Tejendra Pal Singh V. Union of India through its Secretary

WTAX/890/2021

AI Insights

The case involves Tejendra Pal Singh, the petitioner, challenging various demand notices and an assessment order issued by the Income Tax Department under Section 221(1) of the Income Tax Act, 1961. The petitioner argued that all notices and orders were sent to incorrect addresses and email, leading to a lack of awareness and opportunity to respond or contest the demands and assessments. The court noted that the petitioner had not filed an appeal against the orders, which he was entitled to do under the Act, and thus dismissed the writ petition, leaving the option open for the petitioner to file an appeal.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 742472 (HC-ALLAHABAD)
• Appeal Type: Others
• Pronouncement Date: 12-01-2022
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: GAURAV MAHAJAN
• Assessee Lawyers: VIJAY SHARMA
• Keywords: Assessment Order; Certiorari; Certiorari; Demand notice; Ex-parte; Income Tax; Mandamus; Penalty order
• Section: 147; 144; 221(1)

Judgement Text

"Court No. - 3 Case :- WRIT TAX No. - 890 of 2021 Petitioner :- Tejendra Pal Singh Respondent :- Union Of India Through Its Secretary Counsel for Petitioner :- Vijay Kumar Sharma Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan Hon'ble Surya Prakash Kesarwani,J. Hon'ble Ashutosh Srivastava,J. Heard learned counsel for the petitioner and Sri Gaurav Mahajan, learned Standing Counsel for the Income Tax department. This petition has been filed praying for the following reliefs:- \"(a). Issue a writ, order or direction in the nature of certiorari quash/ set aside the impugned demand notice No. 3504 dated 16.10.2018 Rs. 85,40,885/- under Section 221 (1) of the Income Tax Act, 1961 (Annexure no. 10) and also demand notice dated 16.10.2018 under Section 221 (1) of the Income Tax Act, 1961 i.e. Rs. 13 lacs under Section 221 (1) of the Income Tax Act, 1961 in duplicate (Annexure no. 19) and Assessment order dated 23.11.2017 under Section 144/147 of the Income Tax Act, 1961 (Annexure no. 17) and also continuum orders as well as demand notices, all of passed/ issued by respondent no. 4. (b) Issue a writ, order or direction, in the nature of mandamus directing the respondent no. 2 i.e. the Chief Commissioner of Income Tax to remit back the matter/ case of the petitioner to the respondent no. 4 and to decide as fresh case with granting opportunity of hearing to the petitioner. (c) Issue a writ, order or direction, in the nature of mandamus directing the respondent no. 4 to refund the 44000/- alongwith the interest as applicable under the law. (d) Issue a writ, order or direction, in the nature of mandamus directing the respondent no. 2 i.e. the Chief Commissioner of Income Tax, Ghaziabad to provide the legal aid to the petitioner. (e) Issue a writ, order or direction, in the nature of mandamus directing the respondents not to take any coercive action against the petitioner in pursuance of the notice no. No. 3504 dated 16.10.2018 under Section 221 (1) of the Income Tax Act, 1961 issued by the respondent no. 4 (Annexure nos. 10 and 19).\" In paragraph nos. 18,19 and 29 of the writ petition, petitioner has stated as under:- \"18. That it is relevant to mention before this Hon'ble Court that at the time of filing of application of the PAN Card, the e-mail address of the petitioner was added as yashtelecom 123@ gmail. com and residential address added as 463/2, G.T. Road, Vishnu Puram Colony, Chandpur, District Bulandshahar and also the bank account of the petitioner at S.B.I. Baghana Branch, Bulandshahar as mentioned as 463/2, G.T. Road, Vishnu Puram Colony, Chandpur, Ditrict Bulandshahar but the Income Tax Department has sent the all notices and orders on wrong address as India Infoline Sugah Complex, D.M. Road, Bulandshahar and also wrong email address Kuldeep Saxen 97 @ gmail.om and the same were never received by the petitioner till date. 19. That it is most important to mention before this Hon'ble Court that, aforementioned i.e. Para no. 17 proceedings initiated by the respondent no. 4 against the petitioner was wrong address and also wrong email address therefore any notices issued as well as orders was not received to the petitioner and first time knowledge about the orders as well as the notices issued by the respondent no. 4 on 3.12.2018 by demanding copies before the respondent no. 4 on 16.11.2018 as well as 22.11.2018. 29. That thereafter in January, 2021 the petitioner handed over his case to Mr. Chanchal Saxena, Advocate to file an appropriate appeal before the Chief Commissioner of income Tax, Ghaziabad, and unfortunately in the month of April, 2021, the counsel for the petitiner expired due to Covid-19 pandemic but the petitoiner has no knowledge about the Appeal , file or not.\" The petitioner is well aware of the assessment order and penalty order passed by the authorities under the Income Tax Act, 1961. From a perusal of paragraph 29 of the writ petition, it appears that petitioner has neither filed nor consented to file appeal to challenge the aforesaid orders. Against the impugned assessment order and penalty order, the petitioner has right of appeal under the Act, therefore, this petition is dismissed on the ground of alternative remedy. Leaving it open for the petitioner to file appeal, if any filed so far, to challenge the impugned assessment order and penalty order. In the event such an appeal is filed, if not filed so far, then the appellate authority shall entertain the appeal without raising any objection as to the limitation and shall make all endeavors to decided the appeal very expeditiously, particularly in view of the allegation of the petitioner that the entire assessment order and penalty order are ex-parte and have been passed without affording him an opportunity of hearing or serving any notice at the correct address of the petitioner. Order Date :- 12.1.2022 n.u. Digitally signed by SURYA PRAKASH KESARWANI Date: 2022.01.25 11:33:27 IST Reason: Document Owner Location: High Court of Judicature at Allahabad Digitally signed by ASHUTOSH SRIVASTAVA Date: 2022.01.25 11:35:56 IST Reason: Document Owner Location: High Court of Judicature at Allahabad "