W.P(MD)Nos.4821 & 4823 of 2020 BEFORE MADURAI BENCH OF MADRAS HIGH COURT DATED: 06.03.2020 CORAM: HONOURABLE MR.JUSTICE C.V.KARTHIKEYAN W.P(MD)Nos.4821 & 4823 of 2020 and W.M.P(MD)Nos.4195 & 4196 of 2020, Vijikumar Petitioner in W.P(MD)No.4821 of 2020 Alamelu Chidambaram Petitioner in W.P(MD)No.4823 of 2020 Vs. Assisstant Commissioner of Income Tax, Circle-2(1), Williams Road, Tiruchirapalli. ... Respondent in both writ petitions COMMON PRAYER : These two Writ Petitions are filed under Article 226 of Constitution of India praying to issue Writ of Certiorari, to call for records of respondent dated 22.12.2019, and 23.12.2019, passed under Section 144 of Income Tax Act for assessment year 2017-2018 in PAN No.ADFPV6842H and PAN No.AACPC6230G and quash same, respectively. In both writ petitions For Petitioner : Mr.T.Vasudevan For Respondent : Mr.N.Dilip Kumar Standing Counsel http://www.judis.nic.in 1/7 W.P(MD)Nos.4821 & 4823 of 2020 COMMON O R D E R Since both Writ Petitions are similar in nature, common order is passed in both Writ Petitions. 2.Both writ petitions have been filed in nature of Certiorari, when questioning assessment order passed under Section 144 of Income Tax Act and both for year 2017 - 2018. 3.In first writ petition namely, W.P.(MD).No.4821 of 2020, Writ Petitioner, Vijikumar, questioning PAN No.ADFPV6842H, is aggrieved by assessment order, dated 22.12.2019 for assessment year 2017-2018, whereby, in order in original, Assessing Officer had stated that petitioner therein has been assessed to total income of Rs. 1,82,06,305/- and has accordingly, raised demand for payment of tax. 4.In WP.(MD)No.4823 of 2020, Writ Petitioner namely, Alamelu Chidambaram, PAN No.AACPC6230G has again questioning order of Assessment Officer for assessment year 2017 - 2018 passed under Section 144 of Income Tax Act, whereby, income of said petitioner had been assessed at Rs.1,92,69,050/- and tax has been demanded on that income. It may not be proper for him to come into facts of case. http://www.judis.nic.in 2/7 W.P(MD)Nos.4821 & 4823 of 2020 5.In affidavit filed in support of both writ petitions, both Writ Petitioners namely, Vijikumar and Alamelu Chidambaram have stated that they have filed Appeals before Commissioner of Income Tax. 6.The learned Counsel for petitioners, however, urged this Court to consider these Writ Petitions even though appeals have been filed against assessment orders, ground on which learned Counsel seeks interference by this Court over assessment orders and it has been stated in assessment order that notice was served on petitioners to call for explanation. 7. It is contention of petitioners that notice was not served in W.P.(MD) No.4821 of 2020. learned Counsel for petitioners have drawn attention of this Court, to web page of respondents and emphatically stated that it has not been uploaded and as such, there is violation of principles of natural justice. Though it was stated that notice is dated 03.12.2019, till 08.12.2019 copy of notice was not uploaded and only on 15.12.2019 it was uploaded and thereafter, representation was given on 16.12.2019. However, assessment orders were passed on 22.12.2019 without reference to explanation. http://www.judis.nic.in 3/7 W.P(MD)Nos.4821 & 4823 of 2020 8.The learned Counsel also stated that petitioner in W.P. (MD)No.4823 of 2020 is also faced with same issue in that notice not been served, not uploaded and thereafter, when uploaded and being replied by Writ Petitioner, assessment orders came to be passed without considering said reply. 9.On these grounds impugning that orders suffers from violation of principles of natural justice, learned Counsel urged this Court to interfere with assessment orders and remit matters back to assessment Officer to once again pass assessment order, after considering issues raised in these Writ Petitions. 10.In this connection, learned Counsel also relied on W.P.300 of 2020 in case of Bhavani Kudal Co-operative Urban Bank Ltd., Vs. Assistant Commissioner of Income Tax, Erode, wherein, learned Single Judge of this Court, by order, dated 09.01.2020, in circumstances very similar to that of present case, according to petitioner, this Court had quashed assessment order and remitted same back to Assessment Officer to pass fresh order. 11.The learned Counsel also relied on yet another judgment in W.P.(MD)No.1732 of 2020 in Salem Sree Ramavilas Chit Company Private http://www.judis.nic.in 4/7 W.P(MD)Nos.4821 & 4823 of 2020 Limited Vs. Deputy Commissioner of Income Tax, Salem, wherein, learned Single Judge, had pronounced orders on 04.02.2020. Again according to learned Counsel, on similar facts filed, questioning assessment order had remitted same for further action. 12.Unfortunately, in both cases, one vital fact is not mentioned and that fact is whether petitioners in those cases have filed regular appeal before Commissioner of Income Tax. In present case, very specifically in affidavits petitioners have stated that they have filed appeals before Commissioner of Income Tax. 13.The learned Counsel for petitioners stated in grounds of appeal he has not raised grounds now urged before this Court before Appellate Authority. Therefore, it would only be appropriate that direction is given to petitioner to file additional grounds now raised regarding violation of principles of natural justice and further direction is given to Commissioner of Income Tax (appeals) to consider same in first instance and, if he finds that there is violation of principles of natural justice, pass appropriate orders. If Officers find that there is no violation of principles of natural justice, then said Officer may proceed to examine appeals. additional grounds of appeal will have to be filed before Commissioner of Income Tax appeals on or before 17.03.2020. If it is filed http://www.judis.nic.in 5/7 W.P(MD)Nos.4821 & 4823 of 2020 within said date, Commissioner of Income Tax may take up those additional grounds for enquiry on or before 30.03.2020, but subject to availability of records and any other administrative reasons. 14.With above observations, these writ petitions are disposed of. No costs. Consequently, connected miscellaneous petitions are closed. 06.03.2020 Index :Yes/No Internet :Yes/No rm To Assisstant Commissioner of Income Tax, Circle-2(1), Williams Road, Tiruchirapalli. http://www.judis.nic.in 6/7 W.P(MD)Nos.4821 & 4823 of 2020 C.V.KARTHIKEYAN, J. rm Common Order in W.W.P(MD)Nos.4821 & 4823 of 2020 06.03.2020 http://www.judis.nic.in 7/7 Vijikumar v. Assistant Commissioner of Income-tax, Circle-2(1), Tiruchirapalli