M/S.Maars Software v. The Commissioner Of Income
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 18.11.2019
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH Writ Petition No.12607 of 2014 and M.P. Nos.2 & 3 of 2014 M/s.MAARS Software International Ltd.
rep by its Principal Officer, Mr.Harshavardhan Singh Rathore, No.20, 4th Floor, Mohid Heights, New Versova Telephone Exchange, Lokhandwala Road, Andheri (W), Mumbai - 400 053.
...Petitioner
Vs
1. The Commissioner of Income Tax-IV Aayakar Bhavan, New Block, III Floor, 121 MG Road, Nungambakkam, Chennai 600 034.
2. Income Tax Officer, Company Ward -IV (1), Room No.429, 4th Floor, Main Building, Aayakar Bhavan, 121 MG Road, Chennai 600 034.
...Respondents
Prayer: PETITION filed under Article 226 of The Constitution of India praying for the issuance of Writ of Certiorarified Mandamus, calling for the records of the First Respondent contained in its impugned order dated 28.03.2014 bearing 1321
(1) /CIT-IV/2013-14 in PAN AAACM4527H for the assessment year 2009-10 passed under Section 263 of the Income Tax Act, 1961 and quash the same and consequently restrain the Second Respondent from assessing the Petitioner's income for the assessment year 2009-10 de novo.
For Petitioner : M/s.Suhrith Parthasarathy For Respondents : Mr.D.Prabhu Mukunt Arunkuar, Junior Standing Counsel Mrs.Hema Muralikrishnan, Senior Standing Counsel ---------------
O R D E R
The petitioner has assailed an order of Commissioner of Income Tax dated 28.03.2014 urging mainly that the order has been passed in violation of principles of natural justice. Notice in terms of Section 263 of the Income Tax Act, 1961 (in short 'Act') has been issued to the office address of the petitioner at 'Josier Street, Nungambakkam, Chennai -600 034'. All exchanges of communication inter se the petitioner and the Revenue has been on the letter head of the petitioner wherein the address is stated as 'No.20, 4th Floor, Mohid Heights, New Versova Telephone Exchange, Lokhandwala Road, Andheri (W), Mumbai - 400 053'.
2. The Income Tax Officer has also issued a notice to the aforesaid address for proceeding with the assessment for Assessment Year 2011-12. Moreover, the Chartered Accountant of the petitioner has specifically, by letter dated 24.01.2014, stated that the contact address of the petitioner is the aforesaid address at Bombay.
3. Admittedly, the closure of the office at Josier Street, Nungambakkam, Chennai and the change thereof to 106/2, Habibulla Road, T.Nagar, Chennai - 600 017 has not been intimated to the Department.
4. Be that as it may, there is no serious objection by the revenue to affording one more opportunity to the petitioner to be heard on merits. The impugned order is thus set aside. The petitioner shall appear before the Commissioner of Income Tax on Friday, the 06th December, 2019 at 10.30. a.m. and make its submissions in regard to the issue arising from Show Cause Notice dated 17.03.2014. No further notice need be issued in this regard. Upon hearing the submissions, necessary action
either dropping the proceedings or an order under Section 263 be passed within four weeks from date of conclusion of personal hearing.
5. This Writ Petition is allowed. Connected Miscellaneous Petitions are closed. No costs.
Sd/- Assistant Registrar(CS-II) //True Copy// Sub Assistant Registrar sl To
1. The Commissioner of Income Tax-IV Aayakar Bhavan, New Block, III Floor, 121 MG Road, Nungambakkam, Chennai 600 034.
2. Income Tax Officer, Company Ward -IV (1), Room No.429, 4th Floor, Main Building, Aayakar Bhavan, 121 MG Road, Chennai 600 034.
+1cc to Mrs.Hema Muralikrishnan, Advocate SR.95433 +1cc to M/s.Arun Karthik Mohan, Advocate SR.96382 Writ Petition No.12607 of 2014 and M.P. Nos.2 & 3 of 2014 SJ(CO) CB(03/12/2019)