THE KERALA STATE FINANCIAL ENTERPRISES LTD., V. UNION OF INDIA,

WP(C)/20780/2022

AI Insights

The case involves The Kerala State Financial Enterprises Ltd., the petitioner, challenging an order issued by the Commissioner of Income Tax (Appeals), the third respondent. The petitioner sought to quash the order and requested an opportunity to file written submissions and be heard regarding the notice issued under Section 250 of the Income Tax Act. The court found that the petitioner was not afforded an opportunity of hearing as the appellate order and the notice were issued on the same day. Consequently, the court set aside the impugned order and remanded the matter for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 725067 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 22-11-2023
• Assessment Year: misc
• Laws Referred To: Section 250 of the Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: P K MENON; KEERTHIVAS GIRI; JOSE JOSEPH; H; P G
• Assessee Lawyers: M NAMBIAR; K MATHAI; JOSON MANAVALAN; KURYAN THOMAS; PAULOSE ABRAHAM; RAJA KESHAVRAJ NAIR
• Keywords: Appellate order; Assessment Order; Notice of hearing; Writ of Certiorari; Writ of Mandamus
• Section: 250

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 22ND DAY OF NOVEMBER 2023 / 1ST AGRAHAYANA, 1945 WP(C) NO. 20780 OF 2022 PETITIONER/S: THE KERALA STATE FINANCIAL ENTERPRISES LTD., 27 IX, BHADRATHA, CHEMBUKKAVU, THRISSUR - 680 020; REPRESENTED BY ITS LIAISON OFFICER (LEGAL) - MR. UNNIKRISHNAN M. BY ADVS. M.GOPIKRISHNAN NAMBIAR K.JOHN MATHAI JOSON MANAVALAN KURYAN THOMAS PAULOSE C. ABRAHAM RAJA KANNAN KESHAVRAJ NAIR RESPONDENT/S: 1 UNION OF INDIA, REPRESENTED BY ITS REVENUE SECRETARY, MINISTRY OF FINANCE, NEW DELHI, PIN - 110004 2 ADDITIONAL / JOINT / DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX/INCOME-TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI - 110 003. WP(C) NO. 20780 OF 2022 2 3 THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI,C-BLOCK, 4TH FLOOR, S.P. M. CIVIC CENTER, NEW DELHI - 110001. BY ADVS. P.K.RAVINDRANATHA MENON (SR.) KEERTHIVAS GIRI JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA SMT.H.SUBHALEKSHMI, CGC ADV. P.G. JAYASHANKAR PGJ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 20780 OF 2022 3 J U D G M E N T The present writ petition has been seeking the following reliefs: i) Call for the records leading to Ext.P5 Order issued by the 3rd respondent and quash the same, by the issuance of a writ of certiorari or such other writ ,order or direction; ii) Issue of writ of mandamus or such other order, writ or direction, commanding the 3rd respondent to permit the petitioner to file its written submission in response to Ext.P4 Notice ,within a reasonable time; iii) Issue of writ of mandamus or such other order, writ or direction, commanding the 3rd respondent to afford the petitioner with an opportunity of hearing, post ling its response to Ext.P4 Notice; iv) Issue of writ of mandamus or such other order, writ or direction, commanding the respondents to keep in abeyance all proceedings pursuant to Ext.P1 Assessment Order,till fresh orders are passed by the 3rd respondent in Ext.P2 appeal and is communicated to the petitioner.” 2. Before passing the impugned order, Ext.P5, by the third respondent, notice dated 19.4.2022, Ext.P4 was issued to the petitioner. However, the WP(C) NO. 20780 OF 2022 4 impugned order, Ext.P5 has been passed on the same day. 3. Considering the fact that the impugned appellate order and the notice are on the same date, the petitioner was not afforded an opportunity of hearing. 4. In view of the above, the impugned order dated 17.4.2022, Ext.P5, is set aside and the matter is remanded back to the third respondent to hear the petitioner and to pass fresh order in the appeal. The petitioner should be issued a fresh notice of hearing of the appeal and, thereafter, considering the submissions of the petitioner, fresh orders shall be passed in the appeal, expeditiously. The present writ petition is disposed of as above. Pending interlocutory application, if any, in the present writ petition stands dismissed. Sd/- DINESH KUMAR SINGH JUDGE jg WP(C) NO. 20780 OF 2022 5 APPENDIX OF WP(C) 20780/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER BEARING ITBA/AST/S/143(3)/2020DIN 21/1031244277(1) DATED 05.03.2021 FOR THE ASSESSMENT YEAR 2018- 19 PASSED BY THE 2ND RESPONDENT Exhibit P2 TRUE COPY OF THE APPEAL MEMORANDUM DATED 03.04.2021 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P3 TRUE COPY OF THE ACKNOWLEDGEMENT OF RECEIPT BEARING NUMBER 35 DATED OF FORM 03.04.2021 FOR THE ASSESSMENT YEAR 2018-19 Exhibit P4 TRUE COPY OF THE NOTICE UNDER SECTION 250 OF THE ACT DATED 19.04.2022 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER Exhibit P5 TRUE COPY OF THE ORDER DATED 19.04.2022 UNDER SECTION 250 OF THE ACT ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER "