M/S.Modular Concepts (India) Private Limited v. Union Of India

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 03.02.2022

CORAM

THE HON'BLE MR.JUSTICE C.SARAVANAN W.P.NO.1050 OF 2022 AND W.M.P.NOS.1115, 1117 & 1118 OF 2022 (THROUGH VIDEO CONFERENCING) M/s.Modular Concepts (India) Private Limited, Represented by its Authorised Representative, Mr.Manoj Thadaserry Dharman, B-3, 463 A, Solai Apartments, Mount Poonamallee Road, Ramapuram, Chennai - 600 089.

... Petitioner .Vs.

1. The Union of India, The Ministry of Finance, The Department of Revenue, Central Board of Direct Taxes, North Block, New Delhi - 110 001.

Represented by its Secretary.

2. The Additional/Joint/Deputy/Assistant Commissioner of Income Tax, Income-Tax Officer, National Faceless Assessment Centre, Delhi.

... Respondents PRAYER:- Writ Petition filed under Article 226 of Constitution of India, for issuance of a Writ of Certiorari, calling for the records of the Assessment Order bearing No.ITBA/AST/S/143(3)/ 2021-2022/1036032967(1) dated 29.09.2021 (Impugned Order) passed by Respondent No.2 under Section 143(3) of the Income Tax Act, 1961 ('the Act') for the Assessment Year 2018-2019 (Assessment Year) and the consequent Demand Notice bearing No.ITBA/AST/S/ 156/2021-2022/1036032989(1) dated 29.09.2021, quash the same.

For Petitioner :

Mr.Anish Acharya For Respondents : Mr.Prabhu Mukunth Arun Kumar Junior Standing Counsel

ORDER

Mr.Prabhu Mukunth Arun Kumar, learned Junior Standing Counsel takes notice on behalf of the respondents.

2. The petitioner has challenged the Impugned Order for Violation of Principles of Natural Justice as despite request of the petitioner, the petitioner was called for a personal hearing.

3. The learned Junior Standing Counsel for the respondents submits that by a communication dated 28.09.2021, the petitioner was informed to file written submissions on points, which the petitioner wanted to make during personal hearing as the time for competing the assessment was expiring on 30.09.2021. The respondents had however fixed a personal hearing on 29.09.2021 at about 5.00 p.m., through Video Conferencing. A notice for such personal hearing through Video Conferencing was sent to the petitioner at 13.39 hours on the same date.

4. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Junior Standing Counsel for the respondents and the additional documents filed by the respondents to state that indeed a personal hearing was granted to the petitioner vide communication dated 28.09.2021 but the petitioner failed to avail an opportunity of personal hearing.

5. However, the said intimation was few hours before the personal hearing. The time granted by the respondents to the petitioner for appearing through personal hearing at about 5.00 p.m. on the same date by issuing a notice at about 13.39 hours hardly gave enough time to the petitioner to get ready for the personal hearing.

6. Considering the same, I am inclined to set aside the Impugned Order and remit the case back to the respondents, to pass a speaking order preferably within a period of sixty days from the date of receipt of a copy of this order, after considering the petitioner's reply/representation dated 29.09.2021.

7. Needless, to state that the petitioner shall also be heard before a fresh Assessment Order passed by the respondents.

The respondents are therefore directed to issue suitable instruction to the Administrator of the Income Tax Web Portal to facilitate the petitioner to participate through Video Conferencing in the proposed personal hearing.

8. This Writ Petition stands disposed of with the above observations. No costs. Consequently, connected Writ Miscellaneous Petitions are closed.

Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar To 1.

The Secretary, The Union of India, The Ministry of Finance, The Department of Revenue, Central Board of Direct Taxes, North Block, New Delhi - 110 001.

2.

The Additional/Joint/Deputy/Assistant Commissioner of Income Tax, Income-Tax Officer, National Faceless Assessment Centre, Delhi.

+1cc to M/s.S.Aswini, Advocate, S.R.No.6949 +1cc to M/s.Hema Muralikrishnan, Advocate, S.R.No.7451 W.P.NO.1050 OF 2022 AND W.M.P.NOS.1115, 1117 & 1118 OF 2022 MT(CO) PBS/08/03/2022