The Income Tax Officer Ward 2(1), Erode v. M/S.guptha Gem Jewellers, [ Respondent ]

IN THE HIGH COURT OF JUDICATURE AT MADRAS ( Special Original Jurisdiction ) Thursday, the Third day of March Two Thousand Twenty Two PRESENT THE HON`BLE MR.JUSTICE R.SURESH KUMAR WMP.No.28612 of 2021IN WP.No.22050 of 2021 1 THE INCOME TAX OFFICER, [ PETITIONERS ]NATIONAL ASSESSMENT CENTER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003. 2 THE INCOME TAX OFFICER WARD 2(1), ERODE. Vs M/S.GUPTHA GEM JEWELLERS, [ RESPONDENT ]REPRESENTED BY ITS PARTNER R. MANIVANNAN, 56, BAZAAR STREET, GOBICHETTIPALAYAM – 635 428.ERODE DISTRICT, PAN NO. Petition praying that in the circumstances stated therein and inthe affidavit filed therewith the High Court will be pleased toextend the time granted in order dated 20.10.2021 passed inW.P.No. 22050 of 2021 for a period of three months (WMP.No.28612/2021)Order : This petition coming on this day for hearing uponperusing the petition and the affidavit filed in support thereof andupon hearing the arguments of M/S.A.N.R.JAYAPRATHAP, STANDING COUNSELfor the Petitioners and of MR.C.SUBRAMANIAN, Advocate for theRespondent, the court made the following order:- In the main writ petition, orders were passed on 20.10.2021directing the Revenue to complete the assessment within some timeframe, the operative portion of the order reads thus: "10.The following order is passed:(a) Impugned assessment order being order dated25.09.2021 bearing reference DIN:ITBA/AST/S/147/2021-22/1035884705(1) qua said AY pertaining to writpetitioner is set aside solely on the ground that SCNunder Section 144 of IT Act has been issued on23.09.2021 post quarter past 4 pm and has called uponwrit petitioner-Assessee to send its response throughregistered e-filing account by 59 minutes post 23hours on 24.09.2021. (b) In the light of the aforementioned limb ofthis order, though obvious, for the purpose ofspecificity, it is clarified that this Court has notexpressed any view or opinion on the merits of thematter; (c) First respondent shall now proceed with theassessment from the SCN stage i.e., SCN dated23.09.2021 under Section 144 of IT Act and re-do theassessment; (d) Writ petitioner shall send its response tothe SCN dated 23.09.2021 through registered e-filingaccount within one week from today i.e., on or before27.10.2021; (e) First respondent shall take into account thewrit petitioner's response to SCN and re-do theassessment i.e., commence the de novo assessment andcomplete/conclude the same within three(3) weekstherefrom, i.e., on or before 17.11.2021. 11. Captioned main writ petition is disposed ofwith the above directives. Therefore, WMP.NO.23267 of2021 is disposed of as closed. There shall be no orderas to costs." 2. Pursuant to the said order, according to the learned StandingCounsel appearing for the Revenue, they proceeded to complete theassessment, but for various reasons, they could not complete itwithin the time stipulated by this Court in the said order. 3. However Mr.A.N.R.Jayaprathap, learned Standing Counselappearing for the petitioner/Revenue for the reasons stated in theaffidavit in this petition, seeks indulgence of this Court forextending the said time for a further period of 90 days, as thisapplication is filed before this Court seeking extension of timebefore the original time granted by this Court expires. https://hcservices.ecourts.gov.in/hcservices/ 4. Heard Mr.C.Subramanian, learned counsel appearing for therespondent/asseseee, who would submit that at least let thepetitioner/Revenue complete the assessment within the presentextended time of 90 days as sought for without seeking furtherextension of time. 3. However Mr.A.N.R.Jayaprathap, learned Standing Counselappearing for the petitioner/Revenue for the reasons stated in theaffidavit in this petition, seeks indulgence of this Court forextending the said time for a further period of 90 days, as thisapplication is filed before this Court seeking extension of timebefore the original time granted by this Court expires. https://hcservices.ecourts.gov.in/hcservices/ 4. Heard Mr.C.Subramanian, learned counsel appearing for therespondent/asseseee, who would submit that at least let thepetitioner/Revenue complete the assessment within the presentextended time of 90 days as sought for without seeking furtherextension of time. 5. After having heard the learned counsel appearing for bothsides and satisfied with the reasons in the affidavit filed insupport of this petition, this petition is ordered, where furtherperiod of 90 days is given from today to the petitioner/Revenue tocomplete the assessment as indicated by the order of this Courtreferred to above without seeking further extension of time. -sd/- 03/03/2022 / TRUE COPY / Sub Assistant Registrar ( Statistics / C.S. ) High Court, Madras - 600 104. TO 1 THE INCOME TAX OFFICER NATIONAL E-ASSESSMENT CENTER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003 2 THE INCOME TAX OFFICER WARD 2(1), ERODE. Order in WMP.No.28612 of 2021 IN WP.No.22050 of 2021 Date :03/03/2022 From 26.2.2001 the Registry is issuing certified copies of the Interim Orders in this formatTP(08/03/2022)