Wp/764/2022 Of Jaishankar Arnala Venkatraman v. The Assistant Commissioner Of Income-Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HONOURABLE MR.JUSTICE G.K.ILANTHIRAIYAN Jaishankar Arnala Venkatraman ... Petitioner .Vs. 1. The Assistant Commissioner of Income Tax, Non-Corporate Ward-15(1), No-121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. 2. The Chief Commissioner of Income Tax-4, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. ... Respondents PRAYER:- Writ Petition is filed under Article 226 of the Constitutionof India praying to issue a Writ of Mandamus, directing theChief Commissioner of Income Tax, the second respondent toconsider and pass orders in the compounding application dated20.12.2017 submitted by the petitioner under Section 297(1) ofthe Income Tax Act, 1961 within a time frame as may be fixed bythis Court. For Petitioner :Mr.A.V.ArunFor Respondents :M/s.Hema MuralikrishnanStanding Counsel ORDER This writ petition is filed to issue a Writ of Mandamus todirect the Chief Commissioner of Income Tax, the secondrespondent to consider and pass orders in the compoundingapplication dated 20.12.2017 submitted by the petitioner underSection 297(1) of the Income Tax Act, 1961 (hereinafter referred https://hcservices.ecourts.gov.in/hcservices/ to as 'the Act' for short) within a time frame that may be fixedby this Court. 2. The case of the petitioner is that he owned theproperties in India and received income from the saidproperties. The petitioner had been living in United States ofAmerica and had also filed Income Tax Returns through hisauditor. However, due to illness of the said Auditor, the IncomeTax Returns for the assessment year 2013-14 could not be filedby the petitioner. The non-filing of Income Tax Returns for theassessment year 2013-14 in time, came to light only when thefiles were returned from the Office of the Auditor since hedied. Thereafter, the complaint was lodged under Section 276 CCof the Act for non filing of the Income Tax Returns for theassessment year 2013-14 within the specific time. It is pendingon the file of the Additional Chief Metropolitan Magistrate(Economic Offences), Egmore, Chennai. In order to settle theissue, without defending the criminal case, the petitioner hadsubmitted a petition for compounding the offence as permissibleunder Section 279 (2) of the Act on 20.12.2017 and it is pendingon the file of the second respondent. 3. Considering the above facts and circumstances of thecase, and the limited relief sought for in the petition, withoutexpressing any opinion on the merits of the writ petition, thesecond respondent is directed to consider the said petitiondated 20.12.2017 submitted by the petitioner for compounding theoffence, after issuance of notice to the petitioner and othersif any and after giving an opportunity of hearing to them, passappropriate orders on merits and in accordance with law, withina period of twelve weeks from the date of receipt of a copy ofthis order. 4. With the above direction, this writ petition is disposedof. No costs. Sd/- Assistant Registrar(CS IX) //True Copy// Sub Assistant Registrar kv https://hcservices.ecourts.gov.in/hcservices/ To 1. The Assistant Commissioner of Income Tax, Non-Corporate Ward-15(1), No-121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034.2. The Chief Commissioner of Income Tax-4, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. +1cc to Mr.A.V.Arun, Advocate, S.R.No.3885+1cc to M/s.Hema Muralikrishnan, Advocate, S.R.No.4211 W.P.NO.764 OF 2022 KSM(CO)PBS/22/02/2022