Mr. Ajay v. Dated : 12[Th] April 2024

1/4 911.WP-1660-2024.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION WRIT PETITION NO.1660 OF 2024 Joseph Parokaran Ouseph ….Petitioner V/s.Additional/Joint/Deputy/AssistantCommissioner of Income/Income Tax Officer, National Faceless AssessmentCenter, Delhi & Ors. .…Respondents ---- Mr. Ajay V. Anand a/w. Ms. Rajashri Karande, Mr. Mayur Sarode andMs. Vaidehi Godse for petitioner.Mr. Suresh Kumar for respondents-Revenue. Mr. Brahm Dev Gautam, Income Tax Officer 42(2)(3), Mumbai officepresent. ---- CORAM : K.R. SHRIRAM & DR. NEELA GOKHALE, JJ. CORAM : K.R. SHRIRAM & DATED : 12[th] APRIL 2024 P.C. : 1This petition pertains to Assessment Year 2012-2013. Prayer clause – (a) in the petition reads as under : (a) That this Hon’ble Court be pleased to issue awrit of certiorari or a writ in the nature of certiorarior any other appropriate writ under Article 226 ofthe Constitution of India, Calling for recordspertaining to the alleged exparte assessment orderunder section 144 r.w.s. 147 dated 17.12.2019passed by respondent no.2, impugned order ofpenalty under section 271F dated 24.07.2021 andorder of penalty under section 271(l)(c) dated08.09.2021 for the AY 2012-13 by respondent no.1and quash and set aside the same. 2 It is petitioner’s case that on 3[rd] September 2021 petitioner received by registered post at his residential address at Kerala five notices of various dates issued by respondent no.1 and respondent no.2. Two of thenotices dated 17[th] December 2019 and 8[th] January 2021 were under Section274 read with Section 271(1)(c) of the Income Tax Act, 1961 (the Act),third was a show cause notice dated 6[th] March 2021 for penalty underSection 271(1)(c) of the Act, fourth was a reminder letter dated 18[th] August2021 and lastly an insight notice dated 31[st] August 2021 for noncompliance against notices received from NFAC. 3Petitioner, therefore, through his Chartered Accountant openedthe Income Tax Portal and found two orders dated 24[th] July 2021 and8[th] September 2021 imposing penalty under Section 271F and Section271(1)(c) of the Act. Petitioner states these orders have been passedwithout issuing any notice and without giving an opportunity of beingheard. Petitioner also states, having considered the order passed underSection 271(1)(c) of the Act, it appears that an assessment order had beenpassed against petitioner invoking the provisions of Section 147 read withSection 144 of the Act. It is petitioner’s case that no such order has beenserved on petitioner at all in any manner whatsoever. 4Later when petitioner re-examined the Income Tax Portal, hecame to know that respondent no.4 has merely uploaded a notice dated30[th] March 2019 under Section 148 of the Act and respondent no.2uploaded a show cause notice dated 25[th] November 2019, a show causenotice dated 11[th] December 2019 and an intimation letter datedGauri Gaekwad 3/4 911.WP-1660-2024.doc 4[th] February 2020 for order under Section 144 read with Section 147 of theAct. A demand notice dated 4[th] February 2020 for recovery of allegedoutstanding demand of Rs.29,94,610/- was also found. It is petitioner’s casethat once again petitioner was never served any notice. 5Petitioner responded by filing a reply dated 20[th] September2021 in the Income Tax Portal and also requested for issuance of theex-parte assessment order. Reminders were sent and grievance was alsofiled in the insight portal. There was no response. Hence, this petition cameto be filed. 3/4 911.WP-1660-2024.doc 4[th] February 2020 for order under Section 144 read with Section 147 of theAct. A demand notice dated 4[th] February 2020 for recovery of allegedoutstanding demand of Rs.29,94,610/- was also found. It is petitioner’s casethat once again petitioner was never served any notice. 5Petitioner responded by filing a reply dated 20[th] September2021 in the Income Tax Portal and also requested for issuance of theex-parte assessment order. Reminders were sent and grievance was alsofiled in the insight portal. There was no response. Hence, this petition cameto be filed. 6On 28[th] March 2024 respondents were represented and IncomeTax Officer one Mr. Brahm Dev Gautam was also present. It was informedto the Court that the physical file is not traceable as the PAN has beentransferred to either Thrissur or Kochi in Kerala. Mr. Gautam, who ispresent in Court today, informs the Court that he spoke to the concernedAssessing Officer in Thrissur and Kochi who has informed him that there isno evidence of any notice having been served on assessee. 7Therefore, the impugned assessment order dated17[th] December 2019 and the orders imposing penalties cannot be sustained.The same are hereby quashed and set aside. Consequential orders underSection 271F of the Act and Section 271(1)(c) of the Act and demandnotices are also hereby quashed and set aside. 4/4 911.WP-1660-2024.doc (DR. NEELA GOKHALE, J.) (K.R. SHRIRAM, J.)