Wp(C)/10704/2021 Of M/S. Sastha Gold Works v. Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 14 DAY OF MARCH 2024 / 24TH PHALGUNA, 1945WP(C) NO. 10704 OF 2021 PETITIONER: M/S. SASTHA GOLD WORKS VI/628B, VATTANTHRA, ALAGAPPANAGAR, THRISSUR-680 302, REPRESENTED BY ITS PARTNER RAJU K.S. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMARSMT.G.MINI(1748)SRI.P.S.SREE PRASAD RESPONDENTS: 1DEPUTY COMMISSIONER OF INCOME TAXNATIONAL E-ASSESSMENT CENTRE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI -110 003. 2INCOME TAX OFFICER,WARD 2(1), AAYAKAR BHAVAN, WARD 2(1), AAYAKAR BHAVAN, SAKTAN THAMPURAN NAGAR, THRISSUR-680 001. BY ADVS JOSE JOSEPH, SC, FOR INCOME TAX CYRIAC TOM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.10704/2021 -:2:- J U D G M E N T The petitioner has approached this Court challenging Ext.P4 order of assessment issued under the provisions of the Income-tax Act, 1961 for the assessment year2018-2019. The only ground upon which the assessment ischallenged is violation of principles of natural justice. 2. According to the petitioner, on receipt of Ext.P1 show cause notice, the petitioner had submitted Ext.P2request for 15 days time (till 19-04-2021) to produce certaindetails. It is submitted that Ext.P3 shows that Ext.P2 wasreceived by the assessing authority. It is submitted that,however, by Ext.P4, the assessment was completed on08-04-2021 without considering Ext.P2 request made by thepetitioner. 3. The learned Standing Counsel appearing for the Income-tax Department would submit that the petitioner isnot entitled to any relief. It is submitted that severalopportunities were given to the petitioner, as is evident W.P.(C) No.10704/2021 -:3:- from the impugned assessment order. It is submitted thatthe petitioner was purposefully trying to delay thecompletion of proceedings and therefore the request of thepetitioner in Ext.P2 could not be considered. It issubmitted that if the petitioner in any manner aggrieved byExt.P4 order of assessment, it is for the petitioner toapproach the Appellate Authority by filing a dulyconstituted appeal. 4.Having heard the learned counsel for thepetitioner and the learned Standing Counsel for theIncome-tax department, I am of the view that the petitioneris entitled to succeed. It is clear from Exts.P2 and P3 thatthe petitioner had made a request for grant of 15 days timeto produce certain details before the assessing authority.The request was for time till 19-04-2021 to produce thedetails. However, the assessing authority without favouringthe petitioner with any reply to Ext.P2 completed theassessment on 08-04-2021. This is clearly a violation ofprinciples of natural justice. Therefore, Ext.P4 can be setaside notwithstanding the availability of any alternative Having heard the learned counsel for the W.P.(C) No.10704/2021 -:4:- remedy. 5.Accordingly, Ext.P4 will stand quashed and theassessment of the petitioner for the assessment year2018-2019 will stand restored to the file of the1[st] respondent, who shall pass fresh orders after affordingan opportunity of hearing to the petitioner and providing tothe petitioner an opportunity to produce documents insupport of its claim. The petitioner shall upload thenecessary documents within a period of one week from thedate of receipt of a certified copy of this judgment.Thereafter, the 1[st]respondent shall complete theassessment proceedings afresh as above. Writ petition is disposed of accordingly.. Sd/- GOPINATH P.JUDGE APPENDIX OF WP(C) 10704/2021 PETITIONER’S EXHIBITS EXHIBIT P1TRUE COPY OF THE SHOW CAUSE NOTICE, DATED30.03.2021 ISSUED BY 1ST RESPONDENT.30.03.2021 ISSUED BY 1ST RESPONDENT. Writ petition is disposed of accordingly.. Sd/- GOPINATH P.JUDGE APPENDIX OF WP(C) 10704/2021 PETITIONER’S EXHIBITS EXHIBIT P1TRUE COPY OF THE SHOW CAUSE NOTICE, DATED30.03.2021 ISSUED BY 1ST RESPONDENT.30.03.2021 ISSUED BY 1ST RESPONDENT. EXHIBIT P2TRUE COPY OF THE REQUEST DATED 05.04.2021 TOTHE 1ST RESPONDENT.THE 1ST RESPONDENT. EXHIBIT P3TRUE COPY OF SCREEN SHOT OF THE DASH BOARDINDICATING THE RECEIPT OF THE RESPONSE.INDICATING THE RECEIPT OF THE RESPONSE. EXHIBIT P4TRUE COPY OF THE ASSESSMENT ORDER DATED08.04.2021 ISSUED BY 1ST RESPONDENT.08.04.2021 ISSUED BY 1ST RESPONDENT. EXHIBIT P5TRUE COPY OF THE PENALTY NOTICE DATED08.04.2021 ISSUED BY 1ST RESPONDENT.08.04.2021 ISSUED BY 1ST RESPONDENT.