Mr. Paul Joseph Manjooran V. The Assessing Officer in Charge of National Faceless Assessment Unit, Assessment Unit, National Faceless Assessment Centre (NAFAC), Income Tax Department and The Commissioner of Income Tax (Appeals), Income Tax Department, National Faceless Appeal Centre (NFAC)

WP(C)/7096/2024

AI Insights

The case involves Mr. Paul Joseph Manjooran, the petitioner, who challenged an assessment order for the Assessment Year 2018-19 under Sections 147, 144, and 144B of the Income Tax Act, 1961. The petitioner had not filed a return for the specified assessment year, leading to a re-opening of his case under Section 147 and issuance of a notice under Section 148. Despite multiple notices under Section 142(1), the petitioner did not file a return, though he did appear before the Assessing Authority with his Chartered Accountant. The main contention in the writ petition was the alleged inadequate opportunity provided to the petitioner to present his case, citing his health issues as a reason for not submitting relevant information. The Income Tax Department countered that sufficient opportunities were provided, which the petitioner failed to utilize. The court dismissed the writ petition, affirming the validity of the assessment order and the procedures followed by the Assessing Authority.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 799313 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 19-03-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: LATHA; JOMTON PAYANKAN; GAYATHRI; MEERA MENON; JESSY MANUEL
• Keywords: Assessment Order; Income Tax; Natural Justice; Non-filing of return; Re-opened case
• Section: 147; 148; 144; 142(1); 144B

