Wtax/331/2021 Of Rajendra Prasad Degree College v. Dy. Commissioner Of Income Tax-2

Case :- WRIT TAX No. - 331 of 2021 Petitioner :- Rajendra Prasad Degree CollegeRespondent :- Dy. Commissioner Of Income Tax-2Counsel for Petitioner :- Shalini Goel,Ashish Bansal Hon'ble Mrs. Sunita Agarwal,J.Hon'ble Mrs. Sadhna Rani (Thakur),J. Heard Sri Ashish Bansal learned Advocate for the petitioner-assessee and Sri Gaurav Mahajan learned Advocate for therespondent department. Sri Gaurav Mahajan raises a preliminary objection with regardto the maintainability of the writ petition on the plea that theorder impugned is appelable. Only ground taken in the writ petition to challenge theassessment order dated 7.4.2021 is that the show cause noticedated 31.3.2021 had not been served upon the petitioner for thereason that he had changed his email address and information inthat regard had been sent to the respondent department in themonth of January, 2021. The contention is that the notice dated 31.3.2021 had beenserved upon the petitioner only on 3.4.2021 when he received amessage(SMS) on his mobile. As far as the change of emailaddress is concerned, it is stated that previously in the returnfiled by the petitioner in the year 2018, email address of hiscounsel had been given. It is, thus, admitted that email addressof the assessee had not been provided to the respondentdepartment. The contention is that with the change of counsel,email address had to be changed. The said plea of change of email address cannot be taken as aground for non-service of the show cause notice dated31.3.2021, in as much as bonafide of the assessee is founddoubtful. The order impugned further records that the return filed by thepetitioner/assessee had been processed on 10.11.2019 and afterserving a show cause notice, the Central Processing Centre(CPC) had disallowed the exemption claimed underSection10(23C)(iiiab). Against the said order, the assessee hadalready filed an appeal before the CIT (A), Commissioner(Appeals) which is pending. In the opinion of Court, against the assessment order dated7.4.2021, appropriate remedy for the petitioner-assessee is tofile an appeal under Section 246A of the Income Tax Act. The present writ petition is dismissed on the ground ofalternative remedy rejecting the plea of the petitioner/assesseethat the order impugned is an exparte order. Order Date :- 21.5.2021/Harshita