Vijikumaralamelu Chidambaram v. Assisstant Commissioner Of Income Tax,Circle-2(1),Williams Road, Tiruchirapalli

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURTDATED: 06.03.2020CORAM: THE HONOURABLE MR.JUSTICE C.V.KARTHIKEYAN W.P(MD)Nos.4821 & 4823 of 2020and W.M.P(MD)Nos.4195 & 4196 of 2020 VijikumarAlamelu Chidambaram ... Petitioner in W.P(MD)No.4821 of 2020... Petitioner in W.P(MD)No.4823 of 2020 Vs. Assisstant Commissioner of Income Tax,Circle-2(1),Williams Road, Tiruchirapalli.... Respondent in both writ petitions COMMON PRAYER : These Writ Petitions filed under Article 226 of theConstitution of India praying to issue a Writ of Certiorari, callingfor the records of the respondent dated 22.12.2019, and 23.12.2019,passed under Section 144 of the Income Tax Act for the assessmentyear 2017-2018 in PAN No. and PAN No.AACPC6230Grespectively and quash the same. In both writ petitionsFor Petitioner: Mr.T.Vasudevan For Respondent: Mr.N.Dilip Kumar Standing Counsel COMMON O R D E R Since both the Writ Petitions are similar in nature, acommon order is passed in both the Writ Petitions. 2.Both the writ petitions have been filed in the nature ofCertiorari, when questioning the assessment order passed underSection 144 of the Income Tax Act and both for the year 2017 - 2018. 3.In the first writ petition namely, W.P.(MD).No.4821 of2020, the Writ Petitioner, Vijikumar, questioning the PANNo.ADFPV6842H, is aggrieved by the assessment order, dated22.12.2019 for the assessment year 2017-2018, whereby, in the orderin original, the Assessing Officer had stated that the petitionertherein has been assessed to a total income of Rs.1,82,06,305/- andhas accordingly, raised a demand for payment of tax. https://hcservices.ecourts.gov.in/hcservices/ 4.In WP.(MD)No.4823 of 2020, the Writ Petitioner namely,Alamelu Chidambaram, the PAN No. has again questioning theorder of the Assessment Officer for the assessment year 2017 - 2018passed under Section 144 of the Income Tax Act, whereby, the incomeof the said petitioner had been assessed at Rs.1,92,69,050/- and taxhas been demanded on that income. It may not be proper for him tocome into the facts of the case. 5.In the affidavit filed in support of both the writpetitions, both the Writ Petitioners namely, Vijikumar and AlameluChidambaram have stated that they have filed Appeals before theCommissioner of Income Tax. 6.The learned Counsel for the petitioners, however, urgedthis Court to consider these Writ Petitions even though appeals havebeen filed against the assessment orders, ground on which thelearned Counsel seeks interference by this Court over the assessmentorders and it has been stated in the assessment order that noticewas served on the petitioners to call for explanation. 7. It is the contention of the petitioners that notice wasnot served in W.P.(MD) No.4821 of 2020. The learned Counsel for thepetitioners have drawn attention of this Court, to the web page ofthe respondents and emphatically stated that it has not beenuploaded and as such, there is violation of principles of naturaljustice. Though it was stated that the notice is dated 03.12.2019,till 08.12.2019 the copy of the notice was not uploaded and only on15.12.2019 it was uploaded and thereafter, a representation wasgiven on 16.12.2019. However, the assessment orders were passed on22.12.2019 without reference to the explanation. 8.The learned Counsel also stated that the petitioner inW.P.(MD)No.4823 of 2020 is also faced with the same issue in thatnotice not been served, not uploaded and thereafter, when uploadedand being replied by the Writ Petitioner, the assessment orders cameto be passed without considering the said reply. 9.On these grounds impugning that the orders suffers fromviolation of principles of natural justice, the learned Counselurged this Court to interfere with the assessment orders and remitthe matters back to the assessment Officer to once again pass anassessment order, after considering the issues raised in these WritPetitions. 8.The learned Counsel also stated that the petitioner inW.P.(MD)No.4823 of 2020 is also faced with the same issue in thatnotice not been served, not uploaded and thereafter, when uploadedand being replied by the Writ Petitioner, the assessment orders cameto be passed without considering the said reply. 9.On these grounds impugning that the orders suffers fromviolation of principles of natural justice, the learned Counselurged this Court to interfere with the assessment orders and remitthe matters back to the assessment Officer to once again pass anassessment order, after considering the issues raised in these WritPetitions. 10.In this connection, the learned Counsel also relied onW.P.300 of 2020 in the case of the Bhavani Kudal Co-operative UrbanBank Ltd., Vs. The Assistant Commissioner of Income Tax, Erode,wherein, a learned Single Judge of this Court, by order, dated09.01.2020, in circumstances very similar to that of the presenthttps://hcservices.ecourts.gov.in/hcservices/case, according to the petitioner, this Court had quashed the assessment order and remitted the same back to the AssessmentOfficer to pass a fresh order.11.The learned Counsel also relied on yet another judgmentin W.P.(MD)No.1732 of 2020 in Salem Sree Ramavilas Chit CompanyPrivate Limited Vs. The Deputy Commissioner of Income Tax, Salem,wherein, the learned Single Judge, had pronounced orders on04.02.2020. Again according to the learned Counsel, on a similarfacts filed, questioning the assessment order had remitted the samefor further action. 12.Unfortunately, in both the cases, one vital fact is notmentioned and that fact is whether the petitioners in those caseshave filed regular appeal before the Commissioner of Income Tax. Inthe present case, very specifically in the affidavits thepetitioners have stated that they have filed appeals before theCommissioner of Income Tax. 13.The learned Counsel for the petitioners stated in thegrounds of appeal he has not raised the grounds now urged beforethis Court before the Appellate Authority. Therefore, it would onlybe appropriate that a direction is given to the petitioner to filethe additional grounds now raised regarding the violation ofprinciples of natural justice and a further direction is given tothe Commissioner of Income Tax (appeals) to consider the same in thefirst instance and, if he finds that there is a violation ofprinciples of natural justice, pass appropriate orders. If theOfficers find that there is no violation of principles of naturaljustice, then the said Officer may proceed to examine the appeals.The additional grounds of the appeal will have to be filed beforethe Commissioner of Income Tax appeals on or before 17.03.2020. Ifit is filed within the said date, the Commissioner of Income Tax maytake up those additional grounds for enquiry on or before30.03.2020, but subject to availability of records and any otheradministrative reasons. 14.With the above observations, these writ petitions aredisposed of. No costs. Consequently, connected miscellaneouspetitions are closed. Assistant Registrar (CS-III) / /2020Sub Assistant Registrar(CS ) https://hcservices.ecourts.gov.in/hcservices/ ToAssistant Commissioner of Income Tax,Circle-2(1),Williams Road, Tiruchirapalli.+1 CC to Mr.N.DILIP KUMAR, Advocate ( SR-10581[F] dated 09/03/2020 ) MK (20.03.2020) 4P 3C Common Order inW.P(MD)Nos.4821 & 4823 of 202006.03.2020 https://hcservices.ecourts.gov.in/hcservices/