By Advs. Harisankar v. Menon Meera V.menon R.sreejith K.krishna Parvathy Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 16 DAY OF FEBRUARY 2024 / 27TH MAGHA, 1945WP(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: 1ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OFINCOME TAX/INCOME TAX OFFICER,INCOME TAX DEPARTMENT, NATIONAL E-ASSESSMENT CENTRE, DELHI, PIN – 110001 2THE 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 FORADMISSION ON 16.02.2024, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: 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 assessmentyear 2018-2019 was completed by the assessing officer resultingin a substantial demand on the petitioner. The petitioner filedan appeal before the 2[nd] respondent. The said appeal has nowbeen rejected by Ext.P5 order. 2.The learned counsel appearing for the petitionerwould submit that Ext.P5 order has been issued withoutaffording an opportunity of hearing to the petitioner and withoutconsidering the submissions filed by the petitioner as perExt.P4. Specific reference is made to paragraph No.5 of Ext.P5order to show that the appellate authority has proceeded on thebasis that the petitioner had not uploaded its submissionsbefore 08-09-2023, whereas Ext.P4 will show that thesubmissions were uploaded as early as on 23-08-2023. 3.Heard the learned Standing Counsel appearing forthe respondents. 4.Having heard the learned counsel for the petitioner W.P.(C) No.6115/2024 -:3:- and the learned Standing Counsel appearing for therespondents and having regard to the fact that a reading ofExt.P5 itself indicates that though the submissions of thepetitioner were uploaded on 23-08-2023, the appeal was decidedby the appellate authority on the basis that no such submissionswere filed before 08-09-2023 and without affording anopportunity of hearing to the petitioner. Therefore Ext.P5 canonly be set aside. The appellate authority is required to passorders after considering Ext.P4 and after affording anopportunity of hearing to the petitioner. 5.Therefore, Ext.P5 is quashed. Ext.P2 appeal isrestored to the file of the 2[nd] respondent. The 2[nd] respondentshall reconsider the appeal taking note of Ext.P4 and afteraffording an opportunity of hearing to the petitioner. Writ petition is disposed of as above. Sd/- GOPINATH P.JUDGE -:4:- APPENDIX OF WP(C) 6115/2024 PETITIONER’S EXHIBITS Exhibit P1COPY OF ASSESSMENT ORDER FOR THE YEAR 2018-19ISSUED BY THE 1ST RESPONDENT DTD. 20-03-2023ISSUED BY THE 1ST RESPONDENT DTD. 20-03-2023 Exhibit P2COPY OF APPEAL FILED BY THE PETITIONER BEFORETHE 2ND RESPONDENT DTD. 22-05-2023THE 2ND RESPONDENT DTD. 22-05-2023 Exhibit P3COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 03-08-2023DTD. 03-08-2023 Exhibit P4COPY OF ACKNOWLEDGEMENT OF THE WRITTEN SUBMITTED SUBMITTED BY THE PETITIONER DTD. NILSUBMITTED SUBMITTED BY THE PETITIONER DTD. NIL Exhibit P5COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 04-10-2023DTD. 04-10-2023 Exhibit P6COPY OF ORDER IN WPC NO. 30168/2023 OF THIS HON'BLE COURT DTD. 04-10-2023HON'BLE COURT DTD. 04-10-2023