JOSEPH PUTHUMANA GEORGE V. THE INCOME TAX OFFICER

WP(C)/13117/2022

AI Insights

The case involves Joseph Puthumana, the petitioner, who challenged an order of assessment (Ext.P1) issued by the Income Tax Officer, National Faceless Assessment Centre. The petitioner argued that the assessment violated the principles of natural justice as he was unable to access the required portal to respond to the notice issued on 17.03.2022. Despite his attempts, he could not submit his case effectively, leading to the challenge of the assessment order. The court, upon reviewing the circumstances, agreed that the petitioner was not given a fair opportunity to present his case and thus set aside the assessment order, instructing a re-evaluation.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 678252 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 23-02-2023
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: S K DEVI
• Keywords: Assessment; Faceless assessment; Income Tax; Natural Justice; Access issues
• Section: 271F; 270A; 271AAC(1)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 23RD DAY OF FEBRUARY 2023 / 4TH PHALGUNA, 1944 WP(C) NO. 13117 OF 2022 PETITIONER: JOSEPH PUTHUMANA GEORGE PUTHUMANA HOUSE, THATTARATHATTA P.O, THODUPUZHA PIN 685 586 BY ADV S.K.DEVI RESPONDENTS: 1 THE INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, 2ND FLOOR, E RAMP, JLN STADIUM, DELHI 110 003 2 THE PRINCIPAL COMMISSIONER OF INCOME TAX NATIONAL FACELESS ASSESSMENT CENTRE, 2ND FLOOR, E RAMP, JLN STADIUM, DELHI 110 003 *ADDL.R3 THE INCOME TAX OFFICER, WARD I, MAHIMA TOWER, TEMPLE BYE PASS ROAD,, THODUPUZHA, IDUKKI DISTRICT. *(ADDL.R3 IS IMPLEADED AS PER THE ORDER DATED 20.12.2022 IN I.A.No.2 OF 2022 IN W.P(C).No.13117/2022) SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 13117 OF 2022 2 T.R. RAVI, J. -------------------------------------------- W.P.(C).No.13117 of 2022 -------------------------------------------- Dated this the 23rd day of February, 2023 JUDGMENT The petitioner is aggrieved by Ext.P1 order of assessment. Challenge is on the ground that there is violation of principles of natural justice. It is submitted that the petitioner was issued with a notice on 17.03.2022 directing to file a reply on or before 19.03.2022 as to why the proposal in the notice should not be carried out. The petitioner's specific case is that even though the petitioner tried to access the portal, he was not able to access it. Ext.P6 is the grievance that has been raised regarding the above. These facts are not disputed. It is submitted that the petitioner could not effectively answer the notice and submit his case. 2. Having gone through the facts raised by the petitioner, I am of the opinion that interest of justice will be served if the authorities have a re-look into the matter. In the result Ext.P1 is set aside. The 1st respondent shall reconsider the assessment after providing the petitioner a meaningful opportunity to be heard, and thereafter finalise the assessment. WP(C) NO. 13117 OF 2022 3 Necessary orders shall be issued within two months from the date of receipt of a copy of this judgment. Sd/- T.R.RAVI JUDGE LEK WP(C) NO. 13117 OF 2022 4 APPENDIX OF WP(C) 13117/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ORDER ITBA/ASTS/S/147/2021-22/1041671627(1) DATED 26-03-2022 Exhibit P2 TRUE COPY OF NOTICE ITBA/AST/F/142(1)2021-22/1039675391 (1) DATED 11-02-2022 ALONG WITH REPLY AND ACKNOWLEDGEMENT Exhibit P3 TRUE COPY OF THE MEDICAL CERTIFICATE DATED 19-03-2022 Exhibit P4 TRUE COPY OF THE WEB PAGES ALONG WITH THE REPLY AND ATTACHMENTS EXHIBIT P4a TRUE COPY OF THE WEB PAGES ALONG WITH THE REPLY AND ATTACHMENTS Exhibit P5 TRUE COPY OF THE NOTICE ITBA/AST/F/147(SCN)/2021-22/1040934054(1) DATED 17/03/2022 Exhibit P6 TRUE COPY OF THE GRIEVANCE RAISED Exhibit P7 TRUE COPY OF THE MAIL COMMUNICATION AND THE REPLY TO THE EXHIBIT P5 NOTICE DATED 19-03-2022 SENT TO THE 2ND RESPONDENT Exhibit P8 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT FOR PENALTY UNDER SECTION 270A DATED 26/03/2022 WITH DIN ITBA/PNL/S/270A/2021-22/1041672098(1). Exhibit P8(a) TRUE COPY OF THE ACKNOWLEDGMENT WITH NUMBER 601988111290422 GENERATED ONLINE ON SUBMISSION OF THE REPLY BY THE PETITIONER. Exhibit P9 TRUE COPY OF THE SHOW CAUSE NOTICE FOR PENALTY U/S 271AAC(1) DATED 26/03/2022 WITH DIN ITBA/PNL/S/271AAC(1)/2021- 22/1041672119(1) ISSUED BY THE 1S WP(C) NO. 13117 OF 2022 5 RESPONDENT . Exhibit P9(a) TRUE COPY OF THE ACKNOWLEDGMENT WITH NUMBER 601991901290422 GENERATED ONLINE ON SUBMISSION OF THE REPLY FILED BY THE PETITIOINER AGAINST THE EXHIBIT P9 . Exhibit P10 TRUE COPY OF THE SHOW CAUSE NOTICE FOR PENALTY U/S 271F DATED 26/03/2022 WITH DIN ITBA/PNL/S/271F/2021-22/1041672113(1) ISSUED BY THE 1ST RESPONDENT Exhibit P10(a) TRUE COPY OF THE ACKNOWLEDGMENT WITH NUMBER 601994731290422 GENERATED ONLINE ON SUBMISSION OF THE REPLY FILED BY THE PETITIONER AGAINST THE EXHIBIT P10 Exhibit P11 TRUE COPY OF THE NOTICE UNDER SECTIONS, 270A WITH DIN ITBA/PNL/F/270A/2022- 23/1044175121(1), 271AAC(1) DATED 27/7/2022 ISSUED BY THE 1ST RESPONDENT. Exhibit P12 TRUE COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT UNDER SECTION 270A WITH DIN ITBA/PNL/F/271AAC(1)/2022- 23/1044172119(1) AND 271F DATED 27/7/2022 . Exhibit P13 TRUE COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT UNDER SECTION 270A WITH DIN ITBA/PNL/F/271F/2022-23/1044135144(1) DATED 27/07/2022. Exhibit P14 TRUE COPY OF THE REPLY DATED 17/9/2022 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT . "