Hotel Akshaya, Guruvayur Road, Poonkunnam, Thrissur-680002 V. Income Tax Officer, Aayakar Bhavan, S.T. Nagar, Thrissur-680001 and The Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer National Faceless Assessment Centre, Delhi-100001

WP(C)/15298/2022

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The case involves Hotel Akshaya, represented by its partner Vikas T.B., who filed a writ petition against the Income Tax Officer and the Additional/Joint/Deputy/Assistant Commissioner of Income Tax at the National Faceless Assessment Centre, Delhi. The petitioner challenged the assessment order for the year 2017-18, claiming that their request for a video conferencing hearing was not honored, leading to a decision made without a proper hearing. The court acknowledged the evidence of the video conferencing request and found that the assessment order was passed in violation of the principles of natural justice.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 679715 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 17-01-2024
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: P K MENON; JOSE JOSEPH
• Assessee Lawyers: HARISANKAR MENON; MEERA MENON
• Keywords: Assessment Order; Income Tax; Natural Justice; Video conferencing

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 17TH DAY OF JANUARY 2024 / 27TH POUSHA, 1945 WP(C) NO. 15298 OF 2022 PETITIONER/S: HOTEL AKSHAYA, GURUVAYUR ROAD, POONKUNNAM, THRISSUR-680002, REPRESENTED BY ITS PARTNER, VIKAS T.B. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENT/S: 1 INCOME TAX OFFICER, AAYAKAR BHAVAN, S.T.NAGAR, THRISSUR-680001. 2 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, DELHI-100001. BY ADVS. P.K.RAVINDRANATHA MENON (SR.) JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA OTHER PRESENT: JOSE JOSEPH-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.15298 of 2022 JUDGMENT Dated this the 17th day of January, 2024 The present writ petition has been filed impugning Ext.P13 assessment order dated 29.03.2022 in respect of the assessment year 2017-18. The only ground on which the assessment order has been assailed is that the petitioner requested an opportunity of being heard through the facility of video conferencing on 23.03.2022 in Ext.P12. However, without affording an opportunity of being heard, the assessment order has been passed. The evidence of request for providing facility of video conferencing cannot be disputed as Ext.P12 is the screenshot of the request of the petitioner and response on the website of the Income Tax Department. Thus, there has been no opportunity of being heard provided to the petitioner despite request for seeking opportunity, and the impugned order has been passed in violation of principle of natural justice and therefore, the same is set aside. The matter is remitted back to the 2nd respondent to provide an opportunity of hearing to the WPC No.15298 of 2022 petitioner through video conferencing and after hearing the petitioner, pass a fresh assessment order, in accordance with the law. With the aforesaid direction, the present writ petition stands finally disposed of. Sd/- DINESH KUMAR SINGH JUDGE AP WPC No.15298 of 2022 APPENDIX OF WP(C) 15298/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF PARTNERSHIP DEED REGISTERED BETWEEN THE PARTNER AND THE MANAGING PARTNER OF THE PETITIONER DATED 5.2.2018. Exhibit P2 COPY OF PAN CARD OF THE PETITIONER ISSUED BY THE INCOME TAX DEPARTMENT DATED 5.2.2018. Exhibit P3 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DATED 24.3.2021. Exhibit P4 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 8.4.2021. Exhibit P5 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DATED 2.12.2021. Exhibit P6 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 8.12.2021. Exhibit P7 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DATED 21.12.2021. Exhibit P8 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 27.12.2021. Exhibit P9 COPY OF DRAFT ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT DATED 20.3.2022. Exhibit P10 COPY OF REPLY FILED BY THE EPTITIONER BEFORE THE 2ND RESPONDENT DATED 23.3.2022. Exhibit P11 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 29.3.2022. Exhibit P12 COPY OF WEB PORTAL OF INCOME TAX DEPARTMENT DATED NIL. Exhibit P13 COPY OF ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2017-18 DATED 29.3.2022. Exhibit P14 COPY OF NOTIFICATION NO.2745 (E) ISSUED BY THE MINISTRY OF FINANCE, DELHI DATED 13.8.2020. "