W.A.(MD)No.481 of 2020 BEFORE MADURAI BENCH OF MADRAS HIGH COURT DATED : 22.07.2020 CORAM HONOURABLE MR.JUSTICE M.SATHYANARAYANAN AND HONOURABLE MR.JUSTICE P.RAJAMANICKAM W.A.(MD)No.481 of 2020 and C.M.P.(MD)No.3455 of 2020 S.Gurushankar Appellant/Petitioner Vs. 1.The Commissioner of Income Tax, (Appeals-19, Chennai) Office of Commissioner of Income Tax (Appeals-19) 304, Investigation Buildings, Mahathma Gandhi Road, Nungambakkam, Chennai - 600034. 2.The Deputy Commissioner of Income Tax, Central Circle-1, Madurai (i/c). 3.Assistant Commissioner of Income Tax, Central Circle - 1, Madurai - 1. ... Respondents / Respondents Prayer: Writ Appeal filed under Clause 15 of Letters Patent, against order of this Court made in W.P.(MD) No.5225 of 2020 dated 12.03.2020. For Appellant : Mr.K.Subramaniam Senior Counsel for Mr.S.Ramesh http://www.judis.nic.in 1/7 W.A.(MD)No.481 of 2020 For Respondents : Mrs.S.Srimathy Standing Counsel for respondents JUDGMENT (Judgment of Court was delivered by M.SATHYANARAYANAN, J.) By consent, Writ Appeal is taken up for final disposal. 2. Mr.K.Subramaniam, learned Senior Counsel assisted by Mr.S.Ramesh, learned counsel appearing for petitioner has invited attention of this Court to typed set of papers and would submit with regard to invocation of Section 115-JC of Income Tax Act, 1961, three writ petitions in W.P.(MD).Nos. 107, 108 and 109 of 2019 were filed. learned Single Judge, vide interim order, dated 04.01.2019 passed in W.M.P.(MD).Nos. 80, 81 and 82 of 2019, had granted interim stay and despite subsistence of stay, third respondent had issued computation sheet and Clause Nos. 18, 19, 20 and 21 had computed some amount based upon Section 115-JC of Income Tax Act, 1961 and therefore, appellant/writ petitioner was constrained to make challenge to said Clauses. 3. learned Senior Counsel appearing for appellant/writ petitioner has drawn attention of this Court to paragraph No.32 of http://www.judis.nic.in 2/7 W.A.(MD)No.481 of 2020 affidavit filed in support of C.M.P.(MD).No.3455 of 2020 filed this appeal as to prayer for passing over matter so as to enable them to get copy of rejection of rectification application as well as copy of appeal filed against main assessment order from Chartered Accountant and it is further stated that Court had declined said request and proceeded to pass orders even on merits of order. 4. learned Senior Counsel would submit that challenging impugned Clauses in computation sheet on file of third respondent, statutory appeal has also been filed before jurisdictional Commissioner of Income Tax (Appeals) and in light of findings given by learned Single Judge in impugned order, dismissing writ petition, appeal would all probably becomes redundant and prays for setting aside said portion of impugned order with direction, directing Commissioner of Income Tax (Appeals) to entertain appeal, if papers are otherwise in order and give disposal on merits and in accordance with law at on early date. 5. This Court heard submissions of Mrs.S.Srimathy, learned Special Government Pleader appearing for respondents 1 to 3. http://www.judis.nic.in 3/7 W.A.(MD)No.481 of 2020 6. In light of submissions made by learned Senior Counsel appearing for appellant/writ petitioner/assessee praying for appropriate orders, this Court has carefully considered rival submissions and also perused materials placed before it. 7. It is relevant to extract paragraph No.32 of affidavit filed in C.M.P.(MD) No.3455 of 2020 in WA (MD).No.481 of 2020:- "32. ... I state that Junior Counsel, Senthil, who assisted Counsel on record and also Senior Counsel in present writ petition and who was present in Court Hall when above writ petition was taken up for hearing for admission on 12.03.2020 has filed supporting affidavit stating that Senior Counsel requested Honourable Court to pass over matter in 2.15 p.m., to enable him to get copy of rejection of rectification application as well as copy of appeal filed against main assessment order from petitioner's Chartered Accountant and produce it before Court at 2.15 p.m., but, however, Court declined to grant said prayer for short pass over and has recorded finding that said fact has been suppressed." 8. perusal of impugned order which is subject matter in writ appeal, learned Single Judge has proceeded to discuss matter and arrived at findings on merits from paragraph Nos.15 to 32 and in light of reasons assigned in said paragraphs, has dismissed Writ http://www.judis.nic.in 4/7 W.A.(MD)No.481 of 2020 Petition in W.P.(MD) No.5225 of 2020 vide impugned order, dated 12.03.2020. 9. In light of above said averments made in C.M.P.(MD).No. 3455 of 2020 in Writ Appeal (MD).No.481 of 2020 and also in light of fact that statutory appeal has also been filed before first respondent, this Court is of considered view that findings given in paragraph Nos.15 to 32, are liable to be set aside. 10. In result, Writ Appeal is partly allowed and findings given by learned Single Judge in paragraph Nos.15 to 32 in impugned order dated 12.03.2020, passed in W.P.(MD) No.5225 of 2020, are set aside, with further direction, directing first respondent to entertain appeal dated 06.01.2020, if papers are otherwise in order and give disposal in accordance with law as expeditiously as possible. No costs. Consequently, connected civil miscellaneous petition is closed. Index :No [M.S.N.,J.] [P.R.M.,J.] Internet :Yes 22.07.2020 pkn Note: In view of present lock down owing to COVID-19 pandemic, web copy of order may be utilized for official purposes, but, ensuring that copy of order that is presented is correct copy, shall be responsibility of advocate/litigant concerned. http://www.judis.nic.in 5/7 W.A.(MD)No.481 of 2020 To 1.The Commissioner of Income Tax, (Appeals-19, Chennai) Office of Commissioner of Income Tax (Appeals-19) 304, Investigation Buildings, Mahathma Gandhi Road, Nungambakkam, Chennai - 600034. 2.The Deputy Commissioner of Income Tax, Central Circle-1, Madurai (i/c). 3.Assistant Commissioner of Income Tax, Central Circle - 1, Madurai - 1. http://www.judis.nic.in 6/7 W.A.(MD)No.481 of 2020 M.SATHYANARAYANAN,J. AND P.RAJAMANICKAM,J. pkn W.A.(MD)No.481 of 2020 and C.M.P.(MD)No.3455 of 2020 22.07.2020 http://www.judis.nic.in 7/7 S.Gurushankar v. Commissioner of Income-tax, (Appeals-19, Chennai), Chennai / Deputy Commissioner of Income-tax, Central Circle-1, Madurai / Assistant Commissioner of Income-tax, Central Circle-1, Madurai