Wp/14190/2018 Of N.arjunan v. The Income Tax Officer

The Honourable Mr.Justice T.S.SIVAGNANAM Writ Petition No.14190 of 2018 & WMP.No.16755 of 2018 The Income Tax Officer, O/o.the Income-Tax Officer, Ward 2(2),Gandhiji Road, Erode-638001. ...Respondent PETITION under Article 226 of The Constitution of Indiapraying for the issuance of a Writ of Certiorarified Mandamus tocall for the records vested with the respondent in respect ofits notice dated 28.2.2018 pursuant to the order dated30.12.2016, quash the same and direct the respondent to issue anappropriate notice as may be applicable under the circumstancesof the case by giving the petitioner all opportunities to filehis submissions calculation summaries, necessary records anddocuments in connection with making assessment for theassessment year 2014-2015 and pass orders afresh in accordancewith law. Mr.A.P.Srinivas, learned Senior Standing Counsel acceptsnotice for the respondent. Heard both. In the light of thelimited relief sought for by the petitioner, the writ petitionitself is taken up for final disposal. 2. The petitioner has impugned a notice issued by therespondent under Section 154/155 of the Income Tax Act, 1961stating that the assessment order passed under Section 143(3) ofthe said Act for the year 2014-15 dated 30.12.2016 requires tobe amended, as there is a mistake, which is apparent from therecord within the meaning of Section 154/155 of the said Act. 3. The particulars of the mistake proposed to be rectifiedhave been furnished in the impugned notice. The petitioner wasdirected to appear before the respondent and alternatively theywere directed to file their written reply so as redo theassessment on or before the date fixed for personal hearing. Thepetitioner sought for an adjournment, apart from several otherthings, contending that as against the assessment, which wascompleted under Section 143(3) of the said Act, the petitionerpreferred an appeal before the Commissioner of Income Tax(Appeal) on 29.1.2017 and that the appeal is pending andtherefore, the respondent should defer further action pursuantto the impugned notice. 4. It appears that pursuant to the request made by thepetitioner for an adjournment on four occasions, the respondentis yet to fix a date and has not taken any decision pursuant tothe impugned notice. With these facts, the petitioner seeks toquash the impugned notice and also seeks to permit thepetitioner to file their submissions, calculation summaries,records and documents and thereafter direct the respondent topass fresh orders in accordance with law. 5. In my view, the consequential relief sought for by thepetitioner, if considered, would be sufficient to safeguard theinterest of the assessee and there would be no necessity toquash the impugned notice, as there is no statutory bar for theAssessing Officer to rectify the assessment order dated30.12.2016 even if an appeal is pending against it. 6. The learned counsel for the petitioner does not haveinstructions as to whether any interim order has been granted bythe Appellate Authority. Be that as it may, the petitioner seeksadequate opportunity to place their submissions before therespondent and also requests that they should be heard in detailon such submissions. 7. The learned Senior Standing Counsel for the Revenue doesnot have serious objections to such a course of action, as theycannot have any objection, as it would amount to violation ofthe principles of natural justice if such an opportunity is notgranted to the petitioner. 8. For the above reasons, the writ petition is disposed ofwith the following directions : The petitioner is directed to submit their objections to theimpugned notice dated 28.2.2018 within a period of 15 days fromthe date of receipt of a copy of this order. It is well open tothe petitioner to substantiate their stand taken in theobjections to be filed by supportive documents in the form of a 7. The learned Senior Standing Counsel for the Revenue doesnot have serious objections to such a course of action, as theycannot have any objection, as it would amount to violation ofthe principles of natural justice if such an opportunity is notgranted to the petitioner. 8. For the above reasons, the writ petition is disposed ofwith the following directions : The petitioner is directed to submit their objections to theimpugned notice dated 28.2.2018 within a period of 15 days fromthe date of receipt of a copy of this order. It is well open tothe petitioner to substantiate their stand taken in theobjections to be filed by supportive documents in the form of a https://hcservices.ecourts.gov.in/hcservices/ paper book. On receipt of the objections along with documents,if any filed, the respondent shall fix a date for personalhearing, hear the petitioner or the authorized representative ofthe petitioner and pass a speaking order on merits and inaccordance with law. It is made clear that the objections to befiled by the petitioner to the impugned notice dated 28.2.2018will be without prejudice to the grounds raised by thepetitioner in the appeal filed before the Commissioner of IncomeTax (Appeals) against the original assessment order dated30.12.2016. No costs. Consequently, the connected WMP is closed. RS Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant RegistrarToThe Income Tax Officer, O/o.the Income-Tax Officer, Ward 2(2), Gandhiji Road, Erode-638 001.+ 1 cc to Mr.T. Sundar Rajan, Advocate Sr.36935+ 1 cc to Mr.A.P.Srinivas, SSC, SR.37084WP.No.14190 of 2018&WMP.No.16755 of 2018(CCC)EU(22/06/2018)