Devi Dhandapani v. The Assessment Unit

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 12.06.2023

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH and WMP Nos.13420, 13421 & 13421 of 2023 Devi Dhandapani ... Petitioner Vs 1.The Assessment Unit Income Tax Department National e-Assessment Centre, Delhi E-Ramp, Jawaharlal Nehru Stadium, Delhi - 110 003 2.The Income Tax Officer Non Corporate Ward 1(2) Income Tax Department No.121, Nungambakkam High Road, Chennai 600 034 3.The Principal Commissioner of Income Tax Chennai -1 Income Tax Department No.121, Nungambakkam High Road, Chennai 600 034.

... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus to call for the records of the Writ Petitioner Company on the file of the First Respondent to quash the impugned order dated 27.03.2023 passed u/s 147 read with section 144B of the Act for the Assessment Year 2018-19 in DIN: ITBA/AST/S/147/202223/1051367481(1) and further consequently to direct the said 1st Respondent to

grant reasonable opportunity of hearing before completing the re-assessment proceedings for the assessment year under consideration. For Petitioner : Mr.A.S.Sriraman For Respondents : Mr.Prabu Mukund Arunkumar Junior Standing Counsel

O R D E R

Read this order in conjunction with and in continuation of order dated 01.06.2023 that reads as follows:

Mr.Prabhu Mukund Arun Kumar, learned Junior Standing Counsel accepts notice for the respondents and seeks some time to obtain instructions and file a counter.

2. After some hearing, learned counsel for the petitioner prefers to file a statutory appeal accompanied by a stay application for interim protection.

3. At his request, list on 12.06.2023 at the end of admission list.

2. Today, Mr.Sriraman, learned counsel for the petitioner states that both appeal and the stay application has been filed before the National Faceless Appeal Centre (in short 'NFAC').

3. The impugned order in this case is dated 27.03.2023 and the Writ Petition has been instituted on 20.04.2023. Hence, the institution of the present Writ Petition has been a few days beyond the period of limitation.

4. Learned counsel for the respondents does not, bearing in mind the smallness of the period, fairly raise any objection to the maintainability of the appeal itself. Thus, subject to the appeal maintainable on all other aspects, the same shall be entertained by the Registry of the NFAC without reference to limitation.

5. In light of the same, this Writ Petition stands dismissed. Let notice be issued on the stay application fixing a date for personal hearing within a period of two (2) weeks from date of receipt of a copy of this order, the petitioner heard on the date so fixed and the stay application disposed within a period of four (4) weeks from date of personal hearing, i.e., on or before 24.07.2023. Till then, there shall be a stay of recovery of the demand.

6. It is made clear that if the petitioner does not appear on the date fixed by the NFAC, the petitioner loses the benefit of this order and the respondents are at liberty to proceed with the matter in accordance with law, as they think fit. No costs. Connected Miscellaneous Petitions are also dismissed. 12.06.2023 Index : Yes / No Speaking/non-speaking Order sl

Dr.ANITA SUMANTH,J.

sl To 1.The Assessment Unit Income Tax Department National e-Assessment Centre, Delhi E-Ramp, Jawaharlal Nehru Stadium, Delhi - 110 003 2.The Income Tax Officer Non Corporate Ward 1(2) Income Tax Department No.121, Nungambakkam High Road, Chennai 600 034 3.The Principal Commissioner of Income Tax Chennai -1 Income Tax Department No.121, Nungambakkam High Road, Chennai 600 034.

and WMP Nos.13420, 13421 & 13421 of 2023 12.06.2023