Bharath Kumar Thunuguntia V. The Union of India and The Principal Chief Commissioner of Income Tax, Andhra Pradesh Telangana and Faceless Commissioner of Income Tax (Appeals), National Faceless Assessment Centre, Income Tax Department and The Income Tax Officer, Income Tax Department, Office of the Income Tax Office ward 1, Tenali, Guntur District, Andhra Pradesh and Faceless Assessing Officer, National Faceless Assessment Centre, Income Tax Department

WP/27081/2024

AI Insights

The case involves Bharath Kumar Thunuguntia, the petitioner, challenging orders passed under Sections 250 and 270A of the Income Tax Act, 1961, for the assessment year 2017-2018. The petitioner argued that these orders were arbitrary, illegal, and violative of natural justice and constitutional provisions. The respondents included various officials from the Income Tax Department and the Union of India. After initial arguments, the petitioner's counsel suggested disposing of the writ petition to allow for an appeal to the Appellate Tribunal, which was consented to by the respondents' counsel.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 811456 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 25-11-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961, Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: PASALA RAO; Y N VIVEKANANDA
• Assessee Lawyers: BOPPUDI ALEKHYA
• Keywords: Appeal; Faceless assessment; Income Tax; Natural Justice; Writ of Mandamus
• Section: 250; 14; 270A; 265; 226

Judgement Text

"? H. IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) MONDAY, THE TWENTY FIFTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE G.NARENDAR AND THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA WRIT PETITION NO: 27081 OF 2024 Between: Bharath Kumar Thunuguntia, S/o. Siva Sankar, aged about 39 D.No.8-59, Sivalayam Street Main Road, Kolluru, Guntur District, Andhra Pradesh-522324. years, R/o. ...PETITIONER AND The Union of India, Rep. by its Secretary, Finance Department, New Delhi. The Principal Chief Commissioner of Income Tax, Andhra Pradesh Telangana, Hyderabad. Room No.922, 9th Floor,B Block, I.T.Towers, 10-2-3, AC Guards, Hyderabad - 500 004, Telangana. Faceless Commissioner of Income Tax (Appeals), National Faceless Assessment Centre, Income Tax Department, New Delhi. The Income Tax Officer, Income Tax Department, Office of the Income Tax Officeward 1, Tenali, Guntur District, Andhra Pradesh, 522201. Faceless Assessing Officer, National Faceless Assessment Centre, Income Tax Department, New Delhi. 1. 2. and 3. 4. 5. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court be pleased to issue an order, writ or direction, more particularly one in the nature of Writ of Mandamus by declaring that the order passed under may Section 250 of the Income Tax Act, 1961 dated 08.10.2024 bearing DIN and Order No ITBA/NFAC/S/250/2024-25/1069513398(1), by the 3 respondent for the AY 2017-2018 order under Section 270A of the Income Tax, 1961 vide DIN ITBA/PNL/F/270A/2021- 22/1039032879(1) dated 24.01.2022 for the AY 2017-2018 and all the consequential proceedings ^ and orders issued AND passed by the respondents as arbitrary, illegal, bad in law, void-ab-initio, violative of the principles of natural justice, apart from being violative of Articles 14 aind 265 of the Constitution of India AND contrary to the provisions of the Income Tax Act, 1961, and to consequently set aside the order passed under Section 250 of the Income Tax Act, 1961 dated 08.10.2024 bearing DIN and Order No ITBA/NFAC/S/250/2024-25/1069513398(1), by the 3^^^ respondent for the AY 2017-2018 order under Section 270A of the Income Tax, 1961 vide DIN ITBA/PNL/F/270A/2021- 22/1039032879(1) dated 24.01.2022 for the AY 2017-2018 and all the consequential proceedings and orders issued and passed by the respondents. rd lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay all further proceedings, including any recovery, pursuant to the order passed under Section 250 of the Income Tax Act, 1961 dated 08.10.2024 bearing DIN and Order No: ITBA/NFAC/S/250/2024- 25/1069513398(1), by the 3'\"'^ respondent for the AY 2017-2018. Counsel for the Petitioner: SRI BOPPUDI ALEKHYA Counsel for the Respondent No.1: SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent Nos.2 to 5: SRI Y. N. VIVEKANANDA, SENIOR SC FOR IT The Court made the following: ORDER HONOURABLE SRI JUSTICE G. NARENDAR AND HONOURABLE SMT. JUSTICE KIRANMAYEE MANDAVA WRIT PETITION No.27081 of 2024 ORDER: (per Hon’ble Sri Justice G. Narendar) After arguing for some time, Ms. Boppudi Alekhya, learned counsel for the petitioner, would submit that the writ petition may be disposed of by permitting the petitioner to avail himself of the alternative remedy of appeal before the Appellate Tribunal. Sri Y.N. Vivekananda, learned Senior Standing Counsel for Income Tax Department, would consent to the same. Submission of the learned counsel for the petitioner is placed 2. 3. on record. Accordingly, the writ petition is disposed of, reserving liberty to the petitioner to avail himself of the alternative remedy of appeal. If any appeal is preferred within two weeks from the date of receipt of a of this order, the same shall not be rejected on the grounds of 4. copy limitation. As a sequel, pending interlocutory applications, if any, shall stand closed. There shall be no order as to costs. 5. Sd/- M. SRINIVAS ASSISTANT REGISTRAR/ //TRUE COPY// S6CTt(5N^OFFICER To Union of India, New Delhi Finance Department 1. The Secretary / Principal Chief Commissioner of Income Tax, Andhra Pradesh and 2. The Telangana, Hyderabad. Room No.922, 9th Floor, B Block, I.T.Towers, 10-2-3, AC Guards, Hyderabad - 500 004, Telangana. 3. Faceless Commissioner of Income Tax (Appeals), National Faceless Assessment Centre, Income Tax Department, New Delhi. 4. The Income Tax Officer, Income Tax Department, Office of the Income Tax Office ward 1, Tenali, Guntur District, Andhra Pradesh, 522201. 5. Faceless Assessing Officer, National Faceless Assessment Centre, Income Tax Department, New Delhi. 6. One CC to Sri Boppudi Alekhya, Advocate [OPUC] 7. One CC to Sri Y. N. Vivekananda, Senior SC for IT [OPUC] 8. One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India High Court of A.P. at Amaravati[OPUC] 9. Three CD Copies ssb Jt / HIGH COURT DATED:25/11/2024 ' j 12 DEC 20211 S i ^ . Current Section ORDER WP.No.27081 of 2024 DISPOSING OF THE W.P. WITHOUT COSTS "