Adhikari Venkata Mohan Rao V. Income Tax Officer, Vijayawada, Krishna District and another

WP/15758/2013

AI Insights

The case involves a writ petition filed by Adhikari Venkata Mohan Rao challenging an assessment order passed by the Income Tax Officer, Vijayawada, which was done ex-parte against the heirs of a deceased assessee. The deceased, who died intestate, left behind three sons and two daughters. The petitioner, one of the heirs, informed the Assessing Officer about the other heirs during the hearing, but the officer proceeded without notifying them, leading to a violation of the principles of natural justice. The court found that the assessment order was passed without proper hearing of all legal representatives, necessitating judicial intervention.

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 796360 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 14-11-2013
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Keywords: Assessment Order; Ex-parte; Legal representatives; Natural Justice; Heirs

Judgement Text

"IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR WRIT PETITION No. 15758 OF 2013 DATE: 14.11.2013 Between: Adhikari Venkata Mohan Rao … Petitioner And Income Tax Officer, Vijayawada, Krishna District & another. … Respondents This Court made the following: THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR WRIT PETITION No. 15758 OF 2013 ORDER: (Per the Hon’ble The Chief Justice Sri Kalyan Jyoti Sengupta) This writ petition has been filed challenging the assessment order passed by the Assessing Officer. Ordinarily, the writ Court does not interfere with this sort of cases, but when we noticed that the assessment order was passed ex-parte and without hearing at all so to say against the heirs and legal representatives of the deceased assessee, we have to interfere. From the certified copy of the impugned order, it appears that one of the heirs and legal representatives appeared before the Assessing Officer and the others did not. Admittedly, the assessee has died intestate leaving behind her survivors i.e., three sons and two daughters. She died on 13.06.2012. At the time of hearing, the petitioner appeared and informed the Assessing Officer that other heirs are there and it should be notified. But, the Assessing Officer did not heed to that and proceeded to decide the matter ex- parte and passed the assessment order. In the aforesaid background of this case, we are constrained to hold that this order has been passed in complete violation of principles of natural justice. Learned counsel for the revenue/respondents submits that the petitioner is one of the heirs and legal representatives of the deceased assessee and he represented at the time of hearing. Therefore, there is no violation of principles of natural justice. We are unable to accept this contention and from the narration of the fact recorded by the Assessing Officer himself, it is clear that the opportunity of being heard at all was not given. We, therefore, pass the following order: The impugned assessment order of the Assessing Officer is kept in abeyance until the time, as directed by this Court. In the event the petitioner before us furnishes the names and addresses of other heirs or legal representatives within seven days from date, then the Assessing Officer shall serve notice to all of them as well as the petitioner for fresh hearing. After notice is served, if all or any of them appears, the matter has to be heard de novo, after considering all objections on merit. If none of them appeared then the impugned assessment order will automatically stand revive. In the event, the petitioner does not furnish the names and addresses of the other heirs and legal representatives within the time stipulated above, then in that case the impugned assessment order will stand revive and the writ petition stand dismissed. _____________________ K.J. SENGUPTA, CJ ____________________ SANJAY KUMAR, J Date: 14.11.2013 ES "