Praveenkumar V. The Principal Commissioner

WP(MD)/24167/2024

AI Insights

The case involves two writ petitions filed by Praveenkumar against the Income Tax Department officials, challenging the assessment orders and subsequent show cause notices issued to him. The petitions argued that the petitioner was not served any notice before the assessment orders were passed, thus violating the principles of natural justice. However, the respondents presented evidence of a notice sent to the petitioner, which he did not contest in his affidavit. The court dismissed the petitions, allowing the petitioner to appeal the decision.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 725782 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 14-11-2024
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: N KUMAR
• Assessee Lawyers: B CHARMURUGAN
• Keywords: Assessment Order; Natural Justice; Show cause notice; Writ of Certiorari
• Section: ITBA/PNL/S/271AAC(1)/2023-24/1062786399(1); ITBA/COM/F/17/2024-25/1065548265(1); ITBA/AST/S/144/2023-24/1062786285(1)

Judgement Text

"W.P.(MD)Nos.24167 and 26845 of 2024 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 14.11.2024 CORAM THE HONOURABLE MR.JUSTICE K.KUMARESH BABU W.P.(MD)Nos.24167 and 26845 of 2024 and W.M.P.(MD)Nos.20437, 20441, 22753 and 22755 of 2024 W.P.(MD).No.24167 of 2024: Praveenkumar ...Petitioner Vs 1.The Principal Commissioner, Income Tax Department, May Building, Williams Road, Condonment, Trichy. 2.The Deputy Commissioner, Income Tax Department, May Building, Williams Road, Cantonment, Trichy District. 3.The Assistant Commissioner, Income Tax Department, May Building, Williams Road, Cantonment, Trichy District. 1/8 https://www.mhc.tn.gov.in/judis W.P.(MD)Nos.24167 and 26845 of 2024 4.The Income Tax Officer, Income Tax Department, Ward 2(1), May Building, Williams Road, Cantonment, Trichy District. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying this Court to issue a Writ of Certiorari, calling for the records pertaining to the Show Cause Notice dated 17.03.2024 in ITBA/PNL/S/271AAC(1)/2023-24/1062786399(1) and subsequent Show cause notice dated 11.06.2024 in ITBA/COM/F/17/2024-25/1065548265(1) impugned order, passed by the fourth respondent and quash the same as paid and illegal on the basis of the documents submitted by the petitioner along with material evidence available. For Petitioner : Mr.B.Charmurugan For Respondents : Mr.N.Dilip Kumar Senior Standing Counsel W.P.(MD).No.24167 of 2024: Praveenkumar ...Petitioner Vs 1.The Principal Commissioner, Income Tax Department, May Building, Williams Road, Condonment, Trichy. 2/8 https://www.mhc.tn.gov.in/judis W.P.(MD)Nos.24167 and 26845 of 2024 2.The Deputy Commissioner, Income Tax Department, May Building, Williams Road, Cantonment, Trichy District. 3.The Assistant Commissioner, Income Tax Department, May Building, Williams Road, Cantonment, Trichy District. 4.The Income Tax Officer, Income Tax Department, Ward 2(1), May Building, Williams Road, Cantonment, Trichy District. 5.The Branch Manager, State Bank of India, Thanjavur Branch, Thanjavur District. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying this Court to issue a Writ of Certiorari, calling for the records pertaining to the Assessment Order dated 17.03.2024 in ITBA/AST/S/144/2023-24/1062786285(1) impugned order, passed by the fourth Respondent and quash the same as paid and illegal on the basis of the documents submitted by the petitioner along with material evidence available. 3/8 https://www.mhc.tn.gov.in/judis W.P.(MD)Nos.24167 and 26845 of 2024 For Petitioner : Mr.B.Charmurugan For R-1 to R-4 : Mr.N.Dilip Kumar Senior Standing Counsel COMMON O R D E R Heard Mr.B.Charmurugan, learned counsel for the petitioner and Mr.N.Dilip Kumar, learned Senior Standing Counsel for the respondents. 2. These Writ Petitions have been filed challenging the order of assessment primarily on the ground that no notice was sent to the petitioner and consequential notice, calling upon the petitioner as to why penalty should not be imposed. 3. The learned counsel for the petitioner would contend that before passing the assessment order, the petitioner was not afforded any opportunity, as no notice was served upon him. He would further submit that the impugned order fails to provide reasons for passing the order of assessment. Therefore, he would submit that the order of assessment would have to be set aside for violating the principles of natural justice. 4/8 https://www.mhc.tn.gov.in/judis W.P.(MD)Nos.24167 and 26845 of 2024 4. On the other hand, the learned Senior Standing Counsel appearing for respondents 1 to 4 drew the attention of this Court to the impugned order and submitted that a notice dated 18.09.2023 was sent to the petitioner through speed post. Moreover, the petitioner has not denied receiving this notice, even in the affidavit filed in support of the Writ Petitions. Therefore, he prays this Court to dismiss the Writ Petition. 5. I have carefully considered the submissions made by both sides and perused the materials available on record. 6. Although the learned counsel for the petitioner submitted that the notice was not served, a perusal of the impugned order reveals that a notice dated 18.09.2023 was indeed sent to the petitioner through speed post. The petitioner has not made any averment in his affidavit stating that he did not receive the notice, but he has mentioned the same in his affidavit regarding the said notice. 5/8 https://www.mhc.tn.gov.in/judis W.P.(MD)Nos.24167 and 26845 of 2024 7. Hence, I am prima facie satisfied that the petitioner was provided an opportunity to respond to the proceedings initiated by the respondents for passing the assessment order. No other grounds have been made out in the writ petitions, and therefore, I find no merit in the writ petitions. 8. Accordingly, the Writ Petitions stand dismissed, with liberty to the petitioner to seek an alternate remedy by filing an appeal as available under law. If such an appeal is filed, the appellate authority shall be liberal in condoning the delay in filing the appeal. The respondents are at liberty to proceed with the penalty proceedings; however, they shall not take any coercive steps pursuant to any decision made therein against the assessee until the disposal of the appeal to be filed by the petitioner. No costs. Consequently, connected miscellaneous petitions are closed. 14.11.2024 NCC:yes/no Index:yes/no Internet:yes/no Nsr 6/8 https://www.mhc.tn.gov.in/judis W.P.(MD)Nos.24167 and 26845 of 2024 To: 1.The Principal Commissioner, Income Tax Department, May Building, Williams Road, Condonment, Trichy. 2.The Deputy Commissioner, Income Tax Department, May Building, Williams Road, Cantonment, Trichy District. 3.The Assistant Commissioner, Income Tax Department, May Building, Williams Road, Cantonment, Trichy District. 4.The Income Tax Officer, Income Tax Department, Ward 2(1), May Building, Williams Road, Cantonment, Trichy District. 5.The Branch Manager, State Bank of India, Thanjavur Branch, Thanjavur District. 7/8 https://www.mhc.tn.gov.in/judis W.P.(MD)Nos.24167 and 26845 of 2024 K.KUMARESH BABU , J. Nsr W.P.(MD)Nos.24167 and 26845 of 2024 14.11.2024 8/8 https://www.mhc.tn.gov.in/judis "