Elinjipra P.o., Thrissur, Pin v. Menonmeera V.menonr.sreejithk.krishna

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI MONDAY, THE 20 DAY OF MARCH 2023 / 29TH PHALGUNA, 1944 WP(C) NO. 9267 OF 2023 PETITIONER: ELENJIKKAL DEVASSIKUTTY REJU PROPRIETOR, M/S. ELENJIKKAL AGENCIES, XVI/158A, CHOWKA ROAD, ELINJIPRA P.O., THRISSUR, PIN - 680721BY ADVS.HARISANKAR V. MENONMEERA V.MENONR.SREEJITHK.KRISHNA RESPONDENTS: 1THE ASST. COMMISSIONER OF INCOME TAXCIRCLE 2 (1), RANGE 2, AAYAKAR BHAVAN, S.T. NAGAR, THRISSUR, PIN - 6800012NATIONAL FACELESS APPEAL CENTREDELHI, PIN - 110001 REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS).SRI. JOSE JOSEPH, SC. CIRCLE 2 (1), RANGE 2, AAYAKAR BHAVAN, S.T. NAGAR, DELHI, PIN - 110001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON20.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: T.R. RAVI, J. -------------------------------------------- -------------------------------------------- Dated this the 20[th] day of March, 2023 JUDGMENT Admit. Standing Counsel takes notice for the respondents. 2.The petitioner has challenged Ext.P1 assessment order as confirmed by Ext.P5 appellate order. The main ground of challenge isthat the assessment order was issued without hearing the petitioner andignoring the request for adjournment submitted by the CharteredAccountant. It would appear from the acknowledgments produced thatthe requests for adjournments were after the date fixed for response. 3.I do not think the question as to not affording an opportunityof hearing can hence be considered in this writ petition and the samewould have to be taken up before the statutory authority in appeal. This writ petition is hence closed without prejudice to the right ofthe petitioner to prefer an appeal against Ext.P5 appellate order. Sd/- T.R. RAVI JUDGE Pn APPENDIX OF WP(C) 9267/2023 PETITIONER'S EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DTD. 06-12-2017 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORETHE COMMISSIONER OF INCOME TAX (APPEALS), THRISSUR DTD. 29-01-2018 Exhibit P3 COPY OF ADJOURNMENT REQUEST UPLOADED IN THE DEPARTMENT WEBSITE DTD. 06-01-2023 Exhibit P4COPY OF ADJOURNMENT REQUEST UPLOADED IN THE DEPARTMENT WEBSITE DTD. 25-01-2023 Exhibit P5COPYOF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 02-03-2023