Izzat Homes Private Limited V. Union of India Ministry of Finance, Department of Revenue and Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, National Faceless Assessment Centre

WP(C)/29373/2021

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The case revolves around a writ petition filed by Izzat Homes Private Limited against the notice issued by the Income Tax Department under Section 142(1) of the Income Tax Act, 1961. The petitioner contended that the time provided to respond to the notice was insufficient and that they faced technical difficulties in uploading the required documents due to the unavailability of the portal. The court considered the petitioner's circumstances, including the illness of a competent person and confusion regarding the document submission process, and decided to grant an extension for compliance with the notice.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 701017 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-12-2021
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: DEEPU THANKAN; UMMUL LAKSHMI SREEDHAR; R MENON
• Keywords: Document submission; Faceless assessment; Income Tax; Natural Justice
• Section: 142(1)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 20TH DAY OF DECEMBER 2021 / 29TH AGRAHAYANA, 1943 WP(C) NO. 29373 OF 2021 PETITIONER: IZZAT HOMES PRIVATE LIMITED COMPANY 34/2250-B1, PALLATH LANE, MAMANGALAM, PALARIVATTOM, ERNAKULAM, KERALA-682025, REPRESENTED BY THE MANAGING DIRECTOR SHRI. ABDUL SALAM. BY ADVS. DEEPU THANKAN UMMUL FIDA LAKSHMI SREEDHAR R.RAJANANDINI MENON RESPONDENTS: 1 UNION OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001, REPRESENTED BY ITS SECRETARY. 2 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI-110001. SRI JOSE JOSEPH-SC IT DEPT. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 29373 OF 2021 2 BECHU KURIAN THOMAS, J ======================= W.P.(C) No.29373 of 2021 ------------------------------- Dated this the 20th day of December, 2021 JUDGMENT Petitioner is aggrieved by Ext.P1 notice issued by the 2 nd respondent under Section 142(1) of the Income Tax Act, 1961. 2. Petitioner contends that in response to Ext.P1 notice they have various contentions to raise and requires to produce certain documents. However, within the limited time given they are unable to submit the same. Petitioner seeks two weeks time to submit the said documents. 3. Further grievance of the petitioner is that, when they attempted to upload the documents, the portal of the 2 nd respondent was not available, thereby creating difficulties while uploading of documents. 4. I have heard Sri.Deepu Thankan, the learned counsel for the petitioner and Sri.Jose Joseph, the learned WP(C) NO. 29373 OF 2021 3 Standing Counsel for the respondents. 5. Having regard to the circumstances pointed out as above, I am of the view that reasonable time ought to be given to the petitioner to upload the documents and file their response. Ext.P1 was issued on 09.12.2021 and the time granted was till 11.33 a.m on 17.12.2021 to file their reply and upload the documents. It is curious to notice the short period being stipulated by the 2 nd respondent to upload the documents and to furnish necessary response. Grant of a reasonable opportunity to respond to their notice is one of the basic postulates of natural justice and unless there are other exceptional circumstances, a reasonable time ought to be granted to an assessee to respond to their notice. Petitioner has a further case that competent person of the petitioner was laid up due to illness and also that there was confusion regarding the person before whom or the manner in which the documents have to be uploaded. WP(C) NO. 29373 OF 2021 4 6. Notwithstanding the reasons that have been stated by the petitioner, I am of the opinion that further reasonable time ought to be granted to the petitioner to file their necessary response as well as to upload the respective documents. 7. The time stipulated in Ext.P1, is short and is not reasonable. Therefore, petitioner shall be granted time at least till 27.12.2021 to file their response and upload the documents. To enable such a process, the 2 nd respondent is directed to keep the web portal open for the petitioner to have access to the same. The directions as above, shall be applicable provided the assessment order pursuant to Ext.P1 has not already been issued. This writ petition is disposed of. Sd/- BECHU KURIAN THOMAS, JUDGE AMV/20/12/2021 WP(C) NO. 29373 OF 2021 5 APPENDIX OF WP(C) 29373/2021 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE NOTICE DATED 9.12.2021. RESPONDENTS EXHIBITS : NIL TRUE COPY "