1 IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 25.02.2019 CORAM HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.No. 5367 of 2019 & WMP.Nos.6096 & 6097 of 2019 Narayanasamy Viswanathan ...Petitioner Vs Income Tax Officer, Ward-5, Income Tax Officer, DP Thottam Behind Ananda Inn, MG Road Puducherry (UT) - 605003. ....Respondent .... Prayer: Writ Petition filed under Article 226 of Constitution of India, to issue Writ of Certiorari or any other appropriate writ application or order under Article 226 of Constitution of India calling for records on file of Respondent in PAN:AEJPV7187C for Assessment Year 2011-12 in passing impugned assessment order under section 144 read with section 147 of Income Tax Act, 1961 dated 13.12.2018 and quash same as illegal, arbitrary and bad in law. For Petitioner : Mr. V. Prakash, Senior Counsel For Respondent : Mr. Jaya Prathap, Standing Counsel ORDER Mr. Jaya Prathap, Standing Counsel appears for respondent. By consent of both parties, this Writ Petitioner is disposed of at stage of admission. http://www.judis.nic.in 2 2. writ petitioner has assailed order of re-assessment dated 13.12.2018 passed exparte in terms of section 144 read with section 147 of Income Tax Act, 1961 ( in short 'Act') for assessment year 2011-12 . 3. proceedings for re-assessment appear to have been initiated since Assessing Authority had received data to effect that immovable properties amounting to Rs.1,30,37000/- had been sold and no return of income has been filed by assessee offering capital gains from sale of property to tax. 4. order of assessment is very categoric and states that no return of income was filed by assessee nor was there response to any of notices issued for determining total income. Income has been assessed at Rs.1,16,24,412/- and notice was issued calling for objections to proposal. 5. Mr. V. Prakash, learned Senior Counsel for Mr. M.Kaviveerappan, learned counsel for petitioner submits that First Information Report had been lodged on 30.07.2018 against petitioner for offences under provisions of Indian Penal Code. Pursuant thereto, petitioner had been in Chennai making efforts to obtain anticipatory bail from High Court. 6. copy of order of this Court dated 16.11.2018 in Criminal Original Petition No.26678 of 2018 has been placed on file, where anticipatory bail has been granted to petitioner for offences under sections 302, 341 and 109 of Indian Penal Code, upon condition that petitioner appear before learned Judicial Magistrate, Vanur on all working days at 10:30 am until further orders, failing which order of anticipatory bail http://www.judis.nic.in 3 would stand revoked. 7. According to learned Senior Counsel, it is on account of pre-occupation of petitioner to obtain bail and thereafter to comply with bail conditions imposed that he had been unable to co-operate and assist respondent in completion of assessment proceedings. 8. bail conditions were relaxed from January 2019 and it was only at this juncture that petitioner returned to his residence finding that show cause notice under section 144 of Act had been served by affixture. petitioner thereafter contacted assessing officer and was furnished copy of impugned order of assessment. On merits, petitioner states that land sold was agricultural in nature and income from sale thereof does not attract liability to capital gains tax. 9. In facts and circumstances of case, as noticed above, I am of view that absence of petitioner during assessment proceedings was for genuine reasons. In interests of justice, I set aside impugned assessment order and direct another opportunity to be afforded to petitioner by assessing officer prior to completion of assessment. 10. petitioner shall appear before respondent/Income Tax Officer, Ward-5, Income Tax Officer, DP Thottam, Puducherry (UT) -605003 on 06.03.2019 at 2:30 pm with all materials in support of his claim. assessment shall be completed within period of two (2) weeks from date of conclusion of personal hearing. http://www.judis.nic.in 4 Dr.ANITA SUMANTH, J. mrn 11. Accordingly, Writ Petition is disposed of. No costs. Consequently, connected Miscellaneous Petitions are closed. 25.02.2019 Index : Yes/No Internet : Yes/No Speaking Order/Non speaking Order mrn Note: Issue order copy on 28.02.2019 To Income Tax Officer, Ward-5, Income Tax Officer, DP Thottam Behind Ananda Inn, MG Road Puducherry (UT) - 605003. W.P.No. 5367 of 2019 & WMP.Nos.6096 & 6097 of 2019 http://www.judis.nic.in Narayanasamy Viswanathan v. Income-tax Officer, Ward-5, Puducherry