Wp(Md)/8523/2022 Of Arulmigu Swaminatha Swami Thirukovil v. The Deputy Commissioner Of Income Tax

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 29.04.2022 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.(MD) Nos.8523 and 8524 of 2022 and W.M.P.(MD) Nos.6255, 6256, 6258, 6264, 6266, 6271, 6272, 6274, 6275 and 6277 of 2022 Arulmigu Swaminatha Swami Thirukkovilrepresented by the Executive Officer,Swamimalai,Kumbakonam,Tamil Nadu 612 301, PAN AAATA6446.... Petitioner in both W.Ps., /vs./ 1. The Deputy Commissioner of Income Tax, National e-Assessment Centre, Delhi E-Ramp, Jawaharlal Nehru Stadium, Delhi 110 003. 2. The Income Tax Officer, Exemptions Ward, Income Tax Department, Williams Road, Cantonment Trichy, Trichy, Tamil Nadu 620 015. 3. The Commissioner of Income Tax Exemptions Income Tax Department, No.121, Nungambakkam High Road, Chennai 600 034. ... Respondents in both W.Ps., COMMON PRAYER:Writ Petitions filed under Article 226 of theConstitution of India for issuance of Writ of CertiorarifiedMandamus, to call for the records of the writ petitioner on thefile of the 1[st] respondent to quash the impugned orders dated28.03.2022 and 31.03.2022 passed under Section 147 r/w Sections144 and 144B of the Act in ITBA/AST/S/147/2021-22/1041807343(1)and ITBA/AST/S/147/2021-22/1042197125(1) for the assessment years2013-14 and 2014-15 respectively and consequently to direct the 1[st]respondent to complete the fresh re-assessment for the assessmentyears 2013-14 and 2014-15 respectively after grantingreasonable/sufficient opportunity of hearing. https://hcservices.ecourts.gov.in/hcservices/ For Petitioner in both W.Ps.,For Respondents in both W.Ps., : Mr.A.S.Sriraman: Mr.N.Dilip Kumar Senior Standing Counsel COMMON ORDER The petitioner has challenged the impugned assessment ordersdated 28.03.2022 and 31.03.2022 for the assessment years 2013-2014and 2014-2015. 2.The facts on record seem to indicate that the petitioner hadnot filed the return under Section 139 of the Income Tax Act, 1961(herein after referred to as Act). Thus, notices under Section 148of the Act were issued to the petitioner for the respectiveassessment years on 30.03.2021 followed by notices issued underSection 142(1) of the Act. Thereafter, a show cause notice wasissued and also a notice under Section 144 of the Act was issued.The petitioner replied for the first time on 18.02.2022 inresponse to the notices issued under Section 144 of the Act.Thereafter, draft assessment orders were issued to the petitioneron 24.03.2022 and 29.03.2022, calling upon the petitioner to replyby 26.03.2022. On the said date, the petitioner has sent a partialreply and sought further time to 28.03.2022. However, the impugnedorders have been passed. 3.The challenge to the impugned assessment orders is that theimpugned orders have been passed in gross violation of principlesof natural justice, as according to the petitioner, the impugnedorders have been passed without giving adequate opportunity to thepetitioner to respond to the draft assessment orders dated24.03.2022 and 29.03.2022. 4.The learned Senior Standing Counsel for the respondentssubmits that the petitioner has been recalcitrant assessee and hadfailed to file a statutory returns under Section 139 of the Actand despite the notices issued under Section 148 of the Act on30.03.2021 and the subsequent notices under Section 142 (1) of theAct and a show cause notice dated 02.02.2022, the petitionerfailed to reply and respond to the proceedings initiated. Thereply to the draft show cause notice was a partial reply and thepetitioner has adopted the dilatory tactics to delay thecompletion of the assessment. 5.I have considered the arguments advanced by the learnedcounsel for the petitioner and the learned Senior Standing Counselfor the respondents. 4.The learned Senior Standing Counsel for the respondentssubmits that the petitioner has been recalcitrant assessee and hadfailed to file a statutory returns under Section 139 of the Actand despite the notices issued under Section 148 of the Act on30.03.2021 and the subsequent notices under Section 142 (1) of theAct and a show cause notice dated 02.02.2022, the petitionerfailed to reply and respond to the proceedings initiated. Thereply to the draft show cause notice was a partial reply and thepetitioner has adopted the dilatory tactics to delay thecompletion of the assessment. 5.I have considered the arguments advanced by the learnedcounsel for the petitioner and the learned Senior Standing Counselfor the respondents. 6.The petitioner has shown disregard to the statutory noticesissued by the Income Tax Department. The fact that the petitionerhas not responded earlier and has sought for further time afterhttps://hcservices.ecourts.gov.in/hcservices/giving a partial reply shows that the petitioner has not been diligent in complying with the time line set out by therespondents to complete the assessment. I do not find any meritsin interfering with the impugned orders merely because thepetitioner gave a partial reply to the two show cause noticesdated 24.03.2022 and 29.03.2022. Under these circumstances, I aminclined to dismiss these writ petitions. However, the petitioneris at liberty to file a statutory appeal before the AppellateCommissioner in the manner known to law. 7.These writ petitions stand dismissed, in terms of the aboveobservation. No costs. Consequently, connected miscellaneouspetitions are closed. Sd/- Assistant Registrar(Writ) // True Copy // mmTo / /2022Sub Assistant Registrar(CS) 1. The Deputy Commissioner of Income Tax, National e-Assessment Centre, Delhi E-Ramp, Jawaharlal Nehru Stadium, Delhi 110 003. 2. The Income Tax Officer, Exemptions Ward, Income Tax Department, Williams Road, Cantonment Trichy, Trichy, Tamil Nadu 620 015. 3. The Commissioner of Income Tax Exemptions Income Tax Department, No.121, Nungambakkam High Road, Chennai 600 034. +1 CC to M/s.N.DILIPKUMAR, Advocate ( SR-23136[F] dated 02/05/2022 ) W.P.(MD) Nos.8523 and 8524 of 2022 andW.M.P.(MD) Nos.6255, 6256, 6258, 6264, 6266,6271, 6272, 6274, 6275and 6277 of 202229.04.2022 https://hcservices.ecourts.gov.in/hcservices/SP/26/05/2022/3P/5C