Wp/24316/2019 Of Shri.shamugam Ramasamy v. The Chief Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 16.10.2019CORAM THE HON'BLE MR. JUSTICE K.RAVICHANDRABAABU W.P.No.24316 of 2019andW.M.P.No.24069 of 2019Shanmugam RamasamyS/o.Ramasamy...Petitionervs. 1.The Chief Commissioner of Income TaxInternational TaxationBMTC Building, BMTC Bhavan80 Feet Road, KoramangalaBangalore - 560 034.2.The Commissioner of Income TaxInternational TaxationBSNL Building (Tower-1), 4th FloorNo.16, Greams Road,Chennai-600 006. 3.The Income Tax OfficerInternational Taxation 2(2)BSNL Building (Tower-1), 4th FloorNo.16, Greams Road,Chennai-600 006. 4.Foreigners Regional Registration OfficeNo.26, Shastri Bhavan, Annex BuildingChennai-600 006. ...RespondentsWrit Petition filed under Article 226 of the Constitutionof India praying to issue a Writ of Mandamus, directing thefirst respondent to consider the representation preferred bythe petitioner vide letter dated 26.07.2019 and consequently,direct the first respondent to issue a Tax ClearanceCertificate. * Prayer amended as per order dated 04.10.2019 in W.M.P.No.26550 of 2019 in W.P.No.24316 of 2019W.M.P.No.26550 of 2019 in W.P.No.24316 of 2019 For Petitioner : Mr.R.SivaramanFor Respondents : Mrs.Hema Muralikrishnan Senior standing counselfor R1 to R3Mr.V.Chandrasekaran Central Government Standing Counsel for R4 O R D E R This writ petition was filed originally with a prayer forissuance of a writ of mandamus directing the first respondentto issue a "Tax Clearance Certificate" to the petitioner totravel abroad by using Passport No.A327080616 and furtherdirecting the fourth respondent herein to remove the sealdated 11.03.2019 affixed in the petitioner's passportNo.A327080616 with respect to embargo of CWOP. However, thesame has been subsequently, amended only with the relief ofdirecting the first respondent to consider the representationpreferred by the petitioner vide letter dated 26.07.2019 andconsequently, directing the first respondent to issue a "TaxClearance Certificate". 2. The case of the petitioner, in short, is as follows:The petitioner is a Malaysian citizen and a Non-resident.He holds Overseas Citizen of India (OCI) status and hisMalaysian Passport Number is A327080616. He is engaged inLogistics Business in Malaysia. The petitioner wanted tocontribute to his place of origin and decided to start anEducation Trust in Chennai, Tamil Nadu. His friends andrelatives made a contribution towards the proposed Trust.Those contributions were deposited by the petitioner in hisNRO Savings Bank Account in the Bank of Baroda, VadapalaniBranch. The third respondent initiated proceedings underSection 147 of the Income Tax Act, 1961 for the assessmentyears 2008-2009 to 2012-2013, since the petitioner had notfiled his return of income for those assessment years. Theassessment for the assessment year 2013-2014 was selected forscrutiny under "CASS" and subsequently, a notice under Section143(2) was issued. During the assessment proceedings, thepetitioner submitted credits to his Bank account with details.The third respondent completed the assessment vide ordersdated 29.03.2016 and 28.12.2016 under Section 143(3) r/w 147of the Income Tax Act, 1961, for the assessment years 2008-2009 to 2012-2013 and for the assessment year 2013-2014 videOrder dated 29.03.2016 under Section 143(3) of the Income TaxAct, 1961. The third respondent also issued a demand notice.Aggrieved against the order of the third respondent, thepetitioner filed an application before the Commissioner ofIncome Tax (Appeals) for the assessment years 2008-2009 to2013-2014. The Commissioner of Income Tax (Appeals) dismissedthe appeals on various dates. Challenging those orders, the petitioner filed further appeal before the Income TaxAppellate Tribunal. The Tribunal, after considering the case,has set aside the assessment and remitted the matter for freshconsideration to the third respondent. Therefore, thepetitioner has made a request for issuing "Tax ClearanceCertificate". Since the said request has not been considered,the present writ petition is filed with the relief as statedsupra. 3. The learned counsel for the petitioner reiterated theabove contentions and submitted that the request of thepetitioner seeking for issuance of "Tax Clearance Certificate"may be directed to be considered by the respondents. 4. The learned Senior Standing Counsel appearing for theRevenue submitted that merely because the Tribunal has setaside the order of assessment and remitted the matter back tothe Assessing Officer, the petitioner is not entitled to getthe said certificate, since the assessment proceedings arestill going on. Therefore, she submitted that depending uponthe outcome of the assessment proceedings, the petitioner'srequest will be considered and appropriate orders will bepassed. 5. Upon considering the above stated facts andcircumstances and in view of the admitted position that theassessment proceedings are going on in pursuant to the remandmade by the Tribunal, this Court is not expressing any view onthe merits of the claim made by the petitioner, as it is forthe first respondent to consider and decide the same in theapplication dated 26.07.2019. 6. Accordingly, this Writ Petition is disposed of, onlyby directing the first respondent to consider the applicationdated 26.07.2019 and pass orders on the same on merits and inaccordance with law, within a period of eight weeks from thedate of receipt of a copy of this order. The petitioner isalso directed to cooperate with the authority for completionof the assessment in pursuant to the remand made by theTribunal. No costs. Consequently, connected miscellaneouspetition is closed. Sd/- Assistant Registrar(Insp cell) //True Copy// Sub Assistant Registrar mk To 1.The Chief Commissioner of Income TaxInternational TaxationBMTC Building, BMTC Bhavan80 Feet Road, KoramangalaBangalore - 560 034.International TaxationBMTC Building, BMTC Bhavan80 Feet Road, KoramangalaBangalore - 560 034. 2.The Commissioner of Income TaxInternational TaxationBSNL Building (Tower-1), 4th FloorNo.16, Greams Road,Chennai-600 006.International TaxationBSNL Building (Tower-1), 4th FloorNo.16, Greams Road,Chennai-600 006. 3.The Income Tax OfficerInternational Taxation 2(2)BSNL Building (Tower-1), 4th FloorNo.16, Greams Road,Chennai-600 006. 4.Foreigners Regional Registration OfficeNo.26, Shastri Bhavan, Annex BuildingChennai-600 006. +1cc to M/s.R.Sivaraman, Advocate SR.87407 +1cc to M/s.V.Chandrasekaran, Advocate SR.86743 +1cc to M/s.Hema Muralikrishnan, Advocate SR.86423 W.P.No.24316 of 2019 CP(CO)CB(15/11/2019)