We Connect Agencies V. Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, Income Tax Department, National E-Assessment Centre, Delhi and Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi

WP(C)/6115/2024

AI Insights

The case involves M/s. We Connect Agencies, represented by its managing partner, Ratheesh V.R., who is the petitioner. The petitioner contested an order (Ext.P1) from the Income Tax Department, which resulted in a substantial tax demand for the assessment year 2018-2019. The petitioner appealed this order, but the appeal was rejected by the 2nd respondent (Ext.P5) without proper consideration of the petitioner's submissions or an opportunity for a hearing. The petitioner argued that their submissions were indeed uploaded before the deadline, contrary to the claims in Ext.P5. The court found that the appellate authority had indeed erred in proceeding without considering the petitioner's timely submissions and without a hearing.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 808036 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 16-02-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: HARISANKAR MENON; MEERA MENON; R SREEJITH; K MENON
• Keywords: Appeal; Assessment; Income Tax; Opportunity of Hearing; Substantial Demand
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 16TH DAY OF FEBRUARY 2024 / 27TH MAGHA, 1945 WP(C) NO. 6115 OF 2024 PETITIONER: M/S. WE CONNECT AGENCIES, KATTAPPANA, IDUKKI, REPRESENTED BY ITS MANAGING PARTNER, RATHEESH.V.R., PIN – 685 515. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS: 1 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, INCOME TAX DEPARTMENT, NATIONAL E-ASSESSMENT CENTRE, DELHI, PIN – 110001 2 THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN – 110 001. BY ADV. SRI. JOSE JOSEPH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.6115/2024 -:2:- J U D G M E N T Petitioner is an assessee under the Income Tax Act, 1961. By Ext.P1 order the assessment in respect of the assessment year 2018-2019 was completed by the assessing officer resulting in a substantial demand on the petitioner. The petitioner filed an appeal before the 2nd respondent. The said appeal has now been rejected by Ext.P5 order. 2. The learned counsel appearing for the petitioner would submit that Ext.P5 order has been issued without affording an opportunity of hearing to the petitioner and without considering the submissions filed by the petitioner as per Ext.P4. Specific reference is made to paragraph No.5 of Ext.P5 order to show that the appellate authority has proceeded on the basis that the petitioner had not uploaded its submissions before 08-09-2023, whereas Ext.P4 will show that the submissions were uploaded as early as on 23-08-2023. 3. Heard the learned Standing Counsel appearing for the respondents. 4. Having heard the learned counsel for the petitioner W.P.(C) No.6115/2024 -:3:- and the learned Standing Counsel appearing for the respondents and having regard to the fact that a reading of Ext.P5 itself indicates that though the submissions of the petitioner were uploaded on 23-08-2023, the appeal was decided by the appellate authority on the basis that no such submissions were filed before 08-09-2023 and without affording an opportunity of hearing to the petitioner. Therefore Ext.P5 can only be set aside. The appellate authority is required to pass orders after considering Ext.P4 and after affording an opportunity of hearing to the petitioner. 5. Therefore, Ext.P5 is quashed. Ext.P2 appeal is restored to the file of the 2nd respondent. The 2nd respondent shall reconsider the appeal taking note of Ext.P4 and after affording an opportunity of hearing to the petitioner. Writ petition is disposed of as above. Sd/- GOPINATH P . JUDGE ats W.P.(C) No.6115/2024 -:4:- APPENDIX OF WP(C) 6115/2024 PETITIONER’S EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER FOR THE YEAR 2018-19 ISSUED BY THE 1ST RESPONDENT DTD. 20-03-2023 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 22-05-2023 Exhibit P3 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 03-08-2023 Exhibit P4 COPY OF ACKNOWLEDGEMENT OF THE WRITTEN SUBMITTED SUBMITTED BY THE PETITIONER DTD. NIL Exhibit P5 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 04-10-2023 Exhibit P6 COPY OF ORDER IN WPC NO. 30168/2023 OF THIS HON'BLE COURT DTD. 04-10-2023 "