Cherupurath Mohammed Jeens V. The Income Tax Officer, Ward 1 & TPS and Assessment Unit, National E-Assessment Center, Income Tax Department, Ministry of Finance and The National Faceless Assessment Centre and Geojit Comtrade Ltd.

WP(C)/19373/2023

AI Insights

The case revolves around a writ petition filed by Cherupurath Mohammed Jeens challenging an assessment order issued by the Income Tax Department for the assessment year 2013-14. The petitioner contested the order on the grounds that it was passed without proper communication or consideration of his adjournment request. The assessment involved re-opening the case under Section 148 of the Income Tax Act, 1961, due to undisclosed profits in commodity trading. The court examined the procedural adherence in issuing notices and considering the petitioner's submissions, ultimately finding the assessment order to be valid and justifiable.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 796070 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 26-02-2024
• Assessment Year: misc
• Other Referred Cases: Anna Aluminum Company (P) Ltd Vs ACIT
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: DIVYA JOSEPH MARKOSE
• Keywords: Adjournment request; Income tax assessment; Natural Justice; Re-opening of assessment; Written submissions
• Section: 147; 148; 142(1); 144B; 148A(b); 148A(d)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 26TH DAY OF FEBRUARY 2024 / 7TH PHALGUNA, 1945 WP(C) NO. 19373 OF 2023 PETITIONER: CHERUPURATH MOHAMMED JEENS, AGED 46 YEARS S/O C.P MUHAMMED, KMC, 25/534 ALANKAR BUILDING, KOTHAMANGALAM, ERNAKULAM, PIN - 686691 BY ADVS. DIVYA RAVINDRAN JOSEPH MARKOSE (SR.)(J-383) RESPONDENTS: 1 THE INCOME TAX OFFICER, WARD 1 & TPS, MAHIMA TOWER, TEMPLE ROAD, THODUPUZHA, KERALA, PIN - 685588 2 ASSESSMENT UNIT, NATIONAL E-ASSESSMENT CENTER, INCOME TAX DEPARTMENT,MINISTRY OF FINANCE, ROOM NO. 401, 2ND FLOOR,E-RAMP, JAWAHARLAL STADIUM,NEW DELHI-110003, REPRESENTED BY ITS INCOME TAX OFFICE 3 THE NATIONAL FACELESS ASSESSMENT CENTRE, MAYUR BHAWAN, CONNAUGHT LANE,BARAKHAMBA ROAD,NEW DELHI -110001,REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (NAFAC) 4 GEOJIT COMTRADE LTD., 10TH FLOOR, GEOJIT FINANCIAL SERVICES BUILDING 34/659- P, CIVIL PIPELINE ROAD,PADIVATTOM, KOCHI-682024, REPRESENTED BY ITS CHIEF MANAGER- LEGAL. BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No 19373 of 2023 2 JUDGMENT Dated this the 26th day of February, 2024 The present writ petition has been filed by the petitioner impugning Ext.P11 assessment order for the assessment year 2013-14 dated 19.05.2023 after the assessment was re-opened under Section 148 of the Income Tax Act, 1961. 2. Learned counsel for the petitioner submits that the petitioner requested for adjournment of hearing by Ext.P10. However, without any communication on request of the petitioner, the impugned order has been passed. 3. The assessment order would disclose that the petitioner had filed return of his income for the assessment year 2013-14 on 31.03.2014 declaring total income of Rs.64,990/- and the fictitious profits in commodity trading amounting to Rs.2,46,54,850/- and the said profit was not reflected in the return of income filed by the petitioner. The petitioner was issued notice under Section 148, after the order came to be passed WPC No 19373 of 2023 3 under Section 148A(d) on 22.07.2022 by the jurisdictional assessing officer, a notice under Section 148 of the Income Tax Act, 1961, was issued to the petitioner, requiring him to file return on re-opening of the case of the petitioner. The petitioner also filed written submissions, which is evident from the assessment order itself under challenge. The details of opportunities given to the petitioner are extracted in the impugned order. After considering the replies to the show cause notices and the written submissions, the assessment order impugned in the present writ petition has been finalized. 4. The petitioner has the remedy of filing an appeal against the assessment order. This Court does not find that the assessment order suffers from any jurisdictional error or in violation of the principles of the natural justice inasmuch as the petitioner’s written submissions have been considered and all the replies to the notices given have also been considered. Once this Court finds that the order is not without jurisdiction or in violation of the principles of the natural justice or illegal WPC No 19373 of 2023 4 on the face of records, this Court in exercise of its limited jurisdiction of the judicial review, cannot interfere with the impugned order. In view thereof, the present writ petition is disposed of, with liberty to the petitioner to approach the Appellate Authority against the said order, if he is so advised. All contentions are kept open to the petitioner to be taken in the appeal. The time spent in prosecuting this writ petition shall be condoned while considering the application for condoning the delay in filing the appeal. If the petitioner files the appeal, the Appellate Authority shall consider the appeal, expeditiously. Sd/- DINESH KUMAR SINGH JUDGE AP WPC No 19373 of 2023 5 APPENDIX OF WP(C) 19373/2023 PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 148A (B) OF THE ACT DATED 23.05.2022 BY THE 1ST RESPONDENT. Exhibit P2 THE TRUE COPY OF THE ORDER ISSUED UNDER SECTION 148A(D) OF THE ACT DATED 22.07.2022. Exhibit P3 THE TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 148 OF THE ACT DATED 22.07.2022 ISSUED BY THE 1ST RESPONDENT. Exhibit P4 THE TRUE COPY OF THE RETURN FILED BY THE PETITIONER IN LIEU OF THE NOTICE UNDER SECTION 148 OF THE ACT DATED 13.08.2022. Exhibit P5 THE TRUE COPY OF THE NOTICE UNDER SECTION 142(1) OF THE ACT ISSUED BY THE 2ND RESPONDENT DATED 09.01.2023. Exhibit P6 THE TRUE COPY OF THE REPLY 21.1.2023 FILED BEFORE THE 2ND RESPONDENT WITH ACKNOWLEDGEMENT NUMBER- 929102901210123. Exhibit P7 THE TRUE COPY OF THE DRAFT ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT FOR AY 2013-14 DATED 26.04.2023. Exhibit P8 THE TRUE COPY OF THE REPLY FILED BY THE PETITIONER DATED 1.5.2023 ALONG WITH THE ACKNOWLEDGEMENT. Exhibit P9 THE TRUE COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT DATED 08.05.2023 . Exhibit P10 THE ADJOURNMENT REQUEST SUBMITTED BY THE PETITIONER AGAINST THE VIDEO CONFERENCE DATED 26.4.2023 Exhibit P11 THE TRUE COPY OF THE ASSESSMENT ORDER PASSED UNDER SECTION 147 R.W.S 144B OF THE ACT DATED 19.05.2023 BY THE 2ND RESPONDENT. Exhibit P12 THE TRUE COPY OF THE SCREEN SHOT OF THE E- FILING PORTAL OF THE PETITIONER, SHOWING THE PRESENT STATUS. Exhibit P13 THE TRUE COPY OF THE LETTER ISSUED BY THE 4TH RESPONDENT DATED 22.05.2022. Exhibit P14 True copy of the acknowledgment of the reply filed by the petitioner to the notice dated 23.05.2022 WPC No 19373 of 2023 6 Exhibit P15 True copy of judgement in W.P( C) No. 34046/2023 of this Hon'ble Court in case of Anna Aluminum Company (P) Ltd Vs ACIT dated 3.11.2023 Exhibit P16 True copy of the Assessment Order of the M/s Alankar Spices dated 23.05.2023 for AY 2014-15 "