Mr. Mammed Komban V. The National Faceless Assessment Center and Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, National Faceless Assessment Centre

WP(C)/17085/2022

AI Insights

The case involves Mr. Mammed Komban, the petitioner, who challenged the final assessment order issued by the National Faceless Assessment Center under the Income Tax Act, 1961. The petitioner argued that his response to the draft assessment order was not considered in the final assessment, which led to the filing of this writ petition. The respondents contended that the response was submitted after the deadline. However, the court focused on the non-consideration of the petitioner's objections in the final order, leading to the decision to set aside the final assessment order and direct a re-evaluation.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 812884 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 07-06-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: LATHA ANAND; M N RADHAKRISHNA MENON; K R PRAMOTH KUMAR; S VISHNU
• Keywords: Assessment Order; Faceless assessment; Income Tax; Natural Justice
• Section: 147; 148; 144; 142(1); 143(2); 271(1)(c); 274; 271B; 271F; 144B

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN FRIDAY, THE 7TH DAY OF JUNE 2024 / 17TH JYAISHTA, 1946 WP(C) NO. 17085 OF 2022 PETITIONER: MR.MAMMED KOMBAN, SONNET, MANATHMANGALAM P.O, PERINTHALMANNA, MALAPPURAM DISTRICT - 679 321. BY ADVS. LATHA ANAND M.N.RADHAKRISHNA MENON K.R.PRAMOTH KUMAR S.VISHNU (ARIKKATTIL) RESPONDENTS: 1 THE NATIONAL FACELESS ASSESSMENT CENTER, MAYUR BHAWAN, CONNAUGHT LANE, BARAKHAMBA, NEW DELHI, PIN 110 001, REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (NAFAC). 2 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE (NATIONAL E- ASSESSMENT CENTRE), NEW DELHI 110 001. R BY SR.SC SRI.CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.06.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 17085 OF 2022 : 2 : JUDGMENT The petitioner is an assessee under the Income Tax Act, 1961 (hereinafter referred to as 'the Act' for short). This writ petition is filed challenging Ext.P15 final assessment order issued under Section 147 read with Sections 144 and 144B of the Act. 2. Pursuant to Ext.P13 show cause notice and draft assessment order, Ext.P14 response was submitted by the petitioner before the 1st respondent. However, the petitioner states that, when Ext.P15 final assessment order was issued, it reflected non- consideration of Ext.P14 response to the draft assessment notice. 3. Heard the learned counsel for the petitioner and Sri.Christopher Abraham, learned senior WP(C) NO. 17085 OF 2022 : 3 : Standing Counsel for the respondents. 4. It is submitted by the learned Standing Counsel for the respondents that the petitioner has submitted the response after the expiry of the period for submitting such response. The learned counsel for the petitioner submits that the petitioner got only two days' time to submit the response. 5. On going through Ext.P15 final assessment order, it is seen that Ext.P14 objection of the petitioner is not taken into consideration. Since Ext.P15 brings penal consequences to the petitioner, the 1st respondent ought to have considered Ext.P14 before finalising the assessment order. I find that Ext.P15 is issued in violation of the principles of natural justice. Accordingly, the same is set aside. 6. The 1st respondent shall finalise Ext.P13 draft WP(C) NO. 17085 OF 2022 : 4 : assessment order, after considering Ext.P14 objection of the petitioner, expeditiously. The writ petition is disposed of accordingly. Sd/- MURALI PURUSHOTHAMAN JUDGE SB WP(C) NO. 17085 OF 2022 : 5 : APPENDIX PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF REGISTRATION CERTIFICATE ISSUED IN FAVOR OF THE PETITIONER. Exhibit P2 TRUE COPY OF THE BANK ACCOUNT STATEMENT OF THE PETITIONER. Exhibit P3 TRUE COPY OF NOTICE DATED 24.03.2021 ISSUED UNDER SECTION 148. Exhibit P4 TRUE COPY OF THE RETURN OF INCOME FOR ASSESSMENT YEAR 2014-15 DATED 19.07.2021. Exhibit P5 TRUE COPY OF NOTICE DATED 26.10.2021 UNDER SECTION 143(2) READ WITH SECTION 147 OF THE INCOME TAX ACT. Exhibit P6 TRUE COPY OF THE UNDATED REPLY FILED BY THE PETITIONER . Exhibit P6(a) TRUE COPY OF THE ACKNOWLEDGMENT RECEIVED FROM THE E- FILING PORTAL FOR FILING EXHIBIT P6 REPLY. Exhibit P7 TRUE COPY OF THE NOTICE DATED 22.01.2022 UNDER SECTION 142(1) OF THE INCOME TAX ACT. Exhibit P7(a) TRUE COPY OF THE UNDATED REPLY SUBMITTED BY THE PETITIONER. Exhibit P8 TRUE COPY OF THE UNDATED REPLY SUBMITTED BY THE PETITIONER. Exhibit P9 TRUE COPY OF THE SHOW- CAUSE NOTICE DATED 07.02.2022. Exhibit P10 TRUE COPY OF THE UNDATED REPLY FILED BY THE PETITIONER. WP(C) NO. 17085 OF 2022 : 6 : Exhibit P10(a) TRUE COPY OF THE ACKNOWLEDGMENT RECEIVED FROM THE E- FILING PORTAL FOR FILING EXHIBIT P10 REPLY. Exhibit P11 TRUE COPY OF THE SHOW- CAUSE NOTICE DATED 15.02.2022. Exhibit P12 TRUE COPY OF THE REPLY FILED BY THE PETITIONER ON 18.02.2022. Exhibit P12(a) TRUE COPY OF THE ACKNOWLEGMENT RECEIVED FROM THE E- FILING PORTAL FOR FILING EXHIBIT P12. Exhibit P13 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 26.03.2022. Exhibit P14 TRUE COPY OF THE UNDATED REPLY FILED BY THE PETITIONER TO EXHIBIT P13. Exhibit P14(a) TRUE COPY OF THE ACKNOWLEDGMENT RECEIVED FROM THE E- FILING PORTAL FOR FILING EXHIBIT P14. Exhibit P15 TRUE COPY OF THE ASSESSMENT ORDER DATED 29.03.2022. Exhibit P16 TRUE COPY OF THE NOTICE DATED 29.03.2022 ISSUED UNDER SECTION 274 R/W 271(1) (C) OF THE INCOME TAX ACT. Exhibit P17 TRUE COPY OF THE NOTICE DATED 29.03.2022 ISSUED UNDER SECTION 274 R/W 271F OF THE INCOME TAX ACT. Exhibit P18 TRUE COPY OF THE NOTICE DATED 29.03.2022 ISSUED UNDER SECTION 274 R/W 271B OF THE INCOME TAX ACT. "