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 19TH DAY OF MARCH 2024 / 29TH PHALGUNA, 1945 WP(C) NO. 7096 OF 2024 PETITIONER/S: MR. PAUL JOSEPH MANJOORAN, AGED 69 YEARS S/O.JOSEPH P MANJOORAN, RESIDING AT 48/425 K, MANJOORAN HOUSE, RAGHAVAPILLA ROAD, ELAMAKKARA, ERNAKULAM KERALA, PIN - 682026 BY ADVS. K.LATHA; JOMTON F. PAYANKAN GAYATHRI NARENDRANATH; MEERA MENON JESSY MANUEL RESPONDENT/S: 1 THE ASSESSING OFFICER IN CHARGE OF NATIONAL FACELESS ASSESSMENT UNIT, ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE (NAFAC), INCOME TAX DEPARTMENT, MAYURBHAWAN, CONNAUGHT LANE, BARAKHAMBA, NEW DELHI, PIN - 110001 2 THE COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI,245-A, NORTH BLOCK, NEW DELHI, PIN - 110001 OTHER PRESENT: JOSE JOSEPH -SR.SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.7096/2024 -2- J U D G M E N T Heard Ms Latha K learned Counsel for the petitioner and Mr Jose Joseph learned Standing Counsel for the Income Tax Department. 2. The petitioner has filed this writ petition impugning the assessment order dated 31.01.2024 passed under Section 147, read with Sections 144 and 144B of the Income Tax Act 1961 (for short, ‘IT Act’) for the Assessment Year 2018-19. 2.1 The petitioner did not file the return of income for the Assessment Year 2018-19. The case of the petitioner was re-opened under Section 147 of the IT Act and a notice under Section 148 was issued on 29.04.2022 after obtaining necessary approval of the competent authority under the provisions of the IT Act. 2.2 In response to the notice issued under Section 148, W.P.(C) No.7096/2024 -3- the petitioner chose not to file any return of income for the Assessment Year 2018-19. The petitioner was issued several notices under Section 142(1), the details of which have been extracted in the assessment order itself. The petitioner appeared before the Assessing Authority along with his Chartered Accountant. The petitioner was heard, and thereafter, the assessment order was passed, which is impugned in the present writ petition. 3. Learned counsel for the petitioner submits that the petitioner has not been afforded adequate opportunity to present his case before the Assessing Authority, and, therefore, there has been a violation of the principle of natural justice. She also submits that the petitioner is suffering from acute renal failure and, hence, the petitioner could not collect the relevant information to be submitted before the Assessing Authority, and thus, there has been a failure on the part of the W.P.(C) No.7096/2024 -4- Assessing Authority to observe the principles of nature justice. Considering the said ground, the writ petition may be allowed, the impugned order be set aside, and the matter be remanded back to the Assessing Authority to pass fresh orders, taking into consideration the relevant documents and information in possession of the petitioner. 4. On the other hand, Mr Jose Joseph learned Standing Counsel for the Income Tax Department, submits that the petitioner was afforded enough opportunity, which is taken note of in the assessment order itself. The petitioner failed to respond to the show cause notices to furnish the relevant information, if any, in his position. He further submits that the petitioner was afforded a personal hearing, the petitioner appeared before the Assessing Authority along with his Chartered Accountant, and after hearing the petitioner, the assessment order was passed. The assessment order is neither W.P.(C) No.7096/2024 -5- without jurisdiction nor has been passed in violation of the principles of natural justice, and therefore, this Court cannot exercise its writ jurisdiction to interfere with the assessment order when there is a remedy of appeal provided under the Statute itself. 5. Heard the learned Counsel on both sides and perused the records. 5.1 The assessment order would disclose that the petitioner was afforded enough opportunity to produce the relevant documents. Not only was the opportunity to produce the relevant documents and information, but the petitioner was also afforded the opportunity of hearing, and in fact, the petitioner had appeared along with his Chartered Accountant and made submissions. 5.2 When there is no violation of the principles of natural justice, and the order does not suffer from W.P.(C) No.7096/2024 -6- jurisdictional error, this Court would not interfere with the assessment order, particularly when there is a remedy of appeal provided under the Statute itself. In view thereof, I find no ground to interfere with the assessment order impugned in this writ petition. The writ petition is dismissed leaving it open to the petitioner to avail any remedy available to him under the Statute itself. If the petitioner avails the remedy of appeal, the time spent in prosecuting this writ petition shall be excluded while calculating the limitation period. The writ petition stands dismissed. Sd/- DINESH KUMAR SINGH JUDGE jjj W.P.(C) No.7096/2024 -7- APPENDIX OF WP(C) 7096/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF SHOW CAUSE NOTICE DATED 30-11-2023 FOR THE ASSESSMENT YEAR 2018-2019, WHICH ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER UNDER NATIONAL FACELESS ASSESSMENT PROCEDURE Exhibit P2 TRUE COPY OF THE E FILING OF VIEW RESPONSE TO NOTICE ID 100070430464 DATED 6-12-2023 ALONG WITH ADJOURNMENT DETAILS AND E PROCEEDINGS RESPONSE ACKNOWLEDGMENT Exhibit P3 TRUE COPY OF THE MEDICAL CERTIFICATE DATED 4-12- 2023 ISSUED IN THE NAME OF THE PETITIONER Exhibit P4 TRUE COPY OF THE DEATH CERTIFICATE OF THE PETITIONER'S SON NAMED ANIL P MANJOORAN Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER DATED 29-12- 2017 ISSUED BY THE INCOME TAX OFFICER, CORPORATE WARD -1(4)-KOCHI TO THE PETITIONER FOR THE ASSESSMENT YEAR 2015-2016 Exhibit P6 TRUE COPY OF THE FORM 26AS CERTIFICATE OF TDS FOR THE ASSESSMENT YEAR 2018-2019 Exhibit P7 THE TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2018-2019 DATED 31-01-2024 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER Exhibit P8 TRUE COPY OF THE BANK STATEMENT OF THE PETITIONER'S DHANALAKSMY BANK ACCOUNT NO. 003803000000096 Exhibit P9 THE TRUE COPY OF THE LIST OF PROPERTY DETAILS ISSUED FROM THE OFFICE OF THE SUB REGISTRAR OFFICE, THRIKKAKARA DATED 14-02-2024 WITH W.P.(C) No.7096/2024 -8- ENGLISH TRANSLATION Exhibit P10 TRUE COPY OF THE THE RELEVANT PAGES OF THE REGISTRATION DEED NO. 1101/2017DATED 12-04-2017 REGISTERED IN THE SUB REGISTRAR OFFICE, THRIKKAKARA WITH ENGLISH TRANSLATION Exhibit P11 TRUE COPY OF THE COMPUTATION SHEET FOR THE ASSESSMENT YEAR 2018-2019 DATED 31-01-2024 "