M/S. Wayanad Social Service Society,1, Mananthavady, Wayanad, Kerala v. Menonmeera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR FRIDAY, THE 23 DAY OF JULY 2021 / 1ST SRAVANA, 1943WP(C) NO. 12399 OF 2021 PETITIONER/S: M/S. WAYANAD SOCIAL SERVICE SOCIETY,1, MANANTHAVADY, WAYANAD, KERALA-670645, REPRESENTED BY ITS SECRETARY, FR. POWLOSE KOOTTALA JOSEPH.BY ADVS.HARISANKAR V. MENONMEERA V.MENON RESPONDENT/S: s THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX /INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI-110001.SRI. CHRISTOPHER ABRAHAM , STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON23.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Heard both sides. 2.The learned counsel appearing for the petitioner submitsthat petitioner was served with draft assessment order and he wasgranted time to file reply to that draft assessment order by10.05.2021. My attention is drawn to the communication of thepetitioner to the respondent intimating to the respondent that theState of Kerala is under complete lockdown from 08.05.2021, whichwas preceded by partial lockdown from 05.05.2021. It was informedto the respondent that because of the lockdown, legal consultant of thepetitioner is not working and a prayer was made for extension of time.However, it seems that without extending any time, the respondentproceeded to finalise the assessment and passed assessment order on23.05.2021, with an observation that the assessee has failed to replyto the show cause notice. Communication of the assessee which is atExt.P14 is completely ignored by the respondent. WP(C) NO. 12399 OF 2021 3 3.Learned Standing Counsel appearing for the respondentopposed the petition. 4.I have considered the submissions so advanced. It is writlarge from the records that principles of natural justice were notfollowed while passing the impugned assessment order at Ext.P15 on23.05.2021. The State of Kerala was in partial lockdown from05.05.2021 and under complete lockdown from 08.05.2021. Thepetitioner was granted time upto 10.05.2021 for filing reply to the draftassessment order. The petitioner sought extension of time as seenfrom the communication at Ext.P14. Without considering that request,the assessment was finalised. In this view of the matter, theimpugned assessment order is passed in patent violation of principlesof natural justice as well as Section 144B of the Income Tax Act.Hence, the writ petition is allowed with the following order:- The impugned assessment order at Ext.P15 is quashed and setaside. The matter is relegated to the respondent for undertaking freshassessment, by following principles of natural justice, by inviting replyfrom the petitioner and then passing necessary order according to law,within a period of three months from the date of communication of this WP(C) NO. 12399 OF 2021 4 judgment, as suggested by the learned Standing Counsel for therespondent. The learned Standing Counsel to communicate thisjudgment to the concerned respondent for compliance. ajt Sd/- A.M.BADARJUDGE APPENDIX OF WP(C) 12399/2021 PETITIONER EXHIBITS Exhibit P1COPY OF NOTICE ISSUED BY THE ASSISTANT COMMISSIONER OF INCOME TAX DATED 22/09/2019.COMMISSIONER OF INCOME TAX DATED 22/09/2019. Exhibit P2COPY OF REPLY FILED BY THE PETITIONER BEFORE ASSISTANT COMMISSIONER OF INCOME TAX (E-VERIFICATION) DATED 09/01/2020.ASSISTANT COMMISSIONER OF INCOME TAX (E-VERIFICATION) DATED 09/01/2020. Exhibit P6COPY OF NOTICE ISSUED BY THE RESPONDENT TO THEPETITIONER DATED 14/10/2020.PETITIONER DATED 14/10/2020.Exhibit P7COPY OF NOTICE ISSUED BY THE RESPONDENT TO THEPETITIONER DATED 27/11/2020.PETITIONER DATED 27/11/2020. Exhibit P8COPY OF E-PROCEEDINGS RESPONSE ACKNOWLEDGEMENTDATED 27/11/2020.DATED 27/11/2020. Exhibit P10COPY OF REPLY SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT DATED 07/03/2021.BEFORE THE RESPONDENT DATED 07/03/2021. PETITIONER EXHIBITS Exhibit P1COPY OF NOTICE ISSUED BY THE ASSISTANT COMMISSIONER OF INCOME TAX DATED 22/09/2019.COMMISSIONER OF INCOME TAX DATED 22/09/2019. Exhibit P2COPY OF REPLY FILED BY THE PETITIONER BEFORE ASSISTANT COMMISSIONER OF INCOME TAX (E-VERIFICATION) DATED 09/01/2020.ASSISTANT COMMISSIONER OF INCOME TAX (E-VERIFICATION) DATED 09/01/2020. Exhibit P6COPY OF NOTICE ISSUED BY THE RESPONDENT TO THEPETITIONER DATED 14/10/2020.PETITIONER DATED 14/10/2020.Exhibit P7COPY OF NOTICE ISSUED BY THE RESPONDENT TO THEPETITIONER DATED 27/11/2020.PETITIONER DATED 27/11/2020. Exhibit P8COPY OF E-PROCEEDINGS RESPONSE ACKNOWLEDGEMENTDATED 27/11/2020.DATED 27/11/2020. Exhibit P10COPY OF REPLY SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT DATED 07/03/2021.BEFORE THE RESPONDENT DATED 07/03/2021. Exhibit P11COPY OF NOTICE ISSUED BY THE RESPONDENT DATED 18/03/2021.18/03/2021. Exhibit P12COPY OF THE REPLY FILED BY THE PETITIONER BEFORE THE RESPONDENT DATED 25/03/2021.BEFORE THE RESPONDENT DATED 25/03/2021.