TEAM ONE ADVERTISING COMPANY PVT LTD V. UNION OF INDIA

WP(C)/19862/2020

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The case involves Team One Advertising Company Pvt. Ltd., which filed a writ petition challenging the orders passed by the Income Tax authorities. The petitioner contested the order passed by the Commissioner of Income Tax (Appeals) and the subsequent rectification order, alleging that these orders were issued without considering the argument notes or documents provided. During the proceedings, the Senior Standing Counsel for Income Taxes informed the court that the contested order would be withdrawn and new orders would be issued after a personal hearing. This development led to the closure of the writ petition.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 721580 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 05-10-2020
• Assessment Year: misc
• Other Referred Cases: Honda Siel Power Products Ltd. v. Commissioner of Income Tax, Delhi, Roots Multiclean Ltd. v. CESTAT, Chennai, ACIT, Rajkot v. Saurashtra Kutch Stock Exchange Ltd.
• Laws Referred To: Section 154 of the Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: ROJO THURUTHIPARA; P K RAVINDRANATHA MENON; JOSE JOSEPH
• Assessee Lawyers: M GOPIKRISHNAN NAMBIAR; K JOHN MATHAI; JOSON MANAVALAN; KURYAN THOMAS; PAULOSE ABRAHAM; RAJAKANNAN
• Keywords: Income Tax; Personal hearing; Rectification; Writ petition
• Section: 154

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE SMT. JUSTICE P.V.ASHA MONDAY, THE 05TH DAY OF OCTOBER 2020/13TH ASWINA, 1942 WP(C).No.19862 OF 2020(G) PETITIONER: TEAM ONE ADVERTISING COMPANY PVT. LTD., KV-30, PANAMPILLY NAGAR, ERNAKULAM-682 036, REPRESENTED BY ITS MANAGING DIRECTOR MRS.VINODINI ISSAAC. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.RAJA KANNAN RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY ITS REVENUE SECRETARY, MINISTRY OF FINANCE, NEW DELHI-110 004. 2 COMMISSIONER OF INCOME TAX (APPEALS) POORNIMA BUILDING, 3RD FLOOR, PANAMPILLY NAGAR, KOCHI-683 036. 3 THE INCOME TAX OFFICER, CORPORATE WARD 2(1), C.R BUILDING, I.S.PRESS ROAD, KOCHI - 682 018. BY SRI.ROJO JOSEPH THURUTHIPARA, CGC BY SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.10.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.19862 OF 2020(G) 2 J U D G M E N T This writ petition is filed challenging Ext.P7 order passed by the second respondent in an appeal filed by the petitioner against Ext.P5 order. Petitioner has also challenged Ext.P19 order dismissing Ext.P8 petition for rectification filed under Section 154 of the Act. The main allegation raised by the petitioner is that the orders were passed without considering the argument notes or the documents produced by him before the 2nd respondent. 2. When the writ petition came up for consideration today, Shri P.K.Ravindranatha Menon, learned Senior Standing Counsel for Income Taxes submitted that the second respondent is passing an order withdrawing Ext.P8. It is also submitted that fresh orders WP(C).No.19862 OF 2020(G) 3 would be passed after affording an opportunity of personal hearing to the petitioner. Therefore there cannot be any further grievance for the petitioner in the matter. This writ petition is closed accordingly, recording the submission of the learned Senior Counsel. Sd/- P.V.ASHA, JUDGE AS The words and figures 'Ext.P19' occurring in the 4th line of 1st paragraph of the judgment dated 05.10.2020 in W.P.(C).No.19862/2020 (G) shall stand corrected as 'Ext.P9' and the words and figures 'Ext.P8' occurring in the 5th line of 2nd paragraph of the judgment shall stand corrected as 'Ext.P9' as per order dated 22.10.2020 in I.A.No.2/2020 in W.P. (C).No.19862/2020(G). Sd/- DEPUTY REGISTRAR WP(C).No.19862 OF 2020(G) 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ORDER OF ASSESSMENT DATED 12.02.2015 PASSED BY THE 3RD RESPONDENT. EXHIBIT P2 A TRUE COPY OF THE APPEAL DATED 10.03.2015 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3 A TRUE COPY OF THE POSTING NOTICE DATED 14.07.2020 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P4 A TRUE COPY OF THE INDEX OF THE DOCUMENTS UPLOADED THROUGH ONLINE MODE ALONG WITH THE ARGUMENT NOTE. EXHIBIT P5 A TRUE COPY OF THE DETAILS WERE UPLOADED ON 18.07.2020 AND THE ACKNOWLEDGMENT IN THIS REGARD. EXHIBIT P6 A TRUE COPY OF THE E-MAIL DATED 18.07.2020 UNDER WHICH THE DOCUMENTS WERE E-MAILED TO THE DESIGNATED E- MAIL ID OF THE OFFICE OF THE 2ND RESPONDENT. EXHIBIT P7 A TRUE COPY OF THE ORDER ISSUED UNDER SECTION 250 DATED 23.07.2020 PASSED BY THE 2ND RESPONDENT. EXHIBIT P8 A TRUE COPY OF THE PETITION FOR RECTIFICATION DATED 07.08.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P9 A TRUE COPY OF THE ORDER UNDER SECTION 154 DATED 02.09.2020 PASSED BY THE 2ND RESPONDENT. EXHIBIT P10 A TRUE COPY OF THE REPORTED JUDGMENT OF THE HON'BLE SUPREME COURT IN HONDA SIEL POWER PRODUCTS LTD., V. COMMISSIONER OF INCOME TAX, DELHI, WP(C).No.19862 OF 2020(G) 5 REPORTED IN 2008 (221) ELT 11 (SC). EXHIBIT P11 A TRUE COPY OF THE REPORTED JUDGMENT OF THE HIGH COURT OF MADRAS IN ROOTS MULTICLEAN LTD., V. CESTAT, CHENNAI, REPORTED IN 2016 (336) ELT 25(MAD). EXHIBIT P12 A TRUE COPY OF THE REPORTED JUDGMENT OF THE HON'BLE SUPREME COURT IN ACIT, RAJKOT V. SAURASHTRA KUTCH STOCK EXCHANGE LTD., 2008 (230) ELT 385 (SC). RESPONDENTS' EXHIBITS: EXHIBIT R2(a): REMARKS RECEIVED FROM THE COMMISSIONER OF INCOME TAX (APPEALS) ADDRESSED TO STANDING COUNSEL, GOVT. OF INDIA (TAXES), KOCHI DATED 30/09/2020. "