RENJU V. THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX,

WP(C)/11735/2022

AI Insights

The case involves a writ petition filed by the petitioner, Renju, challenging an ex-parte assessment order (Ext. P3) issued by the Income Tax Department. The petitioner contended that the assessment was completed without considering his request for adjournment (Ext. P1) and his subsequent response (Ext. P5). The court found that the assessing officer had not considered the petitioner's adjournment request while passing the order, leading to a violation of the principles of natural justice. Consequently, the court allowed the writ petition, quashed the assessment order, and directed the respondent to reassess after considering all submissions.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 678693 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 16-03-2023
• Assessment Year: misc
• Laws Referred To: Section 144
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: HARISANKAR MENON; MEERA MENON
• Keywords: Adjournment request; Ex parte assessment; Income tax assessment; Show cause notice
• Section: 144

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 16TH DAY OF MARCH 2023 / 25TH PHALGUNA, 1944 WP(C) NO. 11735 OF 2022 PETITIONER: RENJU AGED 33 YEARS KUDUKKALIPARAMBIL HOUSE, MURAMANGALAM, MAMALA P.O, ERNAKULAM DISTRICT, PIN 682 305 BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENT: THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI 100 001 SRI. CHRISTOPHER ABRAHAM, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 11735 OF 2022 2 T . R. RA V I , J . - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - WP ( C ) No . 1 1 7 3 5 o f 2 0 2 2 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Da t e d t h i s t h e 1 6 t h d a y o f Ma r c h , 2 0 2 3 J UDGME NT A d mi t . S t a n d i n g C o u n s e l t a k e s n o t i c e f o r t h e r e s p o n d e n t . 2 . T h e p e t i t i o n e r h a s c h a l l e n g e d E x t . P 3 o r d e r o f a s s e s s me n t o n t h e g r o u n d t h a t t h e a s s e s s me n t h a s b e e n c o mp l e t e d e x - p a r t e . E x t . P 1 i s t h e s h o w c a u s e n o t i c e i s s u e d u n d e r S e c t i o n 1 4 4 d i r e c t i n g t h e p e t i t i o n e r t o s u b mi t h i s r e s p o n s e b y 2 3 : 5 9 h o u r s o f 1 6 . 0 3 . 2 0 2 2 . E x t . P 1 i s d a t e d 1 2 . 0 3 . 2 0 2 2 . T h e p e t i t i o n e r s u b mi t t e d a r e q u e s t s e e k i n g a d j o u r n me n t t i l l 2 2 . 0 3 . 2 0 2 2 . E x t . P 2 i s t h e a c k n o wl e d g me n t r e g a r d i n g t h e r e c e i p t f o r a d j o u r n me n t wh i c h s p e c i fi c a l l y s h o ws t h a t t h e r e q u e s t i s ma d e o n 1 6 . 0 3 . 2 0 2 2 a n d a d j o u r n me n t i s s o u g h t u p t o 2 2 . 0 3 . 2 0 2 2 . Ho we v e r , t h e a s s e s s me n t o r d e r wh i c h wa s i s s u e d o n 2 2 . 0 3 . 2 0 2 2 d o e s n o t WP(C) NO. 11735 OF 2022 3 r e f e r t o s u c h a r e q u e s t f o r a d j o u r n me n t . I n f a c t , i n p a r a g r a p h No . 7 o f t h e o r d e r , i t s p e c i fi c a l l y s a y s t h a t fi n a l l y a s h o w c a u s e n o t i c e wa s i s s u e d o n 1 2 . 0 3 . 2 0 2 2 fi x i n g t h e h e a r i n g o n o r b e f o r e 1 6 . 0 3 . 2 0 2 2 b u t a g a i n n o r e s p o n s e h a s b e e n r e c e i v e d s o f a r . T h e p e t i t i o n e r c o n t e n d s t h a t h i s r e q u e s t h a s n o t e v e n b e e n c o n s i d e r e d a n d a s a ma t t e r o f f a c t b y 2 2 . 0 3 . 2 0 2 2 , h e h a d a l r e a d y s u b mi t t e d h i s r e s p o n s e . 3 . T h e r e s p o n d e n t s h a v e fi l e d c o u n t e r a f fi d a v i t wh e r e i n t h e p r e v i o u s i n s t a n c e s wh e n t h e p e t i t i o n e r h a d b e e n g i v e n t i me t o s u b mi t h i s r e s p o n s e h a s b e e n n a r r a t e d . Ho we v e r , t h e r e i s n o e x p l a n a t i o n f o r t h e n o n - c o n s i d e r a t i o n o f t h e r e q u e s t f o r a d j o u r n me n t ma d e o n 1 6 . 0 3 . 2 0 2 2 i n t h e o r d e r d a t e d 2 2 . 0 3 . 2 0 2 2 . I t i s a p p a r e n t t h a t t h e A s s e s s i n g O f fi c e r wa s n o t a wa r e o f t h e r e q u e s t wh i l e p a s s i n g t h e o r d e r . P a r t i c u l a r l y s i n c e t h e o b j e c t i o n s h a s b e e n s u b mi t t e d o n t h e s a me d a y o n wh i c h t h e o r d e r wa s p a s s e d , i n t e r e s t o f j u s t i c e r e q u i r e s t h a t t h e r e s p o n d e n t p a s s e s f r e s h o r d e r s a f t e r c o n s i d e r i n g t h e r e s p o n s e fi l e d b y t h e p e t i t i o n e r wh i c h h a v e b e e n p r o d u c e d a s E x t s . P 5 t o P 8 . WP(C) NO. 11735 OF 2022 4 I n t h e r e s u l t , t h e wr i t p e t i t i o n i s a l l o we d . E x t . P 3 i s q u a s h e d . T h e r e wi l l b e a d i r e c t i o n t o t h e r e s p o n d e n t t o p a s s f r e s h o r d e r s o f a s s e s s me n t a f t e r c o n s i d e r i n g E x t s . P 5 t o P 8 , i n a c c o r d a n c e wi t h l a w . S d / - T . R. RA V I s n J UDGE WP(C) NO. 11735 OF 2022 5 APPENDIX OF WP(C) 11735/2022 PETITIONER'S EXHIBITS Exhibit P1 COPY OF OF NOTICE ISSUED BY THE RESPONDENT Exhibit P2 COPY OF WEB PAGE OF THE INCOME TAX DEPARTMENT EVIDENCING THE FILING OF SUCH ADJOURNMENT APPLICATION Exhibit P3 COPY OF ORDER ISSUED BY THE RESPONDENT Exhibit P4 COPY OF NOTICE ISSUED BY THE RESPONDENT Exhibit P5 COPY OF LETTER SUBMITTED BY THE PETITIONER Exhibit P6 COPY OF COMPUTATION OF TOTAL INCOME OF THE PETITIONER Exhibit P7 COPY OF BALANCE SHEET OF THE PETITIONER Exhibit P8 COPY OF E-PROCEEDINGS RESPONSE ACKNOWLEDGEMENT RESPONDENT'S EXHIBITS : NIL //TRUE COPY// PA TO JUDGE "