In Residence
Case :- WRIT TAX No. - 331 of 2021
Petitioner :- Rajendra Prasad Degree College Respondent :- Dy. Commissioner Of Income Tax-2 Counsel for Petitioner :- Shalini Goel,Ashish Bansal
Hon'ble Mrs. Sunita Agarwal,J. Hon'ble Mrs. Sadhna Rani (Thakur),J.
Heard Sri Ashish Bansal learned Advocate for the petitioner- assessee and Sri Gaurav Mahajan learned Advocate for the respondent department.
Sri Gaurav Mahajan raises a preliminary objection with regard to the maintainability of the writ petition on the plea that the order impugned is appelable.
Only ground taken in the writ petition to challenge the assessment order dated 7.4.2021 is that the show cause notice dated 31.3.2021 had not been served upon the petitioner for the reason that he had changed his email address and information in that regard had been sent to the respondent department in the month of January, 2021.
The contention is that the notice dated 31.3.2021 had been served upon the petitioner only on 3.4.2021 when he received a message(SMS) on his mobile. As far as the change of email address is concerned, it is stated that previously in the return filed by the petitioner in the year 2018, email address of his counsel had been given. It is, thus, admitted that email address of the assessee had not been provided to the respondent department. The contention is that with the change of counsel, email address had to be changed.
The said plea of change of email address cannot be taken as a ground for non-service of the show cause notice dated 31.3.2021, in as much as bonafide of the assessee is found doubtful.
The order impugned further records that the return filed by the petitioner/assessee had been processed on 10.11.2019 and after serving a show cause notice, the Central Processing Centre (CPC) had disallowed the exemption claimed under Section10(23C)(iiiab). Against the said order, the assessee had already filed an appeal before the CIT (A), Commissioner (Appeals) which is pending.
In the opinion of Court, against the assessment order dated 7.4.2021, appropriate remedy for the petitioner-assessee is to file an appeal under Section 246A of the Income Tax Act.
The present writ petition is dismissed on the ground of alternative remedy rejecting the plea of the petitioner/assessee that the order impugned is an exparte order.
Order Date :- 21.5.2021/Harshita
Digitally signed by Justice Sunita Agarwal Date: 2021.05.25 11:22:27 IST Reason: Document Owner Location: High Court of Judicature at Allahabad Digitally signed by Sadhna Rani Thakur Date: 2021.05.25 11:23:14 IST Reason: Document Owner Location: High Court of Judicature at Allahabad