Mr.alagesan v. The Chief Commissioner Of Income Tax – 3 Income Tax Department

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.18093 of 2017 & W.M.P. No.19634 of 2017 Mr.Alagesan .. . Petitioner Vs. 1. The Chief Commissioner of Income Tax – 3 Income Tax Department, 121, Nungambakkam High Road Chennai – 600 034. Income Tax Department, 121, Nungambakkam High Road Chennai – 600 034. 2. The Principal Commissioner of Income Tax – 8 Income Tax Department, BSNL Building, Tower II – C Wing No.6, Greams Road, Chennai – 600 006. 3. The Tax Recovery Officer – 8 Income Tax Department, BSNL Building, Tower II – C Wing No.6, Greams Road, Chennai – 600 006. 4. The Income Tax Officer Ward – I, Thiruvannamalai Income Tax Department, No.2, Barracks Cross Street Officers Line Vellore – 632 001. ...Respondents Petition filed under Article 226 of the Constitution ofIndia, praying for the issuance of a Writ of CertiorarifiedMandamus to call for the records of the first respondent, toquash the impugned order dated 09.06.2017 in C.No.41/A/CCIT3/2017-18 for the Assessment Year 2003-04 and to direct thefirst respondent for considering the plea of waiver of interestcharged under Sections 234A, 234B, 234C, 220(2) and Rule 5 ofthe Second Schedule to the Income Tax Act, 1961 on the groundsstated in the present Writ Petition. For PetitionerFor Respondents ..Mr.A.S.Sriraman..Mr.J.Narayanaswamy andMr.Rajkumar Jhebekh O R D E R Heard Mr.A.S.Sriraman, learned counsel for the petitionerand Mr.J.Narayanaswamy, learned counsel appearing for therespondents. 2. The petitioner has filed this writ petition challengingthe proceedings of the Assistant Commissioner of Income Taxdated 09.06.2017, by which, the petitioner was informed thatthere is no power of review vested with the Chief Commissionerof Income Tax to review his earlier order dated 19.09.2016,rejecting the petitioner's application seeking waiver ofinterest under Sections 234A, 234B, 234C and 220(2) of theIncome Tax Act, 1961 read with Rule 5 of the Income Tax Rulesand interest levied under Rule 5 of the said Rules. 3. Admittedly, the Chief Commissioner of Income Tax, whoconsidered the application for waiver, has exercised power as adelegate of the Central Board of Direct Taxes. The Statute doesnot confer power on the Chief Commissioner to review his ownorders. More so, when he is acting as a delegate, the questionof exercising a review power not conferred on the delegatecannot be exercised. 4. That apart, the power of waiver is an independent powerof the Board de hors regular procedure under the provisions ofthe Income Tax Act, 1961. It is an admitted fact that, the orderof assessment dated 17.2.2006 attained finality, as thechallenge to the proceedings upto the Hon'ble Supreme Court hasbeen futile. 5. Therefore, the proceedings of Assistant Commissioner ofIncome Tax (Hqrs.)(I/c) Office of CCIT-3, Chennai, dated09.6.2017 is sustained and the writ petition is dismissed. Nocosts. Consequently, the above WMP is also dismissed. Sd/- Asst.Registrar (CS VIII ) /true copy/ Sub Asst. Registrar To1. The Chief Commissioner of Income Tax – 3, Income Tax Department, 121, Nungambakkam High Road, Chennai – 600 034.1. The Chief Commissioner of Income Tax – 3, Income Tax Department, 121, Nungambakkam High Road, Chennai – 600 034. 2. The Principal Commissioner of Income Tax – 8, Income Tax Department, BSNL Building, Tower II – C Wing, No.6, Greams Road, Chennai – 600 006. Income Tax Department, BSNL Building, Tower II – C Wing, No.6, Greams Road, Chennai – 600 006. 3. The Tax Recovery Officer – 8, Income Tax Department, BSNL Building, Tower II – C Wing, No.6, Greams Road, Chennai – 600 006. Income Tax Department, BSNL Building, Tower II – C Wing, No.6, Greams Road, Chennai – 600 006. Sd/- Asst.Registrar (CS VIII ) /true copy/ Sub Asst. Registrar To1. The Chief Commissioner of Income Tax – 3, Income Tax Department, 121, Nungambakkam High Road, Chennai – 600 034.1. The Chief Commissioner of Income Tax – 3, Income Tax Department, 121, Nungambakkam High Road, Chennai – 600 034. 2. The Principal Commissioner of Income Tax – 8, Income Tax Department, BSNL Building, Tower II – C Wing, No.6, Greams Road, Chennai – 600 006. Income Tax Department, BSNL Building, Tower II – C Wing, No.6, Greams Road, Chennai – 600 006. 3. The Tax Recovery Officer – 8, Income Tax Department, BSNL Building, Tower II – C Wing, No.6, Greams Road, Chennai – 600 006. Income Tax Department, BSNL Building, Tower II – C Wing, No.6, Greams Road, Chennai – 600 006. 4. The Income Tax Officer Ward – I, Thiruvannamalai Income Tax Department, No.2, Barracks Cross Street, Officers Line, Vellore – 632 001.+1cc to Mr.S.Sridher, Advocate Sr. 50593 W.P.No.18093 of 2017 &W.M.P. No.19634 of 2017SK(CO)VR(03/08/2017)