The Honourable Mr. Justice M.s. Ramesh v. The Chief Commissioner Of Income Tax-V

IN THE HIGH COURT OF JUDICATURE OF MADRAS DATED: 09.08.2019 CORAM: THE HONOURABLE MR. JUSTICE M.S. RAMESH Smt.Parimala Thambusamy ...Petitioner Vs 1. The Chief Commissioner of Income Tax-V, 121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600034. 2. The Assistant Commissioner of Income Tax, Business Circle XIV, 121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600034....Respondents PRAYER: Writ Petition filed under Article 226 of theConstitution of India, praying to issue a writ of Certiorari,calling for the records in C.No.CC.V/24(3)/2011-12 dated25.10.2011 on the file of the 1[st] respondent for the assessmentyear 2002-03 and quash the same. For Petitioner : Ms.E.Malini for M/s.Pass Associates For Respondents: Mr.J.Narayanasamy, SSC When the petitioner had made an application seeking for awaiver of interest under Section 234B and 234C of the Income TaxAct, the same came to be rejected, through the impugned orderdated 25.10.2011. 2. It is the submission of the learned counsel for thepetitioner that in a Tax Case (Appeal) No.1407 of 2009, theDivision Bench of this Court had passed the order as follows:4. On a perusal, it is clear that in respect of https://hcservices.ecourts.gov.in/hcservices/ the other co-shares in I.T.A.No.1856/Mds/2007 dated14.03.2008, the Tribunal has upheld the order of theCommissioner of Income Tax (Appeals), wherein fairmarket value has been adopted at Rs.225/- per sq.ft.The same amount has been adopted in the case ofassessee also. In the absence of any otherdistinguishing factor or any other additional factorplaced before us or argued before us to take adifferent view, we are not able to see any question oflaw, much less substantial question of law in thiscase for determination. Hence, this appeal isdismissed. No costs. 3. The petitioner herein is also a co-sharer in theproperty, which is the subject matter in Tax Case (Appeal)No.1407 of 2009. As such, if the order of the Division Bench inthe aforesaid Tax Case Appeal is taken into account, there couldbe a due consideration in favour of the petitioner for thepurpose of waiving the interest. It is also brought to thenotice of this Court that the petitioner is a senior citizen andas such, it would be appropriate to remand the matter back tothe respondent and stipulate a time limit for concluding theproceedings afresh. 4. In the light of the above observations, the impugnedorder dated 25.10.2011, is set aside and the matter is remandedback to the first respondent herein for fresh consideration. Thepetitioner is also at liberty to produce the copies of the TaxCase Appeal along with additional objections, if any. The firstrespondent herein shall consider all the materials andobjections placed by the petitioner afresh and pass finalorders, after giving due opportunity of personal hearing to thepetitioner, as expeditiously as possible, in any event, within aperiod of 4 weeks from the date of receipt of a copy of thisorder. 5. Accordingly, the writ petition stands disposed of. Nocosts. Consequently, connected miscellaneous petition is closed.Sd/-Assistant Registrar (Insp Cell)//True Copy// Sub Assistant Registrar hvk To 1. The Chief Commissioner of Income Tax-V, 121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600034. 121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600034. 2. The Assistant Commissioner of Income Tax, Business Circle XIV, 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600034. Business Circle XIV, 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600034. +1cc to Mr.J.Narayanaswamy, Advocate, S.R.No. 69414 W.P.No.9157 of 2012and M.P.No.1 of 2012 VSN II(CO)GN(19/08/2019)