Wp/11056/2022 Of Holy Cross Mat Hr Sec School v. Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 28.04.2022 CORAM THE HONOURABLE MR.JUSTICE M.DHANDAPANI W.P.No.11056 of 2022AndW.M.P.Nos.10648 and 10651 of 2022 Holy Cross Mat Hr Sec School, C/o.Harvey Educational trust, Represented by its Trustee and Authorised SignatoryMrs.Anuradha Ravi...Petitioner Commissioner of Income Tax, Non-Corporate Circle 8 (1), Chennai,Room No.507, Annexe Building,5th Floor, Aayakar Bhavan,Annexe Building,No.121, Mahatma Gandhi Road,Nungambakkam,Chennai – 600 034....Respondent Prayer:Petition filed under Article 226 of the Constitution ofIndia to issue a Writ of Certiorari calling for the records ofthe notice issued by the respondent u/s.148 of the Act dated31.03.2022 bearing DIN and Notice No.ITBA / AST / S/ 148 / 2021- 22 / 1042358396(1) and the order under Section 148A of theAct, passed by the respondent vide order dated 31.03.2022bearing DIN and Letter No.ITBA / AST /F / 148A / 2021 - 22 /1042356852 (1) and the subsequent order dated 31.03.2022 bearingDIN and Notice No.ITBA / AST/ F/ 17 / 2021 - 22/ 1042379232 (1)and quash the same. For Respondent : Mrs.Hema Muralikrishnan The petitioner has filed this writ petition seeking issuanceof Writ of Certiorari calling for the records of the noticeissued by the respondent u/s.148 of the Act dated 31.03.2022 https://hcservices.ecourts.gov.in/hcservices/ bearing DIN and Notice No.ITBA / AST / S/ 148 / 2021 - 22 /1042358396(1) and the order under Section 148A of the Act,passed by the respondent vide order dated 31.03.2022 bearing DINand Letter No.ITBA / AST /F / 148A / 2021 - 22 / 1042356852 (1)and the subsequent order dated 31.03.2022 bearing DIN andNotice No.ITBA / AST/ F/ 17 / 2021 - 22/ 1042379232 (1) and toquash the same. 2.The case of the petitioner is that the petitioner onreceipt of notice under Section 148 A of the Income Tax Act,1961, submitted reply on 30.03.2022, however, the respondentwithout considering the same, passed the impugned order dated31.03.2022. Hence, this writ petition. 3.The learned Senior Counsel appearing for the petitionersubmitted that for the assessment year 2015 – 16, the respondentissued notice under Section 148 A of the Income Tax Act callingfor the petitioner to file reply on or before 29.03.2022 and thepetitioner submitted reply on 29.03.2022, however, therespondent received the same on 30.03.2022 with delay of oneday. Hence, the petitioner's reply was not considered and theimpugned order dated 31.03.2022 was passed, which is notsustainable one. 4.The learned Senior Counsel appearing for the petitionerfurther submitted that this Court may set aside the impugnedorder dated 31.03.2022 and remand the matter back to therespondent for consideration of the reply submitted by thepetitioner in terms of Section 148 A of the Income Tax Act. 5.The learned Standing Counsel appearing for the respondentsubmitted that a show cause notice was issued to the petitionercalling upon the petitioner to submit reply on or before29.03.2022 and the petitioner submitted the reply on 30.03.2022.Since the petitioner did not submit the reply within theprescribed time limit, the impugned order dated 31.03.2022 wasissued to the petitioner, which is perfectly valid one and doesnot warrant any interference. 6.The facts in the case is not in dispute. Admittedly, forthe assessment year 2015 – 16, a show cause notice was issued tothe petitioner calling upon the petitioner to submit reply on orbefore 29.03.2022 and the petitioner also submitted the reply on29.03.2022, however, the office of the respondent received thesame only on 30.03.2022 with a delay of one day, thereby, theimpugned order dated 31.03.2022 came to be passed. 7.Admittedly, the reply submitted by the petitioner was notconsidered by the respondent before passing the impugned order.This Court is of the opinion that one day delay in submitting https://hcservices.ecourts.gov.in/hcservices/ 6.The facts in the case is not in dispute. Admittedly, forthe assessment year 2015 – 16, a show cause notice was issued tothe petitioner calling upon the petitioner to submit reply on orbefore 29.03.2022 and the petitioner also submitted the reply on29.03.2022, however, the office of the respondent received thesame only on 30.03.2022 with a delay of one day, thereby, theimpugned order dated 31.03.2022 came to be passed. 7.Admittedly, the reply submitted by the petitioner was notconsidered by the respondent before passing the impugned order.This Court is of the opinion that one day delay in submitting https://hcservices.ecourts.gov.in/hcservices/ the reply by the petitioner will not cause any prejudice to therespondent. Hence, inorder to give fair opportunity to thepetitioner, this Court is inclined to set aside the impugnedorder. Accordingly, the impugned order passed by the respondentdated 31.03.2022 is hereby set aside and the matter is remandedback to the respondent for fresh consideration. 8.The respondent is directed to consider the reply submittedby the petitioner which was received by the respondent on30.03.2022 and thereafter proceed in accordance with law. 9.The writ petition is accordingly disposed of. No costs.Consequently, the connected miscellaneous petitions are closed. Sd/- Assistant Registrar(CS-IV) //True Copy// Sub Assistant Registrar pri To The Commissioner of Income Tax, Non-Corporate Circle 8 (1), Chennai,Room No.507, Annexe Building,5th Floor, Aayakar Bhavan,Annexe Building,No.121, Mahatma Gandhi Road,Nungambakkam,Chennai – 600 034.+1cc to Mr.Salai Varun, Advocate, S.R.No.29599 +1cc to Mr.Hema Muralikrishnan, Advocate, S.R.No.29936 VBM(CO)RGA(06/05/2022) W.P.No.11056 of 2022AndW.M.P.Nos.10648 and 10651 of 2022