M/S.sameera Foundations Private Limited v. The Assistant Commissioner Of Income Tax, National Faceless Assessment Centre, Delhi, Room

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 11.01.2022CORAM THE HON'BLE MR.JUSTICE C.SARAVANAN W.P.No.366 of 2022andW.M.P.Nos.405, 407, 412 & 414 of 2022(Through Video Conferencing) M/s.Sameera Foundations Private Limited,Represented by its Director,47, Anna Salai,Mount Road, Chennai - 600 002.PAN : ...Petitioner Vs. 1. The Assistant Commissioner of Income Tax, National Faceless Assessment Centre, Delhi, Room No.401, 2nd Floor, E-Ramp, Jawarharlal Nehru Stadium, Delhi - 110 003. 2. The Deputy Commissioner of Income Tax, Corporate Circle - 3(1), Chennai, Income Tax Department, 121, Nungambakkam High Road, Nungambakkam, Chennai - 600 034. 3. The Principal Commissioner of Income Tax-3, Chennai, Income Tax Department, Room No.401, 4th Floor, New Block, 121, Mahatma Gandhi Road, Chennai - 600 034. ...Respondents Prayer: Writ Petition filed under Article 226 of Constitution ofIndia, for issuance of a Writ of Certiorarified Mandamus callingfor the records of the writ petitioner company on the file ofthe first respondent to quash the impugned order dated03.06.2021 passed under Section 143(3) read with Section 144B ofthe Income Tax Act, 1961 for the Assessment Year 2018-2019in ITBA/AST/S/143(3)/2021-2022/1033263262(1) and consequentlydirect the first respondent to complete the fresh assessment fortheAssessmentYear2018-2019aftergranting https://hcservices.ecourts.gov.in/hcservices/ reasonable/sufficient opportunity of hearing. For Petitioner : Mr.A.S.Sriraman For Respondents: Mr.A.N.R.Jayaprathap Junior Standing Counsel ORDER Mr.A.N.R.Jayaprathap, learned Junior Standing Counsel takesnotice on behalf of the respondents. 2.The petitioner has already elected to redress itsgrievance against the impugned order dated 03.06.2021 passedunder Section 143(3) read with Section 144B of the Income TaxAct, 1961 for the Assessment Year 2018-2019 by filing an appealbefore the National Faceless Assessment Centre. 3. The learned counsel for the petitioner submits that thepetitioner has been diligent in replying for all the noticeswhich preceded the impugned order in not filing reply to theShow Cause Notices issued along with it on 26.05.2021 on accountof lock down. It is therefore submitted that the impugned orderbe quashed and the case be remitted back to the respondent. 4. The learned counsel for the petitioner on instructionssubmits that though the order was dated 03.06.2021, thepetitioner could not approach this Court as the petitioner haddifficulty in downloading the impugned order. 5. The learned Junior Standing Counsel for the respondentssubmits that the petitioner has already filed an appeal beforethe Appellate Commissioner and therefore the writ petition iswithout any merits. It is submitted that is highly implausiblefor the petitioner to say that the petitioner was unable todownload the impugned order as the appeal has been filed beforethe National Faceless Assessment Centre. 6.Heard the learned counsel for the petitioner and thelearned Junior Standing Counsel for the respondents. 7.Since the petitioner has already opted to work out theremedy before the Appellate Commissioner, I do not find anymerits in this writ petition. 8.This Writ Petition is dismissed with liberty to thepetitioner to work out the remedy in the Appellate Forum before https://hcservices.ecourts.gov.in/hcservices/ the Appellate Commissioner and also to stay the operation of theimpugned order by filing appropriate application under Section220 of the Income Tax Act, 1961. No costs. Consequently,connected Writ Miscellaneous Petitions are closed. Sd/- Assistant Registrar(CS-IX) //True Copy// Sub Assistant Registrar arb To1. The Assistant Commissioner of Income Tax, National Faceless Assessment Centre, Delhi, Room No.401, 2nd Floor, E-Ramp, Jawarharlal Nehru Stadium, Delhi - 110 003. 8.This Writ Petition is dismissed with liberty to thepetitioner to work out the remedy in the Appellate Forum before https://hcservices.ecourts.gov.in/hcservices/ the Appellate Commissioner and also to stay the operation of theimpugned order by filing appropriate application under Section220 of the Income Tax Act, 1961. No costs. Consequently,connected Writ Miscellaneous Petitions are closed. Sd/- Assistant Registrar(CS-IX) //True Copy// Sub Assistant Registrar arb To1. The Assistant Commissioner of Income Tax, National Faceless Assessment Centre, Delhi, Room No.401, 2nd Floor, E-Ramp, Jawarharlal Nehru Stadium, Delhi - 110 003. 2. The Deputy Commissioner of Income Tax, Corporate Circle - 3(1), Chennai, Income Tax Department, 121, Nungambakkam High Road, Nungambakkam, Chennai - 600 034. 3. The Principal Commissioner of Income Tax-3, Chennai, Income Tax Department, Room No.401, 4th Floor, New Block, 121, Mahatma Gandhi Road, Chennai - 600 034.+1cc to Mr.A.P.Srinivas, Advocate, S.R.No.2686 W.P.No.366 of 2022andW.M.P.Nos.405, 407, 412 & 414 of 2022 SS(CO)RGA(28/01/2022)