Mr.p.solomon Francis v. The Income Tax Officer, Non Corporate Ward 3(1), Aayakar Bhavan, Chennai

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN Mr.P.Solomon Francis ... Petitioner Vs. 1. The Income Tax Officer, Non Corporate Ward 3(1), Aayakar Bhavan, Chennai. 2. The Additional Commissioner, Non Corporate Range 3, Aayakar Bhavan, Chennai. 3. The Principal Chief Commissioner, NeAc Income Tax, NewDelhi ... Respondents Petition filed under Article 226 of the Constitution ofIndia to issue a Writ of Certiorarified Mandamus calling for therecords of the of the respondents dated 15.02.2021 inAssessement Order DIN: ITBA/AST/S/143(3)/2020-2021/1030635696(1)and the consequential calculation and penalty notices in DIN &NoticeNo:ITBA/AST/156/2020-2021/1030635718(1)andDIN:ITBA/PNL/S/270A/2020-2021/1030635802(1) and quash the sameand consequentially afford an opportunity to reply to the ShowCause Notice dated 12.02.2021. For Respondents: Mrs.Hema Muralikrishnan Senior Standing Counsel ORDER (through video conferencing) This writ petition has been filed challenging theAssessement Order DIN: ITBA/AST/S/143(3) /2020-2021/ 1030635696(1) dated 15.02.2021 and consequential calculation and penaltynotices in DIN & Notice No:ITBA/AST/156 /2020-2021/ 1030635718(1) and DIN:ITBA/PNL/S/ 270A/2020-2021/ 1030635802(1) anddirecting to afford an opportunity to reply to the Show CauseNotice dated 12.02.2021. 2. Heard the learned counsel for the petitioner and thelearned Senior Standing Counsel for the respondents, and perusedthe materials placed on record. 3. It is noticed that the impugned order dated 15.02.2021for the Assessment Year 2018-2019 has preceded a show causenotice dated 12.02.2021, wherein the time given to thepetitioner to respond to the aforesaid show cause notice was01.03.2021. However, the impugned order has been passed,immediately two days after the aforesaid notice dated 12.02.2021was issued, on 15.02.2021. 4. Since the impugned order has been passed well before thetime given to the petitioner to respond and it is clearly inviolation of principles of natural justice. The impugned orderis thus set aside and quashed and the matter is remitted back tothe respondents to pass appropriate orders in accordance withlaw, after affording an opportunity to the petitioner to givereply to the show cause notice. The Petitioner is also directedto respond to the show cause notice dated 12.02.2021 within aperiod of fifteen(15) days from the date of receipt of a copy ofthis order, in case the petitioner has not already given anyresponse. 5. This writ petition stands disposed of with the aboveobservations. No costs. Consequently, the connected WritMiscellaneous Petitions are closed. Sd/- Assistant Registrar(CS-V) //True Copy// Sub Assistant Registrar rgm/Maya To 1. The Income Tax Officer, Non Corporate Ward 3(1), Aayakar Bhavan, Chennai.2. The Additional Commissioner, Non Corporate Range 3, Aayakar Bhavan, Chennai. 3. The Principal Chief Commissioner, NeAc Income Tax, NewDelhi. +1cc to Mrs.Hema Muralikrishnan, Senior Standing Counsel,S.R.No.62094 +1cc to Mr.V.S.Jaya Kumar, Advocate, S.R.No.61770 W.P. No. 5512 of 2021 and W.M.P.Nos.6127 & 6128 of 2021 KV(CO)RLP(10/12/2021)