W.P.No.13305 of 2013 IN HIGH COURT OF JUDICATURE AT MADRAS DATED : 16.03.2020 CORAM HONOURABLE MR.JUSTICE R.MAHADEVAN W.P.No.13305 of 2013 and M.P.No.1 of 2013 M.Radhakrishnan Petitioner Vs. Assistant Commissioner of Income Tax Circle II Erode 638001. Respondent Petition filed under Article 226 of Constitution of India to issue Writ of Certiorari, calling for records relating to proceedings of respondent Ref.No.PAN AJLPR2812 D dated 27.03.2013 and quash same. For Petitioner : Mr.Niranjan Rajagopalan for M/s.G.R. Associates For Respondent : Mrs.Hema Muralikrishnan ORDER According to petitioner, he is Cell Tower erection contractor and Income Tax Assessee on file of respondent. With respect to assessment year 2010-11, he filed his returns. During assessment 1/6 http://www.judis.nic.in W.P.No.13305 of 2013 proceedings, he was represented by his counsel. On 27.03.2013, as per direction of respondent, petitioner appeared in person and at that time, he was issued with proceedings, stating that his case was referred for special audit under Section 142(2A) of Income Tax Act, 1961 for assessment year in question. Questioning said proceedings dated 27.03.2013, petitioner has come up with this writ petition. 2.The learned counsel for petitioner submitted that without providing due opportunity of being heard to petitioner, respondent has issued proceedings impugned herein and hence, same is arbitrary, illegal and in violation of principles of natural justice. 3.The learned counsel appearing for respondent has fairly conceded submission so made by learned counsel for petitioner. 4.Heard both sides and perused materials placed before this Court. 5.The challenge made in this writ petition is to proceedings dated 27.03.2013 issued by respondent, wherein, case of petitioner has been referred to special audit under Section 142(2A) of Income Tax Act, 1961 for Assessment Year 2010-11. 2/6 http://www.judis.nic.in W.P.No.13305 of 2013 6.It is not in dispute that before issuing impugned proceedings, respondent has not issued any notice to petitioner calling upon him to file his objections and has not provided reasonable opportunity of being heard to petitioner. 7.It is settled law that order affecting rights of person or having adverse consequences on him, should not be passed without affording hearing to him. Act also mandates that assessing officer shall not pass order of special audit, unless assessee is heard. 8.Such being legal position, this Court is of opinion that respondent should grant opportunity of hearing to petitioner before making reference under Section 142(2A), whereas respondent has failed to do so. Hence, proceedings dated 27.03.2013 issued by respondent is liable to be set aside and is accordingly set aside. Consequently, respondent is directed to issue show cause notice to petitioner within period of two weeks from date of receipt of copy of this order. On receipt of same, petitioner shall file his objections along with required documents, if any, within period of two weeks thereafter. On such filing, respondent shall consider same and pass appropriate orders, on merits and in accordance with law, after affording 3/6 http://www.judis.nic.in W.P.No.13305 of 2013 opportunity of personal hearing to petitioner, within period of two weeks therefrom. 9.This writ petition stands allowed in above terms. No costs. Consequently, connected Miscellaneous Petition is closed. 16.03.2020 arr/rk Index: Yes/No Internet: Yes/No Speaking /Non-speaking order To Assistant Commissioner of Income Tax Circle II Erode 638 001. 4/6 http://www.judis.nic.in W.P.No.13305 of 2013 R.MAHADEVAN, J. rk W.P.No.13305 of 2013 16.03.2020 5/6 http://www.judis.nic.in W.P.No.13305 of 2013 6/6 http://www.judis.nic.in M. Radhakrishnan v. Assistant Commissioner of Income-tax Circle-II, Erode