Wp(Md)/4318/2018 Of M/S.a. 2295 The Madurai v. The Income Tax Officer

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 11.03.2022 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.(MD) No.4318 of 2018andW.M.P.(MD) Nos.4437 and 4438 of 2018 M/S.A 2295 The Madurai Cooperative Printing Works Limited, (PAN ),No.15, T.P.K.Road,Andalpuram, Madurai – 625 003,represented by its Managing Director.... Petitioner/vs./ The Income Tax Officer,Office of the Income Tax,Non-Corporate Ward – 3(5),V.P.Rathinasamy Nadar Road,Bibikulam, Madurai – 2. ... Respondent PRAYER:Writ Petition filed under Article 226 of the Constitution ofIndia for issuance of Writ of Certiorari, calling for the recordsrelating to the impugned assessment order dated 08/12/2017 issued bythe respondent along with demand notice for the assessment year2015-16 and consequential rejection order dated 22/01/2018 inC.No.AAAAA0623N/ITO/NCW1(1)/MDU/2017-18 by the respondent and quashthe same. ORDER The petitioner has filed this writ petition for a Certiorari tocall for the records relating to the impugned assessment order dated08.12.2017 issued by the respondent along with demand notice for theassessment year 2015-16 and consequential rejection order of therespondent dated 22.01.2018 in C.No.AAAAA0623N/ITO/NCW1(1)/MDU/2017-18 and to quash the same. 2.The petitioner has challenged the impugned assessment orderdated 08.12.2017 long after the period of limitation prescribed forfiling an appeal before the appellate Commissioner had expired. Asper Section 246 A of the Income Tax Act, 1961, a statutory appeal isrequired to be filed within a period of 30 days. However, under thehttps://hcservices.ecourts.gov.in/hcservices/ proviso to Section 249 (3) of the Income Tax Act, 1961, theappellate Commissioner may admit an appeal after the expiry of theperiod of limitation, if he is satisfied that the appellant hadsufficient cause for not presenting it within the time. 3.Being satisfied that the petitioner may have a case onmerits, I am inclined to dismiss this writ petition, by givingliberty to the petitioner to approach the appellate Commissioner andthereafter before the Tribunal and before the High Court by way ofan appeal. The issue would require proper adjudication in thehierarchy of the adjudication mechanism under the Act and there is apossibility of different view being taken by the Courts in thecourse of Appellate proceedings. Therefore, without expressing anyopinion on the merits of the case, the writ petition is dismissedwith the following directions:- i) The petitioner is at liberty to workout the alternate remedybefore the Appellate Commissioner, provided such an appeal is filedby the petitioner within a period of 30 days from the date ofreceipt of a copy of this order. If such an appeal is filed withinsuch time, the Appellate Commissioner shall number the appeal anddispose of the same on merits and in accordance with law. ii) The petitioner is also given liberty to file appropriateapplication under Section 220 (6) of the Income Tax Act, 1961 forstaying the recovery of income tax proceedings within such time,failing which the respondent is at liberty to proceed to recover thetax due from the petitioner. If such application is filed withinsuch time, recovery of tax due shall be kept in abeyance for aperiod of 60 days from the date of receipt of a copy of this orderor the disposal of such application, whichever is early. No costs. Consequently, connected miscellaneous petitions areclosed. Sd/- Assistant Registrar (AE) // True Copy // Sub Assistant Registrar(CS) TO The Income Tax Officer,Office of the Income Tax, Non-Corporate Ward – 3(5),V.P.Rathinasamy Nadar Road, Bibikulam, Madurai – 2.+1 CC to M/s.A.SIVAJI, Advocate ( SR-12122[F] dated 15/03/2022 )+1 CC to M/s.N.DILIPKUMAR, Advocate ( SR-12328[F] dated 15/03/2022 )W.P.(MD)No.4318 of 2018MM 11.03.2022 https://hcservices.ecourts.gov.in/hcservices/MS/29.03.2022/2P.4C