By Advs.harisankar v. Menonmeera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 9 DAY OF AUGUST 2023 / 18TH SRAVANA, 1945 WP(C) NO. 20172 OF 2021 PETITIONER: M/S ALHIND TRAVEL PORTAL LLP1ST FLOOR, ALHIND TOWER, OPP PLANETARIUM, JAFFER KHAN COLONY ROAD, KOZHIKODE, REPRESENTED BY P.V.VALSARAJ, MANAGING PARTNER BY ADVS.HARISANKAR V. MENONMEERA V.MENON RESPONDENT: ADDL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICERNATIONAL TAX OFFICER, NATIONAL- E-ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, DELHI-110 001 BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: :: 2 :: JUDGMENT Dated this the 9[th] day of August 2023 The writ petition is filed assailing Ext.P7 orderpassed by the respondent. 2. The petitioner’s case is that it is an assessee under the Income Tax Act, 1961. The petitioner hadfiled returns for the assessment year 2018-19. Therespondent issued Ext.P1 notice directing the petitionerto furnish various accounts. The petitioner had filedExt.P1(a) reply to Ext.P1 notice. Thereafter, therespondent issued several other notices calling foradditional information. The petitioner requested for apersonal hearing through the video conferencingfacility, as evidenced by Ext.P3(a) letter. However, therespondent, without adhering to Ext.P3(a) request, haspassed Ext.P7 assessment order. Ext.P7 order hasbeen passed in violation of the rudimentary principlesof natural justice. Hence, the writ petition. :: 3 :: 3. The respondent has filed a statement through its Standing Counsel, inter alia, conceding in paragraph 5 that no personal hearing was granted to thepetitioner, as requested in Ext.P3(a) letter. Therespondent has no objection in Ext.P7 order being setaside and the matter being considered afresh, afteraffording the petitioner an opportunity of being heard. 4. Heard; Sri.Harisankar V Menon, the learnedcounsel for the petitioner and Sri.Christopher Abraham,the learned counsel appearing for the respondents. 5. Having considered the pleadings and materials on record and taking note of the fair stand taken by therespondent in paragraph 5 of the statement, I deem itappropriate to set aside Ext.P7 order and direct therespondent to afford the petitioner an opportunity ofbeing heard, as requested in Ext.P3(a) letter, beforefinalising Ext.P1 notice. :: 4 :: Resultantly, in exercise of the plenary powers of this Court under Article 226 of the Constitution of India, I order the writ petition as follows: (1)Ext.P7 order and Annexure A show cause noticeare set aside.are set aside. (2)The respondent is directed to reconsider thematter afresh, after affording the petitioner anopportunity of being heard through the videoconferencing.matter afresh, after affording the petitioner anopportunity of being heard through the videoconferencing. (3)The respondent is directed to send a notice to thepetitioner through e-mail and through its onlineportal fixing the date of the hearing.petitioner through e-mail and through its onlineportal fixing the date of the hearing. (4)The respondent shall, after hearing the petitioner,finalise the proceedings in accordance with lawand as expeditiously as possible.finalise the proceedings in accordance with lawand as expeditiously as possible. jes sd/- C.S.DIAS JUDGE PETITIONER’S EXHIBITS: Exhibit P1COPY OF THE NOTICE ISSUED BY THE RESPONDENT Exhibit P1A COPY OF WEBPAGE ALONG WITH A COVERING LETTER Exhibit P2COPY OF NOTICE ISSUED BY THE RESPONDENT Exhibit P2A COPY OF NOTICE ISSUED BY THE RESPONDENT Exhibit P2B COPY OF NOTICE ISSUED BY THE RESPONDENTExhibit P2C COPY OF NOTICE ISSUED BY THE RESPONDENT Exhibit P2D COPY OF NOTICE ISSUED BY THE RESPONDENT Exhibit P3COPY OF WEB PAGE OF THE INCOME TAX DEPARTMENT (4)The respondent shall, after hearing the petitioner,finalise the proceedings in accordance with lawand as expeditiously as possible.finalise the proceedings in accordance with lawand as expeditiously as possible. jes sd/- C.S.DIAS JUDGE PETITIONER’S EXHIBITS: Exhibit P1COPY OF THE NOTICE ISSUED BY THE RESPONDENT Exhibit P1A COPY OF WEBPAGE ALONG WITH A COVERING LETTER Exhibit P2COPY OF NOTICE ISSUED BY THE RESPONDENT Exhibit P2A COPY OF NOTICE ISSUED BY THE RESPONDENT Exhibit P2B COPY OF NOTICE ISSUED BY THE RESPONDENTExhibit P2C COPY OF NOTICE ISSUED BY THE RESPONDENT Exhibit P2D COPY OF NOTICE ISSUED BY THE RESPONDENT Exhibit P3COPY OF WEB PAGE OF THE INCOME TAX DEPARTMENT Exhibit P3A COPY OF ONLINE RESPONDENT SEEKING FOR VIDEOCONFERRENCINGCONFERRENCING Exhibit P4COPY OF NOTICE ISSUED BY THE RESPONDENT Exhibit P4A COPY OF E-RESPONDENT SUBMITTED BY THE PETITIONER Exhibit P5COPY OF NOTICE ISSUED BY THE RESPONDENT Exhibit P6COPY OF ONLINE RESPONSE SUBMITTED BY THEPETITIONERPETITIONER Exhibit P7COPY OF ASSESSMENT ORDER ISSUED BY THERESPONDENTRESPONDENT Exhibit P8COPY OF NOTIFICATION NO.SO.3265 (E) ISSUED BY THEMINISTRY OF FINANCE, NEW DELHIMINISTRY OF FINANCE, NEW DELHI Exhibit P8A COPY OF NOTIFICATION NO.SO.2746 (E) ISSUED BY THEMINISTRY OF FINANCE, NEW DELHIMINISTRY OF FINANCE, NEW DELHI