Madras High Court
Amtex Software Solutions Pvt. Ltd vs Assistant Commissioner Of Income ... on 3 March, 2022
W.A.No.2981 of 2019
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 03.03.2022
CORAM:
THE HON'BLE MR. JUSTICE R.MAHADEVAN
AND
THE HON'BLE MR. JUSTICE J.SATHYA NARAYANA PRASAD
W.A.No.2981 of 2019
and C.M.P.No.19279 of 2019
Amtex Software Solutions Pvt. Ltd.,
No.75, Century Centre,
TTK Road, Alwarpet,
Chennai – 600 018
AAFCA0638J ...Appellant
Versus
1.Assistant Commissioner of Income Tax (OSD)
Corporate Range 1,
Chennai – 34.
2.Deputy Commissioner of Income Tax,
Corporate Circle 1(1),
Chennai – 600 034. ...Respondents
Writ Appeal filed under Clause 15 of Letters Patent, praying to set
aside the order of the learned Judge made in W.P.No.16140 of 2019 dated
12.06.2019.
1/5
https://www.mhc.tn.gov.in/judis
W.A.No.2981 of 2019
For Appellant : Ms.G.Vardini Karthik
For Respondents : Mrs.Hema Muralikrishnan,
Senior Standing Counsel
JUDGMENT
(Judgement of the Court was delivered by R.MAHADEVAN, J.)
Challenging the show cause notice dated 23.12.2016, calling upon the
appellant / assessee to explain as to why an order imposing penalty under
section 271(1)(c) of the Income-tax Act 1961 should not be levied, in
consequence to the assessment order passed under section 143(3), relating
to the year 2013-14, the Writ Petition bearing No.16140/2019 came to be
filed by the appellant / assessee. The said writ petition was disposed of by
the learned Judge, by order dated 12.06.2019, in the following terms:
“29. In the light of the aforesaid discussion, this Court passes the
following order:
a) the impugned SCN being SCN dated 23.12.2016 bearing
reference No.PAN:AAFCA0638J shall be kept in abeyance for a period of
three weeks from the date of receipt of a copy of this order.
b) within the aforesaid three weeks, second respondent shall issue a
corrigendum/addendum/errata to the impugned SCN clearly setting out the
ground/s on which impugned SCN was issued i.e., as to whether it has been
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W.A.No.2981 of 2019
issued on the ground that particulars have been concealed or on the ground
that inaccurate particulars of income have been furnished or both.
c) aforesaid addendum/corrigendum/errata to impugned SCN shall
be duly served on the writ petitioner with due acknowledgement within the
aforesaid three weeks period and from the date of service, writ petitioner
shall be given another three weeks time to respond to the impugned SCN
read with addendum/corrigendum/errata.
d) It is open to the writ petitioner to ask for the basis on which the
impugned SCN is predicated and the basis on which the same has been
issued and the same will be dealt with in a manner known to law.
e) after receipt of response from the writ petitioner and in the event
of writ petitioner choosing to opt for availing the opportunity of being heard
in person, i.e., personal hearing, the same shall also be granted and the
impugned SCN along with addendum/corrigendum/errata shall be carried to
its logical end in accordance with law after adhering to all natural justice
principles.”
Aggrieved by the aforesaid order, the appellant / assessee has come up with
this writ appeal.
2.When the matter was taken up for hearing, the learned counsel for
the appellant filed a Memo dated 01.02.2022 stating that the appellant/
assessee preferred an appeal before CIT(A) on the quantum issue for the
assessment year 2013-14, but they subsequently withdrew the same on the
ground that they had opted for the Vivad Se Vishwas Scheme on the
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W.A.No.2981 of 2019
quantum issue and also filed Form 3 and Form 4 in relation to the same and
hence, the penalty proceedings have become infructuous. Thus, according to
the learned counsel, nothing survives for adjudication in this writ appeal.
3.Recording the aforesaid submissions and the memo dated
01.02.2022 filed on the side of the appellant / assessee, this writ appeal
stands dismissed as having become infructuous. No costs. Consequently,
connected miscellaneous petition is closed.
(R.M.D., J.)
(J.S.N.P.,J.)
03.03.2022
mrr
Index : Yes/No
Speaking order (or) Non-Speaking order
To
1.The Assistant Commissioner of Income Tax (OSD)
Corporate Range 1,
Chennai – 34.
2.The Deputy Commissioner of Income Tax,
Corporate Circle 1(1),
Chennai – 600 034.
https://www.mhc.tn.gov.in/judis
W.A.No.2981 of 2019
R.MAHADEVAN, J.
and
J.SATHYA NARAYANA PRASAD, J.
mrr/rk
W.A.No.2981 of 2019
03.03.2022
https://www.mhc.tn.gov.in/judis
