Wp(Md)/7015/2020 Of M.alagar v. The Assistant Commissioner Of Income Tax

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURTDATED : 15.06.2021 CORAM : THE HONOURABLE MRS.JUSTICE J.NISHA BANU W.P(MD) No.7015 of 2020and W.M.P(MD)No.6441 of 2020 M.Alagar ... Petitioner The Assistant Commissioner of Income Tax,Circle – I, Karaikudi,Sivagangai District. Prayer:Writ Petition is filed under Article 226 of the Constitutionof India, praying for issuance of a Writ of Certiorarified Mandamusto quash the order dated 26.12.2019 made in ITBA/AST/S/143(3)/2019-20/1023149687(1) and consequential order issued by the respondent inITBA/COMF/17/2019-20/1026679230(1) dated 16.03.2020 under Section226(3) of Income Tax Act and forbear the respondent to proceedpursuant to the illegal assessment order in ITBA/AST/S/143(3)/2019-20/1023149687(1) dated 26.12.2019. For Petitioner: Mr.T.BashyamFor Respondents : Mrs.S.Srimathy Standing Counsel ORDER This Writ Petition has been filed by the petitioner to quashthe assessment order passed by the respondent, dated 26.12.2019 inITBA/AST/S/143(3)/2019-20/1023149687(1) and the consequential noticedated 16.03.2020 issued in ITBA/COMF/17/2019-20/1026679230(1) and toforbear the respondent from proceeding further pursuant to theassessment order in ITBA/AST/S/143(3)/2019-20/1023149687(1) dated26.12.2019. 2.According to the petitioner, his father namely Velu KonarMalaiyandi was a civil Contractor and proprietor of a rice mill andhe was an assessee under the respondent. He had filed his returnson 27.10.2017 for the assessment year 2017-2018 declaring a totalincome of Rs.29,44,118.00/-. Thereafter, a notice under Section 143(1) of the Income Tax Act was issued on 13.08.2018. While thematter stood thus, the father of the petitioner died on 21.10.2019.Immediately, the petitioner informed the Assessing Officer about thedeath of his father and the legal heirship certificate was alsoproduced on 05.12.2019. In spite of the same, the Assessinghttps://hcservices.ecourts.gov.in/hcservices/ Officer proceeded to pass the assessment order in the name of thepetitioner's father, who died on 21.10.2019. Hence, this writpetition. 3. The learned counsel for the petitioner would state that theAssessing Officer proceeded to pass the assessment order in the nameof the petitioner's father in spite of the intimation given by thepetitioner about the death of his father and therefore, the same isliable to be quashed. 4. Mrs.S.Srimathy, the learned Standing Counsel appearing forthe respondent would state that the impugned order may be set asideand the matter may be remanded back to the respondent for passingorders afresh after giving opportunity of hearing to the legal heirsof the deceased assessee. 5. Heard the submissions made on either side and perused thematerials available on record. 6. Considering the submissions of the learned counsel for thepetitioner as well as the learned standing counsel for therespondent, the impugned order passed by the respondent dated26.12.2019 made in ITBA/AST/S/143(3)/2019-20/1023149687(1), ishereby set aside and the matter is remanded back to the respondentto pass orders afresh by giving opportunity of hearing to the legalheirs of late.Venu Konar Malaiyandi, the father of the petitioner.Such exercise shall be completed by the respondent, within a periodof six months from the date of receipt of a copy of this order. 7. With the above direction, the writ petition is disposed of.No Costs. Consequently, connected Miscellaneous Petition is closed. Sd/- Assistant Registrar / /2021 Sub Assistant Registrar(CS) Note:(i) In view of the present lock down owing to COVID-19pandemic, a web copy of the order may be utilized for officialpurposes, but, ensuring that the copy of the order that ispresented is the correct copy, shall be the responsibility of theadvocate/litigant concerned.To The Assistant Commissioner of Income Tax, Circle – I, Karaikudi,Sivagangai District. CN(21.06.2021) 2P 3Chttps://hcservices.ecourts.gov.in/hcservices/