M/S.bradken India Private Limited v. The Income Tax Officer,National E-Assessment Centre,Delhi

IN THE HIGH COURT OF JUDICATURE AT MADRAS THE HONOURABLE MR.JUSTICE C.SARAVANAN M/s.Bradken India Private Limited,No.191/3 and 191/4, Orthukuppai Village,Chettipalayam,Coimbatore 641 2001. ...Petitioner vs The Income Tax Officer,National e-Assessment Centre,Delhi. ...Respondent Prayer: Petition filed under Article 226 of the Constitution ofIndia to issue a Writ of Certiorari calling for the records ofthe respondent pertaining to the order styled as “AssessmentOrder”inITBA/AST/S/143(3)/2021-22/1032535735(1)dated20.04.2021 and quash the same. The petitioner has challenged the impugned final Assessmentorder dated 20.04.2021 passed by the respondent on the groundthat the impugned order has been passed without passing a draftAssessment Order. 2. The learned Senior Standing Counsel for the respondenthas filed a counter affidavit. Para Nos.4 and 5 of the counteraffidavit, reads as under:-I submit that, since the assessment in thiscase is to be completed by NeAC, the abovementioned TPO order was uploaded in ITBA.Subsequently, scrutiny assessment was completed byNeAC and final order passed u/s.143(3) r/w Section144 B of the Act on 20.04.2021. However, beforepassing final order, NeAC failed to pass a draft https://hcservices.ecourts.gov.in/hcservices/ assessment order as provided under Section 144(C)of the Act. 5. I submit that as per the letter dated29.05.2021 of the ACIT, ReAC, AU, Kottayam ( copyattached herewith for ready reference), addressedto the Sr.Standing Counsel, High Court ofJudicature at Madras, Chennai, it was stated thatdraft order u/s.144 C was prepared and aftervetting done by the Review Unit as Draft orderunder Section 144C, the same was uploaded in ITBA.However, while uploading, due to the inadvertenterror, the order was processed as final assessmentorder along with Demand Notice and penalty notice,instead of Draft Order u/s.144C of the Income TaxAct, 1861. It was further stated in the letterthat, even though efforts were taken to issuecorrigendum, the same could not be issued as thecase was not available in the list. 3. In view of the above, the impugned order passed by therespondent dated 20.04.2021 is hereby quashed. 4. The respondent is therefore directed to pass a freshDraft Assessment Order within a period of thirty days from thedate of receipt of a copy of this order. 5. This writ petition stands allowed with the abovedirection. No costs. Consequently, connected miscellaneouspetitions are closed. kkd ToThe Income Tax Officer,National e-Assessment Centre,Delhi. +1cc to Mr.Srinath Sridevan, Advocate, S.R.No.59560+1cc to Mr.A.P.Srinivas, Advocate, S.R.No.59708 W.P.No.12005 of 2021GPL(CO)RGA(10/12/2021) https://hcservices.ecourts.gov.in/hcservices/