifiedMandamus, to call for the records in F.No.128/DRP-2/BANG/2017-18dated 18.09.2018 on the file of the 1[st] respondent and theconsequential order of the 2[nd] respondent in PAN AAECM 3018M https://hcservices.ecourts.gov.in/hcservices/ dated 27.09.2018 for the Assessment Year 2014-15 and quash thesame and direct the 1[st] respondent to pass a reasoned orderconsidering the objections raised and binding judicialprecedents after due opportunity to the petitioner. The orders impugned dated 16.12.2015, 20.12.2016,22.09.2017, 18.09.2018 passed by the first respondent, relatingto the Assessment Years 2011-2012, 2012-2013, 2013-2014, 2014-15 are under challenge in the present writ petitions. 2. The learned Senior counsel appearing on behalf of thewrit petitioner raised a ground that the orders impugned arepassed based on the submission of the respondents/Department andthe objections and the materials filed by the writ petitionerare not considered by the Disputes Resolution Panel. Reading ofthe entire order reveals that there is no discussion orconsideration with reference to the defense taken by the writpetitioner and therefore, the orders impugned are untenable. 3. The learned Senior Standing counsel appearing on behalfof the respondents/Department is unable to dispute the saidcontentions with reference to the findings of the ordersimpugned. It is needless to state that an adjudication mustresult in findings with reference to the contentions raised bythe respective parties to the lis and in the absence of suchconsideration, the orders cannot be made tenable. 4. This Court is of the considered opinion that the ordersimpugned, reveals that there is no whisper about the contentionsraised by the writ petitioner before the Disputes ResolutionPanel and thus, it is a fit case to remand the matters back forfresh adjudication by providing opportunity to all the partiesand pass a speaking order, considering the materials availableon record. 5. Accordingly, the orders impugned dated 16.12.2015,20.12.2016, 22.09.2017, 18.09.2018, relating to the AssessmentYears 2011-2012, 2012-2013, 2013-2014, 2014-15 passed by thefirst respondent in proceedings in F.No.354/DRP-2/BNG/2015-16, F.No.137/DRP-2/BANG/2016-17,F.No.407/DRP-2-BNG/2016-17,F.No.128/DRP-2/BANG/2017-18 are quashed and the matters areremanded back to the first respondent for fresh adjudication onmerits and in accordance with law and by affording opportunityto all the parties concerned. The said exercise is directed tobe done within a period of six (6) months from the date ofreceipt of a copy of this order. The parties to the lis aredirected to co-operate for the early disposal of the case beforethe first respondent by avoiding unnecessary adjournments onflimsy grounds and consequently, all the writ petitions standallowed. No costs. Connected miscellaneous petitions are closed. Kak-s/d- Deputy Registrar True CopySub-Assistant RegistrarTo1.The Secretary, Dispute Resolution Panel-2, Bangalore Room No.714, 7[th] Floor, Income Tax Office, BMTC Building, 80 feet Road, Koramangala, Bangalore – 560 095. Kak-s/d- Deputy Registrar True CopySub-Assistant RegistrarTo1.The Secretary, Dispute Resolution Panel-2, Bangalore Room No.714, 7[th] Floor, Income Tax Office, BMTC Building, 80 feet Road, Koramangala, Bangalore – 560 095. 2.Deputy Commissioner of Income Tax, Large Tax Payer Unit-II, 1775, Jawaharlal Nehru Inner Ring Road, Anna Nagar, Western Extension, Chennai – 600 101. 3.The Assistant Commissioner of Income-tax(HQ) Dispute Resolution Panel-2, Bengaluru 7[th] Floor, Income Tax Office, BMTC Building, 80 feet Road, Koramangala, Bangalore – 560 095. Dispute Resolution Panel-2, Bengaluru 7[th] Floor, Income Tax Office, BMTC Building, 80 feet Road, Koramangala, Bangalore – 560 095. 4.The Secretriat, Dispute Resolution Panel-2, Bengaluru 'A' Wing, 4[th] Floor, Kendriya Sadan, Koramangala, Bangalore – 560 034. Dispute Resolution Panel-2, Bengaluru 'A' Wing, 4[th] Floor, Kendriya Sadan, Koramangala, Bangalore – 560 034. 5.The Deputy Commissioner of Income Tax, Large Tax Payer Unit-2, Room No.711, 7[th] Floor, New Block, 121, Nungambakkam High Road, Chennai – 600 034. Large Tax Payer Unit-2, Room No.711, 7[th] Floor, New Block, 121, Nungambakkam High Road, Chennai – 600 034. 6.The Deputy Commissioner of Income Tax, Transfer Pricing Officer-2(2), 5[th] Floor, BSNL Building, Tower-1,16,Greams Road, Chennai – 600 006. Transfer Pricing Officer-2(2), 5[th] Floor, BSNL Building, Tower-1,16,Greams Road, Chennai – 600 006. 1 cc to M/s. Hema Muralikrishan, Advocate Sr.230751 cc to M/s. Hema Muralikrishan, Advocate Sr.23075•4 ccs to M/s. Sandeep Bagmar, Advocate Sr.23472, 23473, 23474,234754 ccs to M/s. Sandeep Bagmar, Advocate Sr.23472, 23473, 23474,23475 W.P.Nos.2539 of 2016, 463& 26255 of 2017 and 26962of 2018 GMY(CO)EU 7/6/2021