Madda Devadanam v. The Income Tax Officer And Others

IN THE HIGH COURT OF ANDHRA PRADESH(Special Original Jurisdiction) :: AMARAVATI FRIDAY, THE TWENTY THIRD DAY OF AUGUSTTWO THOUSAND AND TWENTY FOURPRESENTHONOURABLE THE CHIEF JUSTICE DHIRAJ SINGH THAKURAND THE HONOURABLE SRI JUSTICE NINALA JAYASURYAWRIT PETITION NO: 25663 OF 2022 Between:MaddaDevadanam,S/oLazarus,aged58years,36-9-4,NehruNagarLabbipet, Vijayawada.520 010. ...PETITIONER AND 1. The Income Tax Officer, Ward No.II (1), Vijayawada. 2.Principal Commissioner, Income Tax, Revenue Colony,[Siddhartha] Public School Road, Moghalrajapuram, Vijayawada ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that inthe circumstances stated in the affidavit filed therewith, the High Court maybe pleasedto issue Writ of Mandamusor any other writor orderordirection declaring that the impugned order dated 01/04/2022 issued by the1®'Respondent herein bearing DIN/ Notice No. ITBA/AST/F/148A/2[022-]23/1042427331(1) for the Assessment year 2015- 16 to the petitioner asarbitrary,illegal and as unjust and asin gross violation of principles ofnatural justice and consequently set aside / quash the same and pass b)ltis therefore just and essential that the Hon'ble court may be pleased toissue Writ of Mandamus or any other writ or order or direction declaringthe impugned notice dated 17*'^March, 2022 purporting[to][ be][ under][ Sec.]148A (b) of the Income tax Act,1961and the Notice dated03/04/2022issued by the 1®‘ Respondent under Sec. 148 of the Income Tax Act 1961 as arbitrary,illegal and as without jurisdiction, and as being violative offaceless jurisdiction under Income Tax Authorities[scheme]of 2022anddirect the Respondents not to enforce or act upon the[said][ Notices/Orders.] lA NO: 1 OF 2022 Petition under Section 151 CPC praying thatin the[circumstances]stated in the affidavit filed in support of the petition, the High Court may bepleasedto suspend theoperationof the impugnedNoticebearingNoITBA/AST/F/148A/2022-23/1042427331(1)issuedby theRespondenttothe petitioner with PAN No. AHBPI\/I5829R, pending disposal of above Writpetition. lA NO: 2 OF 2024 Petition under Section 151 CPC praying that in the[circumstances]stated in the affidavit filed in support of the petition, the High Court may bepleased to permit the petitioner to file this Additional affidavit in support ofthe above Writ Petition. Counsel for the Petitioner :M/S C SINDHU KUMARI Counsel for the Respondent No’s. 1 & 2: SRI VIJAY KUMAR PUNNA, SC FOR INCOME TAX The Court made the following ORDER: APHC010417302022IN THE HIGH COURT OF ANDHRA PRADESH[3443]AT AMARAVATIAT AMARAVATI ■UM WRIT PETITION NO; 25663 of 2022 Madda Devadanam ...Petitioner Vs. The Income Tax Officer and Others ...Respondent(s) ********** C SINDHU KUMARI, Advocate(s) for Petitioner(s) VIJAY KUMAR PUNNA, Advocate(s) for Respondent(s) CORAM ;THE CHIEF JUSTICE DHIRAJ SINGH THAKURSRI JUSTICE NINALA JAYASURYA DATE;23^ August, 2024. PER DHIRAJ SINGH THAKUR. CJ: Thepresentpetitionhasbeenfiledchallengingthenoticedated17.03.2022issued under Section 148A(b) of the Income[Tax][ Act,]1961(hereinafter referred to as “the Act”) and the notice[dated][ 03.04.2022][ issued]under Section 148 of the Act, on the ground of violation of principles of naturaljustice as also the statutory provisions of the Act. 2,The case of the petitioner is that a notice under Section[148A][ (b)][ of][ the]Act,dated17.03.2022 was issued by the assessingofficerrequiringthepetitioner to show cause as to why a notice under Section[148][ of][ the][ Act be]not issued. Response was required to be filed electronically[on]or before25.03.2022.Act,dated17.03.2022 was issued by the assessingofficerrequiringthepetitioner to show cause as to why a notice under Section[148][ of][ the][ Act be]not issued. Response was required to be filed electronically[on]or before25.03.2022. 2,The case of the petitioner is that a notice under Section[148A][ (b)][ of][ the]Act,dated17.03.2022 was issued by the assessingofficerrequiringthepetitioner to show cause as to why a notice under Section[148][ of][ the][ Act be]not issued. Response was required to be filed electronically[on]or before25.03.2022.Act,dated17.03.2022 was issued by the assessingofficerrequiringthepetitioner to show cause as to why a notice under Section[148][ of][ the][ Act be]not issued. Response was required to be filed electronically[on]or before25.03.2022. 