Wp/9445/2022 Of Sivakumaran Pugazhendhi v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 22.04.2022 CORAM : THE HONOURABLE MR.JUSTICE R.SURESH KUMAR Sivakumaran Pugazhendi,No.70, Raja Agraharam Street,Poonamallee,Chennai – 600 056.... Petitioner The Additional/Joint/Deputy/Assistant Commissioner of Income Tax/ Income-tax Officer,National Faceless Assessment Centre,New Delhi.... Respondent PRAYER:-Writ Petition under Article 226 of the Constitution ofIndia praying for the issuance of a Writ of Certiorari, call forthe records pertaining to the impugned penalty order dated16[th] February, 2022 bearing Document Identification NumberITBA/PNL/F/271(1)(c)/2021-22/1039816731(1)passedbytherespondent under Section 271(1)(c) of Income Tax Act, 1961 forthe Assessment Year 2014-15 by the respondent and quash thesame. For Petitioner :M/s.T.V.Muthu AbiramiFor Respondent : Mrs.Hema MuralikrishnanSenior Standing Counsel The prayer sought for herein is for a writ of Certiorari,to quash the impugned penalty order dated 16[th] February 2022bearing Document Identification Number ITBA/PNL/F/271(1)(c)/2021-22/1039816731(1) passed by the respondent under Section 271(1)(c) of Income Tax Act, 1961 for the Assessment Year 2014-15. https://hcservices.ecourts.gov.in/hcservices/ 2. In respect of the Assessment Year 2014-2015 against thepetitioner/assessee order of assessment dated 23.11.2019 waspassed by the Revenue under the Income Tax Act, 1961[in short,“the Act”]. 3. Against the same, suo motu revision had been taken bythe Principal Commissioner under Section 263 of the Act, wherethe Principal Commissioner having set aside the Assessment Orderdated 23.11.2019 remitted the matter back to the AssessingAuthority for re-assessment, the re-assessment process is goingon as of now. 4. When that being so, pursuant to the earlier AssessmentOrder dated 23.11.2019, since already penalty proceedings wasinitiated, that has now been imposed in the present order, whichwas issued under Section 271(1)(c) of the Act dated 16.02.2022,which is impugned herein. 5. Heard Ms.Muthu Abirami, learned counsel appearing forthe petitioner and Mrs.Hema Muralikrishnan, learned SeniorStanding Counsel appearing for the respondent. 6. Since the very Assessment Order itself has been setaside and re-assessment process is going on, the question of anypenalty order under Section 271(1)(c) of the Act, does not ariseat this juncture. Therefore on that ground, I am inclined to setaside the order, which is impugned herein. 7. In the result, the impugned order is set aside. However,it is open to the Revenue to complete the re-assessment at theearliest point of time. It is needless to mention that,depending upon the outcome of the decision to be made in the re-assessment, the further course of action can be taken. 8. With the above observation, this Writ Petition isdisposed of. No costs. Connected miscellaneous petitions aredismissed. Sd/- Assistant Registrar(CS VIII) //True Copy// Sub Assistant Registrar mp To The Additional/Joint/Deputy/Assistant Commissioner of Income Tax/ Income-tax Officer,National Faceless Assessment Centre,New Delhi. +1cc to M/s.T.V.Muthu Abirami, Advocate, S.R.No.28587 +1cc to Mrs.Hema Muralikrishnan, Advocate, S.R.No.27867 W.P.NO.9445 OF 2022 AK-II(CO)PBS/06/05/2022