K.manivannan v. The Commissioner Income Tax Department Chennai 600 034

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HONOURABLE DR. JUSTICE VINEET KOTHARI AND THE HONOURABLE MR. JUSTICE C.V.KARTHIKEYAN WA.No.990/2019 & CMP.No.7437/2019 K.Manivannan.. Appellant/Petitioner Vs 1.The Commissioner Income Tax Department Chennai 600 034. 2.The Income Tax Officer Non Corporate Ward 10[3] Chennai 600 034. .. Respondents/Respondents Prayer in the writ appeal: Writ Appeal filed under Clause 15 ofthe Letters Patent against the order dated 28.01.2019 made inWP.No.2227/2019. W.P.2227/2019:Writ Petition filed under Article 226 of the Constitution ofIndia praying to issue a Writ of Certiorari to call for therecords relevant to the order passed by the 2nd respondent inOrder No. ITBA/ AST/ S/ 143(3)/ 2018-19/ 1014624869(1) dated28.12.2018 and consequently demand Notice No.ITBA/ AST/ S/ 156/2018-19/ 1014624937(1) Dated 28.12.2018 under section 156 of theIncome Tax Act 1961 and quash the same is illegal, improper ,unreasonable against the law and principles of natural justice. For Appellant: M/s.S.Sujatha For R1&R2:Mr.M.NarayanasamySenior Standing Counsel JUDGMENT [Judgment of the Court was delivered by DR.VINEET KOTHARI, J.] https://hcservices.ecourts.gov.in/hcservices/ This Intra-Court Appeal has been filed by the Assessee,K.Manivannan, aggrieved by the order dated 28.01.2019 passed bythe learned Single Judge of this Court, dismissing the writpetition on the ground of availability of the effectivealternate remedy by way of an appeal against the impugnedAssessment Order under section 143[3] of the Income Tax Act,1961. 2The operative portion of the order passed by thelearned Single Judge is quoted below for reference:-''7Accordingly, without expressing anyview on the merits of the contentions raised inthis writ petition, the same is disposed of, bygranting liberty to the petitioner to file suchan appeal within a period of two weeks from thedate of receipt of a copy of this order. If anysuch appeal is filed by complying with otherstatutory requirements, the same shall beconsidered and decided by the AppellateAuthority on merits and in accordance with lawwithout reference to the period of limitation.No costs. Connected miscellaneous petitions areclosed.'' 3Having heard the learned counsel for the parties, weare satisfied that no interference is called for in the order ofthe learned Single Judge.The writ appeal is without anymerit and is liable to be dismissed. We, however, grant aperiod of thirty days to the appellant/assessee to file aregular appeal before the First Appellate Authority, viz., theCommissioner of Income Tax [Appeals], Chennai and on such appealbeing filed within thirty days from today, the Commissioner ofIncome Tax [Appeals], Chennai, will not raise any objectionabout the limitation part in filing the said appeal. However,subject to the satisfaction of the Commissioner of Income Tax[Appeals], Chennai, as to the other conditions for maintainingthe said appeal, the appeal may be decided in accordance withlaw. 4Accordingly, the writ appeals stands dismissed with theabove direction. No costs. Consequently, connectedmiscellaneous petition is also dismissed. -s/d- Assistant Registrar(CS-IV) To 1.The Commissioner Income Tax Department Chennai 600 034. 2.The Income Tax Officer Non Corporate Ward 10[3] Chennai 600 034. Non Corporate Ward 10[3] Chennai 600 034. +2 CC to M/s.S. Sujatha, Advocate sr 62280.+1 CC to Mr.J.Narayanasamy, Advocate sr 63091. LN(CO)SP(19/08/2019) WA.No.990/2019