W.P. No.34483 of 2019 and WMP.No.35186 of 2019 IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 03.09.2020 CORAM HONOURABLE DR. JUSTICE ANITA SUMANTH W.P. No.34483 of 2019 and WMP.No.35186 of 2019 KAG India Pvt. Ltd. 264/ 15 Sathiyanathan Complex Velachery Road Tambaram East Chennai 600059. .. Petitioner Vs. Assistant Commissioner of Income Tax Corporate Circle - 4(2) Room No. 433 4th Floor Main Building Ayakar Bhavan 121 MG Road Nungambakkam Chennai 600034. .. Respondent Prayer: Writ Petition filed under Article 226 of Constitution of India praying Writ of Certiorari to call for entire records of Respondent contained in impugned order dated 19.11.2019 passed by Respondent under Section 143(3) r/ w Section 147 of Income Tax Act 1961 for PAN. AADCK5381Q for AY 2014-15 along with all consequential orders issued thereto and to quash same as arbitrary unjust and illegal and to consequently direct Respondent to provide Petitioner with opportunity of hearing before taking any further steps to re-assess income of Petitioner for PAN. AADCK5381Q for AY 2014-15. For Petitioner : Mr. Suhrith Parthasarathy For Respondent : Mrs.Hema Muralikrishnan http://www.judis.nic.in 1 W.P. No.34483 of 2019 and WMP.No.35186 of 2019 Senior Standing Counsel ORDER Heard Mr.Suhrith Parthasarathy, learned counsel for petitioner and Mrs.Hema Muralikrishnan, learned Senior Standing Counsel for respondent. 2. challenge is to order of assessment dated 19.11.2019 passed under provisions of Income Tax Act, 1961 (in short Act ) for assessment year 2014-15. 3. Though petitioner has raised various grounds in writ petition, preliminary ground agitated and pursued before me is violation of principles of natural justice on basis that impugned order of assessment is preceded by show cause noticed dated 06.11.2019, listing matter for finalization on 11.11.2019 at 11:00 a.m. According to petitioner, while all prior notices and communications have been received by e-mail, this show cause notice was only uploaded on website and thus had not come to its attention. On ground that petitioner did not appear for hearing on 11.011.2019, as scheduled, Assessing Officer has proceeded to pass impugned order. http://www.judis.nic.in 2 W.P. No.34483 of 2019 and WMP.No.35186 of 2019 4. There is no serious dispute to position that show cause notice dated 06.11.2019 has only been uploaded and not served by e-mail. 5. In light of aforesaid, I am of view that petitioner has not been granted effective opportunity to state its case before Assessing Officer. It is relevant to note that it is only at stage of show cause notice that issue to be decided in assessment is crystallised and communicated to assessee and it is thus incumbent upon Officer to have ensured that such notice was properly served and sufficient time granted to assesse to respond prior to finalisation of assessment. 6. In light of discussion as aforesaid, impugned order of assessment dated 19.11.2019 is set aside. petitioner will appear before Assessing Officer on Friday, 18th of September, 2020, without expecting any further notice in this regard, armed with reply to show cause notice. After considering reply and any other materials that may be furnished by petitioner, assessment shall be completed within period of six (6) weeks thereafter. 7. This writ petition is disposed in aforesaid terms. Consequently, connected miscellaneous petition is closed. No costs. 03.09.2020 Sl Index:Yes/No Speaking order/Non-speaking order http://www.judis.nic.in 3 W.P. No.34483 of 2019 and WMP.No.35186 of 2019 Dr.ANITA SUMANTH, J. sl To Assistant Commissioner of Income Tax Corporate Circle - 4(2) Room No. 433 4th Floor Main Building Ayakar Bhavan 121 MG Road Nungambakkam Chennai 600034. W.P. No.34483 of 2019 and WMP.No.35186 of 2019 03.09.2020 http://www.judis.nic.in 4 KAG India Pvt. Ltd. v. Assistant Commissioner of Income-tax Corporate Circle-4(2), Chennai