J.naseema v. The Income Tax Officer, Non Corporate Ward 3(1), Coimbatore

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14.07.2017 CORAM THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.5806 of 2017 andWMP.No.6221 of 2017 J.Naseema ...PetitionerVs The Income Tax Officer,Non Corporate Ward 3(1),Coimbatore. ...Respondent Prayer: Writ petition filed under Article 226 of theConstitution of India praying to issue a Writ of CertiorarifiedMandamus, calling for the records of the respondent in respectof PAN , quash the assessment order dated 30.12.2016and direct the respondent to pass fresh assessment order afterfurnishing the copies of the confirmation letters viz. Extractof the statements received from the 3 companies referred to inthe show caUse notice dated 14.12.2016 to enable the petitionerto file the reconciled accounts and affording a personalhearing. For Petitioner : Mr.R.AsokanFor Respondent : Mr.A.P.Srinivas Standing Counsel O R D E R The petitioner has filed this writ petition, challenging theorder of assessment under the provisions of the Income Tax forthe assessment year 2014-15. 2. The learned counsel appearing for the petitioner, in thecourse of arguments, submitted that after filing the writpetition, the petitioner has filed an appeal before theCommissioner of Income Tax (Appeals), challenging the impugnedorder. However, the reason for approaching this Court is on theground that despite the request made by the petitioner toprovide the confirmation letters received from three companies,referred to in the show cause notice, the respondent AssessingOfficer did not furnish the said confirmation letters to the https://hcservices.ecourts.gov.in/hcservices/ petitioner to enable her to reconcile the accounts. Further, itis submitted that when the books of accounts, bank statements,day books etc., are with the respondent, it is impossible forthe petitioner to reconcile the accounts. Therefore, thepetitioner would state that the respondent ought to haveprovided copies of the confirmation letters received from threecompanies and should have returned the books of accounts, bankstatements, day book etc., to the petitioner to enable her toreconcile the accounts and thereafter, ought to have provided anopportunity of personal hearing. 3. In my considered view, this issue can very well beagitated before the Appellate Authority, as the AppellateAuthority is the fact finding authority and is entitled to re-appreciate the facts, which were considered by the AssessingOfficer, namely the respondent. The petitioner's apprehension isthat the Appellate Authority having not been vested with anypower to remand the matter to the Assessing Officer, it will bea futile attempt on her part to pursue the appellate remedy. Thepetitioner need not have any apprehension in this regard, as theAppellate Authority can exercise all powers as that of theoriginal authority and if a request is made by the petitionerfor furnishing copies of confirmation letters from threecompanies, the same would be considered by the AppellateAuthority, after which the petitioner can file appropriatestatement or representation to reconcile the accounts, which hadbeen proposed in the show cause notice. Therefore, this Court isof the view that the following order will meet the ends ofjustice. 4. In the light of the above, the writ petition is disposed of : i) by directing the petitioner to pursue the appellateremedy as against the impugned assessment order. ii) The petitioner is granted liberty to file an applicationbefore the Appellate Authority seeking for copies ofconfirmation letters received from three companies referred toin the show cause notice. 4. In the light of the above, the writ petition is disposed of : i) by directing the petitioner to pursue the appellateremedy as against the impugned assessment order. ii) The petitioner is granted liberty to file an applicationbefore the Appellate Authority seeking for copies ofconfirmation letters received from three companies referred toin the show cause notice. iii) The Appellate Authority shall furnish the copies of theconfirmation letters received from the three companies referredto in the Show Cause Notice, after which, the authorisedrepresentative of the petitioner will be entitled to perusetheir books of accounts, bank statements, day book etc., and thesame shall be called for by the Appellate Authority from therespondent and made available for perusal by the authorisedrepresentative in the office of the Appellate Authority. iv) Upon receiving the copies of the confirmation lettersreceived from the three companies and after perusing the booksof accounts, bank statements etc., the petitioner is entitledto raise additional grounds before the Appellate Authority, ifneed arises. v) The Appellate Authority, shall thereafter, hear thepetitioner and dispose of the appeal on merits and in accordancewith law. No costs. Consequently, connected miscellaneous petition isclosed. Sd/- Asst.Registrar /true copy/ Sub Asst. Registrar svkiTo The Income Tax Officer,Non Corporate Ward 3(1),Coimbatore. +1cc to Mr.R.Asokan, Advocate Sr. 49607 +1cc to Mr.A.P.Srinivas, Advocate Sr. 49962 W.P.No.5806 of 2017 VGI(CO)VR(03/08/2017) https://hcservices.ecourts.gov.in/hcservices/