Wp/9945/2022 Of M/S.abhiyantha Project Engineering Private Limited v. The Additional / Joint / Deputy / Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 25.04.2022 CORAM THE HONOURABLE MR.JUSTICE R.SURESH KUMAR W.P.No.9945 of 2022andW.M.P.Nos.9669 & 9672 of 2022 M/s.Abhiyantha Project Engineering Private Limited,Represented by its Director Mrs.V.S.Ramya,1[st] Floor, Shriram House, No.4, Burkit Road,T.Nagar, Chennai – 600 017. ... Petitioner The Additional/Joint/Deputy/Assistant Commissionerof Income Tax, Income Tax Officer, National Faceless Assessment Centre,Ministry of Finance, Income Tax Department,2nd Floor, Jawaharlal Nehru Stadium,New Delhi – 110 003. ... Respondent PRAYER: Petition filed under Article 226 of the Constitutionof India, praying for issuance of a Writ of Certiorari,calling for the records of the Respondent in the Impugnedorder dated 31.3.2022 with respect of PAN No. forAssessment year 2017-2018 bearing DIN:ITBA/AST/S/147/2021-2022/1042211026(1) and quash the same. For Respondent: Mr.D.Prabhu Mukunth Arunkumar Junior Standing Counsel ORDER The prayer sought for herein is for a Writ of Certiorari,to call for the records of the Respondent in the Impugnedorder dated 31.3.2022 with respect of PAN No. forAssessment Year 2017-2018 bearing DIN:ITBA/AST/S/147/2021-2022/1042211026(1) and quash the same. 2. In respect of the Assessment Year 2017-18, the Revenuewanted to reopen the assessment under Section 147 of theIncome Tax Act, 1961, [in short, 'the Act'] 3. Pursuant to which, notice was issued under Section 148of the Act, thereafter, further notice was issued underSection 142 (2) of the Act, which was replied by thehttps://hcservices.ecourts.gov.in/hcservices/petitioner/assessee. 4. Thereafter, the Revenue proceeded to complete theassessment, before which, a final show cause notice dated30.03.2022 was issued through e-governance on 30.03.2022 at09:49 hours. 5. In the said notice, time was given to thepetitioner/assessee to respond by 30.03.2022 at 23:59 hours. 6. Even it has been alerted by the Revenue to thepetitioner by way of SMS. Subsequently thereafter, when thepetitioner noticed that a final show cause notice was issuedthrough e-governance and before even getting the same, theimpugned order of assessment dated 31.03.2022 was issued.Therefore, on the ground that no proper opportunity was givenwith some breathing time to respond to the final show causenotice, the petitioner has challenged the impugned order inthe present writ petition. 7. Heard Mr.P.J.Rishikesh, learned counsel for thepetitioner, who by reiterating the aforestated, would submitthat, morning, the show cause notice was issued and by thesame day, they expected the reply, that too, after completingthe procedure by SMS alert. Therefore, absolutely, there is nochance for the petitioner to reply. Hence, the order impugnedis vitiated by virtue of the violation of principles ofnatural justice. 8. I have heard Mr.D.Prabhu Mukunth Arunkumar, learnedJunior Standing Counsel, appearing for the Revenue, who wouldsubmit that, if at all the petitioner / assessee is having agrievance that, a final show cause notice has not been givenwith enough time to the petitioner to reply to the same, ithad happened because of the limitation i.e., on or before 31[st]March 2022, it should have been issued by the shortestpossible time, that was given to the petitioner/assessee, asin number of such cases, such kind of shorter time was onlygiven. 9. I have considered the said submissions made by thelearned counsel appearing on both sides and have perused thematerials placed before this Court. 8. I have heard Mr.D.Prabhu Mukunth Arunkumar, learnedJunior Standing Counsel, appearing for the Revenue, who wouldsubmit that, if at all the petitioner / assessee is having agrievance that, a final show cause notice has not been givenwith enough time to the petitioner to reply to the same, ithad happened because of the limitation i.e., on or before 31[st]March 2022, it should have been issued by the shortestpossible time, that was given to the petitioner/assessee, asin number of such cases, such kind of shorter time was onlygiven. 9. I have considered the said submissions made by thelearned counsel appearing on both sides and have perused thematerials placed before this Court. 10. As has been rightly pointed out by the learnedcounsel for the petitioner, a final show cause notice wasissued only on 30.03.2022 at 09:49 hours, whereas, the timewas given to the petitioner/assessee to raise objections onthe same day i.e., on 30.03.2022 at 23:59 hours. Even beforerealizing that such notice has been issued to thepetitioner/assessee because SMS alert has come later, theimpugned order dated 31.03.2022 since has been passed, thisCourt feels that, it is a case of violation of principles ofhttps://hcservices.ecourts.gov.in/hcservices/natural justice, insofar as that aspect of reply by the petitioner to the final show cause notice is concerned, hence,the impugned order is liable to be interfered with.11. In that view of the matter, this writ petition isdisposed of with the following orders:(i) That the impugned order is set aside and the matteris remitted back to the respondent for reconsideration. (ii) In this context, it is open to the petitioner totreat the final show cause notice dated 30.03.2022 as a freshshow cause notice, against which, it is open to the petitionerto give reply within two weeks from the date of receipt of acopy of this order.(iii) It is made clear that, no further notice would begiven to the petitioner by the Revenue. Once a reply is givenby the petitioner, after giving an opportunity of personalhearing to the petitioner either directly or through videoconferencing, a final assessment order can be passed by theRevenue. 12. With these observations and directions, the writpetition stands disposed of. No costs. Consequently, connectedmiscellaneous petitions are closed. Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar kak To The Additional/Joint/Deputy/Assistant Commissionerof Income Tax,Income Tax Officer,National Faceless Assessment Centre,Ministry of Finance, Income Tax Department,2nd Floor, Jawaharlal Nehru Stadium,New Delhi – 110 003.+1 cc to Mr.P.J.Rishikesh, Advocate Sr.NO.28303+1 cc to Mr.Hema Muralikrishnan,Standing CounselSr.NO. 28311 SKM(CO) A.SK(23/05/2022) W.P.No.9945 of 2022