3.In response to the aforementioned notice, an e-mailis statedto havebeen sent on 24.03.2022, seeking an extension of time[for][ submission][ of][ the]response. This communication was acknowledged to have been received bythe official respondents. Finally without intimating the petitioner, as regards hisrequest for extension of time, an order under clause (d) of Section 148A of theAct came to be passed on 01.04.2022, holding the case[to][ be][ a]fit one forissuance of notice under Section 148 of the Act for the assessment year 2015-16. As per this order, the petitioner is stated to have not submitted any reply tothe show cause notice dated17.03.2022. However, no[mention]atall wasmade to the request made by the petitioner with regard[to][ the][ extension][ of]time for submission of reply sought for by him. Finally,[a][ notice][ under][ Section]148 came to be issued on 03.04.2022 for the assessment year 2015-16.been sent on 24.03.2022, seeking an extension of time[for][ submission][ of][ the]response. This communication was acknowledged to have been received bythe official respondents. Finally without intimating the petitioner, as regards hisrequest for extension of time, an order under clause (d) of Section 148A of theAct came to be passed on 01.04.2022, holding the case[to][ be][ a]fit one forissuance of notice under Section 148 of the Act for the assessment year 2015-16. As per this order, the petitioner is stated to have not submitted any reply tothe show cause notice dated17.03.2022. However, no[mention]atall wasmade to the request made by the petitioner with regard[to][ the][ extension][ of]time for submission of reply sought for by him. Finally,[a][ notice][ under][ Section]148 came to be issued on 03.04.2022 for the assessment year 2015-16. 4.Althoughin the response filed by the respondents,a standhas beentakenthattherewasnosuchrequestfiledbythepetitioner,yettheacknowledgement placed onrecord by the petitioner[does]reflect that therequestforadjournmentmadeelectronically,hadbeensubmittedsuccessfully. Provisions of Section 148-A (b) envisage service of notice uponthe assessee being not less than seven (07) days and not exceeding thirty(30) days from the date of issuance of the notice and even thereafter, whichtime may further be extended on the basis of an application[filed][ in][ that][ behalf.]takenthattherewasnosuchrequestfiledbythepetitioner,yettheacknowledgement placed onrecord by the petitioner[does]reflect that therequestforadjournmentmadeelectronically,hadbeensubmittedsuccessfully. Provisions of Section 148-A (b) envisage service of notice uponthe assessee being not less than seven (07) days and not exceeding thirty(30) days from the date of issuance of the notice and even thereafter, whichtime may further be extended on the basis of an application[filed][ in][ that][ behalf.] In the present case, the petitioner was given seven days time only,inregard to which an extension was sought and could have been given for a HCJ & NJSJWP_25663_2022 period not exceeding 30 days at least. However, without consideringsucharequest, the respondents proceeded to issue the order under Section 148 (d)as also the notice under Section148. In the present case, the petitioner was given seven days time only,inregard to which an extension was sought and could have been given for a HCJ & NJSJWP_25663_2022 period not exceeding 30 days at least. However, without consideringsucharequest, the respondents proceeded to issue the order under Section 148 (d)as also the notice under Section148. 5.In our opinion, principles of natural justice clearly have been violatedasthe petitioner was not given an adequate opportunity of being heardashisrequest for extension for submitting his reply was ignored totally. Be that asitmay, we accordingly allow the writ petition and set aside the order dated01.04.2022under Section148-A(d) andnoticeunderSection148.Thepetitioner is directed to submit his reply within two weeks from today to thenotice dated 17.03.2022 under Section 148-A (b) for whichtherespondentsshall open the portal to enable the petitioner to upload his reply. No order asto costs.the petitioner was not given an adequate opportunity of being heardashisrequest for extension for submitting his reply was ignored totally. Be that asitmay, we accordingly allow the writ petition and set aside the order dated01.04.2022under Section148-A(d) andnoticeunderSection148.Thepetitioner is directed to submit his reply within two weeks from today to thenotice dated 17.03.2022 under Section 148-A (b) for whichtherespondentsshall open the portal to enable the petitioner to upload his reply. No order asto costs. Pending miscellaneous applications,if any, shall standclosed. //TRUE COPY// SOI- SHAIK MOHD. RAFIASSISTANT REGISTRAR SECTION OFFICER To, 1. The Income Tax Officer, Ward No.II (1), Vijayawada. 2. The Principal Commissioner, Income Tax, Revenue Colony, SiddharthaPublic School Road, Moghalrajapuram, VijayawadaPublic School Road, Moghalrajapuram, Vijayawada 3. One CC to M/S C SINDHU KUMARI, Advocate 4. One CC to SRI. VIJAY KUMAR PUNNA, SC FOR INCOME TAX DEPT 5. Three CD Copies PRK HIGH COURT DATED:23/08/2024 ORDERWP.No.25663 of 2022 XcQc? ?n?HJ^Curfenl Section ALLOWING THE WP, WITHOUT COSTS