TMI Blog2020 (9) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... explained income to tax under Section 69A of the Income Tax Act, 1961. Single Judge, after considering the facts and circumstances of the case, without expressing any view on the merits of the matter, disposed of the writ petition, by granting liberty to the appellant/writ petitioner to file appeal before the concerned appellate authority. It shows that the assessee/appellant herein, without availing the appellate remedy, filed the Writ Petition before the writ court. Single Judge, directed the writ petitioner/appellant herein to file statutory appeal before the appellate authority, challenging the order passed by the Assessing Officer. Considering the fact that the Act provides effective and sufficient forum for any aggrieved part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f limitation. Aggrieved by the said order of the learned Single Judge, the writ petitioner/appellant filed the present intra court appeal. 3.1. The brief facts of the case is that respondent/Income Tax Officer, Ward 2, Tiruvannamalai, passed the Assessment Order on 09.10.2019 for the assessment year 2017-18, based on the information on the system that the assessee had made cash deposits of ₹ 11,10,000/- in Bank of India, Vandavasi Branch, during the specified period 08.11.2016 to 30.12.2016 in the demonetized currency. 3.2. Notice under Section 142(1) of the Income tax Act, 1961, was issued to the appellant/assessee on 12.03.2018 calling for the return of income for the assessment year 2017-18. The appellant/assessee did not res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s made after demonetization. 3.5. The assessing order further reads that the assessee filed the return of income on 12.08.2019 admitting ₹ 64,500/- as business income and ₹ 3,50,000/- as agricultural income. It is considered that the return is filed beyond the date allowed and therefore, considered the same as non-est in law. The Assessing Officer, treating that the assessee failed to respond to the notices issued u/s.142(1) of the IT Act, calling for the return of income, the proceedings initiated u/s.142(1) of the IT Act, 1961, was concluded ex-parte u/s.144 of the IT Act. 3.6. As per the directions issued by Joint Commissioner of Income Tax, Vellore Range, the assessment proceedings were concluded holding that as on 17. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee would submit that the learned Single Judge has failed to see that even if any order has been passed without jurisdiction or against the principles of natural justice, the aggrieved party even though has got an alternative remedy by way of appeal, there is no bar to entertain the writ petition. It is further stated that in response to the notice issued under Section 142(1) of the IT Act, appellant opted to file a return and in such circumstances, assessment done u/s.144 of the Act as exparte best judgment assessment, is totally incorrect. 5.2. It is stated that in response to the notice dated 20.5.2019, the appellant submitted all the relevant materials and thereafter, no notice has been issued to produce other documents to substantiat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case reported in [2019] 412 ITR 284 (Mad) [cited supra], it is seen that the Assessing Officer asked the assessee therein to file the balancesheet, profit and loss account for the period that ended on March 31, 1995 and produce the books of account, vouchers etc in respect of the relevant previous year. The assessee filed the return on March 30, 1998. Before the Tribunal, the assessee raised the additional ground for the first time relating to non-issuance of notice under Section 143(2). The Tribunal admitted the additional ground and remanded the matter. But in the case on hand, notice under Section 142(1) was issued on 12.03.2018 calling for return of income for the Assessment Year 2017-18. Thereafter, show cause notice was issued to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected the writ petitioner/appellant herein to file statutory appeal before the appellate authority, challenging the order passed by the Assessing Officer. Considering the fact that the Act provides effective and sufficient forum for any aggrieved party to work out their remedy, we do not find any ground or any merit in the appeal. Further, the decisions of the Honourable Supreme Court, relied on by the appellant, would not in any manner advance the case of the appellant/assessee. Therefore, The Writ Appeal is liable to be dismissed. 10. In the result, for all the above reasons, agreeing with the view of learned Single Judge, we reject the Writ Appeal. No costs. Consequently, connected CMP is closed. - - TaxTMI - TMITax - Income T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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