The Income Tax Officer v. M/S.Guptha Gem Jewellers
IN THE HIGH COURT OF JUDICATURE AT MADRAS
( Special Original Jurisdiction ) Thursday, the Third day of March Two Thousand Twenty Two PRESENT THE HON`BLE MR.JUSTICE R.SURESH KUMAR WMP.No.28612 of 2021 IN WP.No.22050 of 2021 1 THE INCOME TAX OFFICER, [ PETITIONERS ] NATIONAL ASSESSMENT CENTER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003.
2 THE INCOME TAX OFFICER WARD 2(1), ERODE.
Vs M/S.GUPTHA GEM JEWELLERS, [ RESPONDENT ] REPRESENTED BY ITS PARTNER R. MANIVANNAN, 56, BAZAAR STREET, GOBICHETTIPALAYAM - 635 428.
ERODE DISTRICT, PAN NO. AACFG0494J Petition praying that in the circumstances stated therein and in the affidavit filed therewith the High Court will be pleased to extend the time granted in order dated 20.10.2021 passed in W.P.No. 22050 of 2021 for a period of three months (WMP.No.28612/2021) Order : This petition coming on this day for hearing upon perusing the petition and the affidavit filed in support thereof and upon hearing the arguments of M/S.A.N.R.JAYAPRATHAP, STANDING COUNSEL for the Petitioners and of MR.C.SUBRAMANIAN, Advocate for the Respondent, the court made the following order:- In the main writ petition, orders were passed on 20.10.2021 directing the Revenue to complete the assessment within some time frame, the operative portion of the order reads thus:
"10.The following order is passed:
(a) Impugned assessment order being order dated 25.09.2021 bearing reference DIN:ITBA/AST/S/147/202122/1035884705(1) qua said AY pertaining to writ petitioner is set aside solely on the ground that SCN under Section 144 of IT Act has been issued on 23.09.2021 post quarter past 4 pm and has called upon writ petitioner-Assessee to send its response through registered e-filing account by 59 minutes post 23 hours on 24.09.2021.
(b) In the light of the aforementioned limb of this order, though obvious, for the purpose of specificity, it is clarified that this Court has not expressed any view or opinion on the merits of the matter;
(c) First respondent shall now proceed with the assessment from the SCN stage i.e., SCN dated 23.09.2021 under Section 144 of IT Act and re-do the assessment;
(d) Writ petitioner shall send its response to the SCN dated 23.09.2021 through registered e-filing account within one week from today i.e., on or before 27.10.2021;
(e) First respondent shall take into account the writ petitioner's response to SCN and re-do the assessment i.e., commence the de novo assessment and complete/conclude the same within three(3) weeks therefrom, i.e., on or before 17.11.2021.
11. Captioned main writ petition is disposed of with the above directives. Therefore, WMP.NO.23267 of 2021 is disposed of as closed. There shall be no order as to costs."
2. Pursuant to the said order, according to the learned Standing Counsel appearing for the Revenue, they proceeded to complete the assessment, but for various reasons, they could not complete it within the time stipulated by this Court in the said order.
3. However Mr.A.N.R.Jayaprathap, learned Standing Counsel appearing for the petitioner/Revenue for the reasons stated in the affidavit in this petition, seeks indulgence of this Court for extending the said time for a further period of 90 days, as this application is filed before this Court seeking extension of time before the original time granted by this Court expires.
4. Heard Mr.C.Subramanian, learned counsel appearing for the respondent/asseseee, who would submit that at least let the petitioner/Revenue complete the assessment within the present extended time of 90 days as sought for without seeking further extension of time.
5. After having heard the learned counsel appearing for both sides and satisfied with the reasons in the affidavit filed in support of this petition, this petition is ordered, where further period of 90 days is given from today to the petitioner/Revenue to complete the assessment as indicated by the order of this Court referred to above without seeking further extension of time. -sd/- 03/03/2022 / TRUE COPY / Sub Assistant Registrar ( Statistics / C.S. ) High Court, Madras - 600 104.
TO 1 THE INCOME TAX OFFICER NATIONAL E-ASSESSMENT CENTER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.
401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003 2 THE INCOME TAX OFFICER WARD 2(1), ERODE.
Order in WMP.No.28612 of 2021 IN WP.No.22050 of 2021 Date :03/03/2022 From 26.2.2001 the Registry is issuing certified copies of the Interim Orders in this format TP(08/03/2022)