Wa/2130/2023 Of A. E. Varghese v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH FRIDAY, THE 22 DAY OF DECEMBER 2023 / 1ST POUSHA, 1945 WA NO. 2130 OF 2023AGAINST THE JUDGMENT DATED 10.11.2023 IN WP(C) 35663/2023 OF HIGHCOURT OF KERALA APPELLANT/PETITIONER: A. E. VARGHESE, AGED 65 YEARSS/O. A. E. EDICHANDI, ARAKKANATIL HOUSE, ODAMPALLY ROAD, THOPPUMPADY, ERNAKULAM, KOCHI, PIN – 682005 BY ADVS.SRI.ASWIN GOPAKUMARSRI.ADITYA VENUGOPALANSRI.ANWIN GOPAKUMARSRI.MAHESH CHANDRANSMT.NIKITHA SUSAN PAULSONSMT.SARANYA BABUSMT.SHALLET K. SAM RESPONDENTS/RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX (APPEALS)THE INCOME TAX DEPARTMENT NATIONAL FACELESS ASSESSMENTCENTRE (NFAC), DELHI, PIN – 110001 2INCOME TAX OFFICERNC WARD 2(5), NON-CORPORATE RANGE, XVI/997, A-21, 2ND FLOOR, L. G. TOWERS, P.T. JACOB ROAD, THOPPUMPADY, KOCHI, PIN - 682005 BY SRI.CHRISTOPHER ABRAHAM, SC. THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON22.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dr. A.K.Jayasankaran Nambiar, J. The petitioner in WP(C).No.35663 of 2023 is the appellant hereinaggrieved by the judgment dated 10.11.2023 of the learned SingleJudge. The Writ Petition was filed by the appellant challenging an orderof the First Appellate Authority under the Income Tax Act. The groundin the Writ Petition in its challenge against the First AppellateAuthority's order was that the First Appellate Authority had not heardthe appellant in the faceless proceedings that were adopted for thepurposes of disposing the first appeal. In particular, it is pointed outthat while the appellant had indicated in the appeal form thatcommunication was to be addressed to the address of the appellant, theFirst Appellate Authority had issued notice regarding the hearing of theappeal to the email address furnished therein being that of theChartered Accountant of the appellant. The learned Single Judge,therefore, found that there had been no violation of the principles ofnatural justice since the notice regarding the hearing of the appeal hadalready been issued to the Chartered Accountant at the email addressfurnished on behalf of the appellant. The learned Single Judge, relegated the appellant to the alternate remedy of preferring an appealbefore the Income Tax Appellate Tribunal for considering the challengeagainst the order of the First Appellate Authority. 2. Before us, it is the fervent plea of Smt.Shallet K. Sam, thelearned counsel appearing for the appellant that the orders of the FirstAppellate Authority be set aside and the matter remanded to the saidAuthority so as to have a fresh adjudication of the appeals. We have alsoheard Sri.Christopher Abraham, the learned Standing counsel for therespondents. 3. On an overall consideration of the facts and circumstances ofthe case, we are of the view that the impugned judgment of the learnedSingle Judge that relegates the appellant to the alternate remedy offiling an appeal before the Income Tax Appellate Tribunal need not beinterfered with. At the same time, we find that the learned Single Judgehad not protected the appellant against a possible demand arisingconsequent to the dismissal of the first appeal. To safeguard theappellant in this regard, we deem it appropriate to modify theimpugned judgment of the learned Single Judge to the limited extent ofclarifying that pending disposal of the appeal by the Income TaxAppellate Tribunal, the recovery proceedings for recovery of any amount confirmed against the appellant by the First Appellate ordershall be kept in abeyance. It is made clear that this order is conditionalupon the appellant preferring the appeal before the Income TaxAppellate Tribunal, as directed by the learned Single Judge, within aperiod of one month from today. Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- amount confirmed against the appellant by the First Appellate ordershall be kept in abeyance. It is made clear that this order is conditionalupon the appellant preferring the appeal before the Income TaxAppellate Tribunal, as directed by the learned Single Judge, within aperiod of one month from today. Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- DR. KAUSER EDAPPAGATH JUDGE mns