Madras High Court
Rangasamy Boopathi vs The Income Tax Officer on 3 October, 2024
Author: Krishnan Ramasamy
Bench: Krishnan Ramasamy
W.P.No.22011 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 03.10.2024
CORAM:
THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY
WP.No.22011 of 2023
and W.M.P.Nos.21375 and 21377 of 2024
Rangasamy Boopathi .... Petitioner
Vs.
1.The Income Tax Officer,
Non Corp Ward-4 (1),
63, Race Course Road,
Coimbatore – 641 018.
2.The Principal Commissioner of Income Tax-1,
63, Race Course Road,
Coimbatore- 641 018.
3.The Income Tax Officer,
Assessment Unit,
National Faceless Assessment Centre,
Income Tax Department,
Ministry of Finance,
Room No.401, 2nd Floor, E-Ramp,
Jawaharlal Nehru Stadium,
Delhi-110 003. ... Respondents
Prayer:- Writ Petition is filed, under Article 226 of the Constitution of
India, for issuance of Writ of Certiorari to call for the records in
DIN:ITBA/AST/S/147/2023-24/1053308023(1) dated 30.05.2023 on the
file of the 3rd respondent relating to the A.Y.2013-14 and quash the same.
For Petitioner : Mr.L.Dinesh
For Respondents : Dr.B.Ramasamy
Senior Standing Counsel
https://www.mhc.tn.gov.in/judis ORDER
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W.P.No.22011 of 2023
The present Writ Petition has been filed for issuance of a Writ of
Certiorari, to call for the records in DIN:ITBA/AST/S/147/2023-
24/1053308023(1) dated 30.05.2023 on the file of the 3rd respondent
relating to the A.Y.2013-14 and quash the same.
2. The learned counsel for the petitioner would submit that a notice
was issued by the 3rd respondent on 17.05.2023 calling upon the petitioner
to file reply on or before 22.05.2023. The petitioner filed reply to the said
notice on 22.05.2023 and requested to fix personal hearing on 06.06.2023
to substantiate his case. The 3rd respondent then issued a scheduling notice
dated 29.05.2023 signed at 01.12 pm fixing the VC on 29.05.2023 itself at
04.00 p.m. Since the time provided by the respondent for personal
hearing was meager, the petitioner was not able to attend the personal
hearing through video conferencing. Hence, the 3rd respondent passed the
impugned order of assessment u/s 147 r.w.s. 144B of the Act on
30.05.2023. Without affording an opportunity of personal hearing to the
petitioner, the assessment order came to be passed on 30.05.2023. If the
3rd respondent is intended to take any action and pass the assessment order
against the petitioner, it is mandatory to issue notice for personal hearing.
Therefore, he submitted that the impugned order is in violation of principal
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W.P.No.22011 of 2023
of natural justice. Hence, he prayed for setting aside the impugned order.
3. Learned Senior Standing counsel appearing for the respondent
would submit that the department after providing an opportunity of
personal hearing, issued notice dated 17.05.2023 and called the petitioner
for personal hearing. Upon considering the reply of the petitioner dated
22.05.2023, the 3rd respondent issued a notice dated 29.05.2023 for
personal hearing. Therefore, there is no merit in the submission of the
petitioner. Hence, he prayed to dismiss the petition.
4. Heard the learned counsel for the petitioner and the learned Senior
Standing counsel appearing for the respondents and perused the materials
placed before this Court.
5. The main issue that arises for consideration in the present case is as
to whether the opportunity of personal hearing was provided to the
petitioner before the passing of assessment order. Initially, notice was
issued on 17.05.2023 calling upon the petitioner to file reply on or before
22.05.2023 and the petitioner filed his reply on 22.05.2023 requesting to fix
personal hearing on 06.06.2023. Pursuant to which, the 3rd respondent
uploaded the notice dated 29.05.2023 at 01.12 p.m by providing short
duration of 02.40 hours and fixed the personal hearing at 04.00 p.m. Due
to the short duration, the petitioner was unaware of the notice and he was
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W.P.No.22011 of 2023
not able to appear for personal hearing. Hence, the reasons provided by
the petitioner for being unaware of the notice, which was uploaded in the
web portal, are appears to be genuine.
6. In the case on hand, the impugned assessment order was passed
against the petitioner without providing an opportunity of personal hearing.
Thus, it is clear that the impugned order was passed in violation of
principles of natural justice and hence, the same is liable to be set aside.
7. In view of the above, this Court passes the following order:
i) The impugned order dated 30.05.2023 is set aside
and remanded back to the respondent for
fresh consideration.
ii) If the petitioner is intend to file any additional
reply, the same shall be filed within a period of 2 weeks
from the date of receipt of copy of this order.
iii) On filing of such additional reply by the
petitioner, the respondent shall consider the same and
issue a 14 days clear notice, by fixing the date of
personal hearing, to the petitioner and thereafter, pass
appropriate orders on merits and in accordance with
law, after hearing the petitioner, as expeditiously as
possible.
8. With the above directions, this Writ Petition is allowed. There
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W.P.No.22011 of 2023
shall be no order as to costs. Consequently, the connected Miscellaneous
Petitions are closed.
03.10.2024
Index:Yes/No
Web:Yes/No
Speaking/Non Speaking
msv
To
1.The Income Tax Officer,
Non Corp Ward-4 (1),
63, Race Course Road,
Coimbatore – 641 018.
2.The Principal Commissioner of Income Tax-1,
63, Race Course Road,
Coimbatore- 641 018.
3.The Income Tax Officer,
Assessment Unit,
National Faceless Assessment Centre,
Income Tax Department,
Ministry of Finance,
Room No.401, 2nd Floor, E-Ramp,
Jawaharlal Nehru Stadium,
Delhi-110 003.
KRISHNAN RAMASAMY, J.
msv https://www.mhc.tn.gov.in/judis 5/6 W.P.No.22011 of 2023 WP.No.22011 of 2023 and W.M.P.Nos.21375 and 21377 of 2023 03.10.2024 https://www.mhc.tn.gov.in/judis 6/6