Madras High CourtWP/24729/2021disposed of

M/S.Williams Lea India Private Limited v. Additional / Joint / Deputy / Assistant Commissioner Of Income Tax

2021-11-19Honourable Mr Justice C. Saravanan3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 19.11.2021

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.24729 of 2021 and W.M.P.Nos.26012 & 26013 of 2021 (Through Video Conferencing) M/s Williams Lea India Private Limited, Represented by the authorized signatory, Blessed John Kaduvinal, Module No.308, D Block, Tidel Park - Third Floor, Taramani, Chennai - 600 113.

... Petitioner Vs

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

2. The Assistant Commissioner of Income-Tax, Corporate Circle 3(2), Wanaparthy Block - Aayakar Bhawan, Nungambakkam, Chennai.

3. The Chief Commissioner of Income Tax, National e-Assessment Centre, Delhi.

... Respondents Prayer: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records on the file of First Respondent and quash the impugned in Order No. ITBA/AST/S/143(3)/2021-2022/1036024155(1) for the Assessment Year 2018-2019 under Section 143(3) read with Section 144B of the Income Tax Act dated 29.09.2021.

For Petitioner :

Mr.N.V.Balaji 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. This writ petition is being disposed at the time of admission after hearing the learned counsel for the petitioner and the learned Junior Standing Counsel for the respondents on the limited ground that the attempt of the petitioner to participate in the personal hearing through video conferencing has turned futile and the order was passed without affording an opportunity of hearing.

3. The petitioner was issued with a Show Cause Notice dated 17.09.2021 by the first respondent for the Assessment Year 20182019. The petitioner was to reply by 25.09.2021 to the Show Cause Notice to which the petitioner has also replied. Thereafter, several attempts were made by the respondents to hold a personal hearing through video conferencing. However, it did not take place due to technical glitch.

4. The first respondent has passed an impugned order dated 29.09.2021 by confirming the proposal contained in the Show Cause Notice and in the Draft Assessment Order which was enclosed along with the Show Cause Notice.

5. Considering the fact that the petitioner was unable to make any participation in the personal hearing through video conference, the impugned order passed by the first respondent is liable to be set aside and the case is remitted back to the respondents to pass a speaking order within a period of thirty days from the date of receipt of a copy of this order after affording an opportunity of hearing to the petitioner properly through video conferencing.

6. The petitioner is also given liberty to raise all objections including the objections under Section 144B of the Income Tax Act, 1961 which were raised before this Court on a Jurisdictional issue to pass orders in the light of sub Section (9) of Section 144B of the Income Tax Act, 1961.

7. It is made clear that no opinion is expressed on the merits of the case on the submissions of the learned counsel for the petitioner as far as Section 144B(ix) of the Income Tax Act, 1961. The officers concerned has to pass appropriate orders after considering all the submissions of the petitioner within a period of four weeks from the date of receipt of a copy of this order in accordance with law and on merits after giving an opportunity of personal hearing through video conferencing.

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

Sd/- Assistant Registrar(CS-III) //True Copy// Sub Assistant Registrar rgm/arb To

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

2. The Assistant Commissioner of Income-Tax, Corporate Circle 3(2), Wanaparthy Block - Aayakar Bhawan, Nungambakkam, Chennai.

3. The Chief Commissioner of Income Tax, National e-Assessment Centre, Delhi.

+1cc to Mr.Hema Murali Krishnan, Advocate, S.R.No.59915 +1cc to Mr.N.V.Balaji, Advocate, S.R.No.60170 W.P.No.24729 of 2021 and W.M.P.Nos.26012 & 26013 of 2021 BR(CO) SU(08/12/2021)