Shapoorji Pallonji Solar Holdings Private Limited,(Merged With Shapoorji Pallonji Infrastructurecapital Company Private Limited) v. The Income Tax Officer,Income Tax Department,National Faceless Assessment Centre,Ministry Of Finance,Room

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 03.08.2023 CORAM THE HONOURABLE MR. JUSTICE S.SOUNTHAR W.P No.21318 of 2023and W.M.P.Nos.20717 & 20718 of 2023 Shapoorji Pallonji Solar Holdings Private Limited,(Merged with Shapoorji Pallonji InfrastructureCapital Company Private Limited)Represented by its Power of Attorney Holder Ritesh DedhiaSP Centre, 41/44, Minoo Desai Marg Colaba, Mumbai 400 005. ...Petitioner Vs. The Income Tax Officer,Income Tax Department,National Faceless Assessment Centre,Ministry of Finance,Room No.401, 2[nd] Floor, E-Ramp,Jawaharlal Nehru Stadium,Delhi – 110 003. ...Respondent Prayer:Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for the records of the respondent in Order bearing Ref No.ITBA/NFAC/S/250/2023-24/1053176454(1) dated 1/8 25.05.2023 and quash the same as arbitrary and illegal. For Petitioner: Mr.Rahul Unnikrishnan For Respondent : Mr.R.S.Balaji Senior Standing Counsel and Mrs.S.Premalatha, Junior Standing Counsel Senior Standing Counsel and Mrs.S.Premalatha, Junior Standing Counsel O R D E R The writ petition is filed challenging the order passed by the respondent dated 25.05.2023, mainly on the ground that the request of the petitioner for adjournment has not been considered. 2.The petitioner herein filed an appeal before the respondent challenging the order passed by the Assessing Officer disallowing various expenses to the tune of Rs.26,16,176 /- in his assessment order dated 22.12.2018. The appeal of the petitioner was filed on 23.01.2019. It is the case of the petitioner that he received a notice on 10.05.2023 under Section 250 of Income Tax Act, directing him to furnish the written submissions along with supporting documents electronically on or before 17.05.2023 for consideration of his 2/8 W.P.No.21318 of 2023 appeal. The petitioner made an adjournment request through e-Filing portal of the respondent Department on 16.05.2023. In his adjournment request, the petitioner had stated that he required 15 to 20 days time for submitting certain documents. The impugned order was passed on 25.05.2023, without considering the request made by the petitioner on 16.05.2023 through e-Filing portal of the respondent Department. The impugned order passed by the respondent reads as follows; “4. The email id given in the Form No.35 filed by the appellant for communication. Notices of hearing under Section 250 of the Act were issued to the appellant on this email id on 18.10.2019, 08.11.2019 and 06.01.2021 vide which the appellant was requested to furnish written submissions online. However, no reply was filed by the appellant against the said notices. Thereafter, the following email ids were found in the department's ITBA system:- 3/8 Another notice u/s250 of the I.T. Act was then issued to the above email ids on 10.05.2023 vide which the appellant was requested to furnish written submissions online on or before 17.05.2023. However, no reply has been filed by the appellant in the appeal proceedings.” 3.In the impugned order, the respondent has stated that the petitioner had failed to respond to the E-mail communication of the Department dated 10.05.2023. The petitioner herein filed the screenshot of the adjournment request made to the respondent on 16.05.2023 through e-Filing portal of the respondent Department. 4.The learned counsel for the respondent submits that several notices were issued to the petitioner from 2020 onwards, but he failed to respond to all the notices. The learned counsel further submits that the request made by the 4/8 W.P.No.21318 of 2023 petitioner for adjournment has not been brought to the notice of the respondent. 3.In the impugned order, the respondent has stated that the petitioner had failed to respond to the E-mail communication of the Department dated 10.05.2023. The petitioner herein filed the screenshot of the adjournment request made to the respondent on 16.05.2023 through e-Filing portal of the respondent Department. 4.The learned counsel for the respondent submits that several notices were issued to the petitioner from 2020 onwards, but he failed to respond to all the notices. The learned counsel further submits that the request made by the 4/8 W.P.No.21318 of 2023 petitioner for adjournment has not been brought to the notice of the respondent. 5.It is seen from the screenshot produced by the petitioner in Page No. 74 of the typed set of papers, he made a request to the respondent, seeking 15 to 20 days time for gathering certain documents in support of his appeal. When the petitioner made a request electronically though e-Filing portal of the Department, it is deemed his request is brought to the notice of the respondent. Therefore, the submission made by the learned counsel for the respondent that the petitioner's request was not properly brought to the notice of the respondent cannot be accepted. Since the impugned order is passed without giving opportunity to the petitioner to produce the documents in support of his appeal as requested by him, the same is set aside. The matter is remanded back to the file of the respondent for fresh consideration by giving sufficient opportunity to the petitioner. 5/8 W.P.No.21318 of 2023 6.The petitioner is directed to submit all the documents in support of his appeal before the respondent within a period of one week from the date of receipt of a copy of this order. The respondent is directed to pass fresh order on consideration of the materials submitted by the petitioner within a period of twelve weeks from the date of submission of the documents by the petitioner. 7.With the above directions, the writ petition stands disposed of. No cost. Consequently, connected miscellaneous petitions are closed. 03.08.2023 Index: Yes/NoInternet: Yes/NoSpeaking Order/Non-Speaking OrderNeutral Citation Case: Yes/Nonti 6/8 To The Income Tax Officer,Income Tax Department,National Faceless Assessment Centre,Ministry of Finance,Room No.401, 2[nd] Floor, E-Ramp,Jawaharlal Nehru Stadium,Delhi – 110 003. 7/8 W.P.No.21318 of 2023 8/8 W.P.No.21318 of 2023 S.SOUNTHAR, J.nti W.P No.21318 of 2023 03.08.2023