Madras High Court
Aa 282 vs The National Faceless Assessment ... on 13 February, 2023
W.P.No.4064 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 13.02.2023
CORAM
THE HON'BLE MR. JUSTICE ABDUL QUDDHOSE
W.P.No.4064 of 2023
and
W.M.P.No.4110 of 2023
AA 282, Kolappalur Primary Agricultural
Coop Credit Society Limited,
Rep. by its Secretary,
328, G D Road,
Kolappalur,
Gobichettipalayam,
Erode - 638 456. ... Petitioner
Vs.
1. The National Faceless Assessment Centre,
2nd floor, E-Ramp,
Jawaharlal Nehru Stadium,
New Delhi - 110 003.
2.The Assessment Unit,
Income Tax Department,
National Faceless Assessment Centre,
2nd floor, E-Ramp,
Jawaharlal Nehru Stadium,
New Delhi - 110 003. ... Respondents
PRAYER: Writ Petition has been filed under Article 226 of the
Constitution of India to issue a Writ of Certiorari to call for the entire
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W.P.No.4064 of 2023
records pertaining to the impugned exparte best Judgment Assessment for
the assessment year 2020-21 under Section 144 of the Income Tax Act
dated 20.09.2022 vide order No.Impugned Order dated 20.09.2022 vide
ITBA/AST/S/144/2022-23/1045739358(1) passed on the file of the 2nd
respondent and quash the same as arbitrary, against the principles of natural
justice and total inconformity with the provisions of the Income Tax Act,
1961.
For Petitioner : Mr.K.Vasanthanayagan
For Respondents : Mr.R.S.Balaji
Standing Counsel
Assisted by
Mrs.S.Premalatha
Junior Standing Counsel
ORDER
The petitioner has challenged the best judgment assessment order
dated 20.09.2022 for the assessment year 2020-21 on the ground that they
have not received the draft assessment order and principles of natural justice
has been violated.
2. Admittedly, as seen from the impugned assessment order several
opportunities were given to the petitioner to respond to the notices sent by
the respondents under Section 143 (2) as well as under Section 142 (1) of
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W.P.No.4064 of 2023
the Income Tax Act. The details of the notices sent to the petitioner by the
respondent which were not responded to by the petitioner are as follows:
Sl.No Date Description E-mail Details Due Date Assessee
. Response
1 29.06.2021 143 (2) Notice Delivered 14.07.2021 No response
2 29.10.2021 142 (1) Notice Delivered 05.11.2021 No response
3 09.11.2021 142 (1) Notice Delivered 12.11.2021 No response
4 27.01.2022 142 (1) Notice Delivered 03.02.2022 No response
5 13.07.2022 142 (1) Notice Delivered 21.07.2022 No response
6 26.07.2022 142 (1) Notice Delivered 03.08.2022 No response
3. The petitioner also admits that the final show cause notice dated
09.08.2022 was also received by them. But, however, contends that
eventhough they sought fifteen days time to submit a reply, within a period
of three days, the impugned assessment order has been passed. In the
impugned assessment order, it is observed that the petitioner acknowledged
the show cause notice dated 09.08.2022 on 17.09.2022 and requested
fifteen days time to furnish the details / documents. The respondents have
also given reasons as to why further time cannot be granted as they observed
that the cases were getting time barred on 30.09.2022 and therefore, the
petitioner's request for grant of time to furnish details cannot be considered
by the respondents.
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W.P.No.4064 of 2023
4. This Court does not find any infirmity in the reasons given by the
respondents for rejecting the petitioner's request for grant of further time to
submit a reply and to furnish copies of the details / documents. Taking note
of the fact that the petitioner has been provided with sufficient opportunities
to respond to the notices sent by the respondents, as seen from the tabular
column referred to supra, no further time can be granted to the petitioner to
submit a reply as rightly held by the respondents under the impugned
assessment order.
5. The petitioner has expressed financial difficulties in paying the pre-
deposit amount. Learned counsel for the petitioner seeks sufficient time for
the petitioner to mobilize the funds to enable the petitioner to file a Statutory
Appeal as against the impugned assessment order. Being an assessment
order, this Court deems it fit to grant time to the petitioner to file a Statutory
Appeal as against the impugned assessment order.
6. The petitioner has not made out any case for interference by this
Court under Article 226 of the Constitution of India as the principles of
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W.P.No.4064 of 2023
natural justice has not been violated by the respondents. This Court deems it
fit to grant four weeks time for the petitioner to file the Statutory Appeal as
against the impugned order before the Statutory Appellate Authority.
7. For the foregoing reasons, this Writ Petition is disposed of by
directing the petitioner to file the Statutory Appeal as against the impugned
assessment order dated 20.09.2022 before the Statutory Appellate Authority
within a period of four weeks from the date of receipt of a copy of this order.
On receipt of the said Appeal, within the stipulated time, the Statutory
Appellate Authority shall entertain the same and decide the matter on merits
and in accordance with law without reference to the limitation.
8. With the aforementioned directions, this Writ Petition is disposed
of. No Costs. Consequently, the connected Writ Miscellaneous Petition is
closed.
13.02.2023
Index : Yes/No
Speaking Order : Yes / No
Neutral Citation Case: Yes / No
ab
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W.P.No.4064 of 2023
To
1. The National Faceless Assessment Centre,
2nd floor, E-Ramp,
Jawaharlal Nehru Stadium,
New Delhi - 110 003.
2.The Assessment Unit,
Income Tax Department,
National Faceless Assessment Centre,
2nd floor, E-Ramp,
Jawaharlal Nehru Stadium,
New Delhi - 110 003.
https://www.mhc.tn.gov.in/judis
W.P.No.4064 of 2023
ABDUL QUDDHOSE. J.,
ab
W.P.No.4064 of 2023
13.02.2023
(1/2)
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