Wp(C)/11477/2022 Of Kodakkadan Hamjadali v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 30 DAY OF JANUARY 2024 / 10TH MAGHA, 1945WP(C) NO. 11434 OF 2022 PETITIONER/S: KODAKKADAN HAMJADALI,AGED 53 YEARSBABU NIVAS, 1ST MILE KALOT, NEDIYIRUPPU, KONDOTTY POST, MALAPPURAM -673 638, KERALA.BY ADVS.ANIL D. NAIRTELMA RAJUARAVIND SREEKUMAREDATHARA VINEETA KRISHNAN RESPONDENT/S: ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THIRUVANANTHAPURAM-695003. OTHER PRESENT: SMT.SUSIE B. VARGHESE-SCTHIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 30.01.2024, ALONG WITH WP(C) Nos.11477, 11496 &11501 of 2022, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: WP(C) NO. 11434 OF 2022 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHTUESDAY, THE 30 DAY OF JANUARY 2024 / 10TH MAGHA, 1945WP(C) NO. 11477 OF 2022 PETITIONER/S: KODAKKADAN HAMJADALI,AGED 53 YEARSBABU NIVAS, 1ST MILE KALOT, NEDIYIRUPPU, KONDOTTYPOST, KONDOTTY, MALAPPURAM-673 638, KERALA.BY ADVS.ANIL D. NAIRTELMA RAJUARAVIND SREEKUMAREDATHARA VINEETA KRISHNAN RESPONDENT/S: ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, THIRUVANANTHAPURAM-695 003.SMT.SUSIE B. VARGHESE-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 30.01.2024, ALONG WITH WP(C).11434/2022 AND CONNECTEDCASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 11434 OF 2022 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHTUESDAY, THE 30 DAY OF JANUARY 2024 / 10TH MAGHA, 1945WP(C) NO. 11496 OF 2022 PETITIONER/S: KODAKKADAN HAMJADALI,AGED 53 YEARSBABU NIVAS, 1ST MILE KALOT, NEDIYIRUPPU, KONDOTTYPOST, KONDOTTY, MALAPPURAM - 673 638, KERALA.BY ADVS.ANIL D. NAIRTELMA RAJUEDATHARA VINEETA KRISHNAN RESPONDENT/S: ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE, THIRUVANANTHAPURAM - 695 003. SMT.SUSIE B. VARGHESE-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 30.01.2024, ALONG WITH WP(C).11434/2022 AND CONNECTEDCASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 11434 OF 2022 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHTUESDAY, THE 30 DAY OF JANUARY 2024 / 10TH MAGHA, 1945WP(C) NO. 11501 OF 2022 PETITIONER/S: KODAKKADAN HAMJADALI,AGED 53 YEARSBABU NIVAS, 1ST MILE KALOT, NEDIYIRUPPU, KONDOTTYPOST, KONDOTTY, MALAPPURAM - 673 638, KERALA.BY ADVS.ANIL D. NAIRTELMA RAJUEDATHARA VINEETA KRISHNANARAVIND SREEKUMAR RESPONDENT/S: ASSISTANT COMMISSIONER OF INCOME TAXCENTRAL CIRCLE, THIRUVANANTHAPURAM – 695 003.SMT.SUSIE B. VARGHESE-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARDON 30.01.2024, ALONG WITH WP(C).11434/2022 AND CONNECTEDCASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T [WP(C) Nos.11434, 11477, 11496 & 11501 of 2022] These writ petitions have been filed by thevery same petitioner impugning the assessmentorders dated 23.3.2022 issued under the provisionsof the Income Tax Act, 1961, for the assessmentyears 2015-16, 2017-18, 2014-15 and 2016-17,respectively. 2.Learned counsel for the petitionersubmits that for the assessment years 2014-15 and2015-16, the petitioner was served with show causenotices/pre-assessment notices dated 4.3.2022.Petitioner sought time till 24.3.2022 to file hisresponses/replies to the said show cause notices.Similarly for the assessment years 2016-17 and2017-18 also, on receipt of notices dated 4.3.2022under Section 142(1) of the Income Tax Act, 1961,the petitioner sought time up to 24.3.2022 to filehis responses/replies. However, it appears thatthe said requests were not considered and in themeantime, show cause notices/pre-assessment 2.Learned counsel for the petitionersubmits that for the assessment years 2014-15 and2015-16, the petitioner was served with show causenotices/pre-assessment notices dated 4.3.2022.Petitioner sought time till 24.3.2022 to file hisresponses/replies to the said show cause notices.Similarly for the assessment years 2016-17 and2017-18 also, on receipt of notices dated 4.3.2022under Section 142(1) of the Income Tax Act, 1961,the petitioner sought time up to 24.3.2022 to filehis responses/replies. However, it appears thatthe said requests were not considered and in themeantime, show cause notices/pre-assessment notices dated 17.3.2022 were issued to thepetitioner for the said assessment years. Thepetitioner did not file his replies/responses tothe said show cause notices/pre-assessmentnotices. Therefore, final assessment orders cameto be passed on 23.3.2022 for the four assessmentyears, i.e., 2014-15 to 2017-18. 3.Learned counsel for the petitionersubmits that the petitioner had the reasonablebelief that his requests for time up to 24.3.2022to file his responses/replies have been acceptedas he did not receive any communication rejectingthe requests and, therefore, he did not file hisresponse to the said show causes/pre-assessmentnotices. Therefore, the petitioner was notafforded adequate opportunity of hearing beforefinalisation of the assessment orders dated23.3.2022 and there has been violation of theprinciples of natural justice and the impugnedassessment orders are vitiated to that extent. 4.On the other hand, Smt.Susie B.Varghese,learned Senior Standing Counsel for the Income Tax Department, has submitted that the petitioner wasissued numerous notices, but he never came forwardto reply any of the notices issued and that onlyin respect of the notices dated 4.3.2022 issuedunder Section 142(1) of the Act, the petitionersought time for filing response/reply till24.3.2022. However, the said requests were notconsidered and show cause notices/pre-assessmentnotices dated 17.3.2022 were issued. On receiptof the pre-assessment notices, the petitionerought to have filed his replies. However, he didnot file any reply and, therefore, the assessmentorders have been finalised. 5.I have considered the submissions andperused the paper books. 6.Admittedly, the petitioner was notcommunicated any order declining his requestsseeking time up to 24.3.2022 to file his repliesto the notices. 7.Considering the aforesaid fact, I am ofthe view that the impugned assessment orders dated23.3.2022 have been vitiated as the petitioner was not afforded adequate opportunity for filing hisresponses/replies. Thus, the impugned assessmentorders, Ext.P8 in WP(C) Nos.11434 & 11496 of 2022and Ext.P9 in WP(C) Nos.11477 & 11501 of 2022 areset aside. The petitioner is permitted to filehis response within a period of fifteen (15) daysto the show cause notices/pre-assessment noticesdated 4.3.2022/17.3.2022. It is made clear thatno further opportunity shall be granted to thepetitioner. If the petitioner files reply to theshow cause notices/pre-assessment notices asabove, the same shall be considered and freshassessment orders shall be passed, in accordancewith law. The present writ petitions stand finallydisposed of as above. Pending interlocutoryapplication, if any, in the present writ petitionsstands dismissed. Sd/- JUDGE DINESH KUMAR SINGH 9 APPENDIX OF WP(C) 11477/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE ACKNOWLEDGEMENT OF RETURN FILED FOR THE A.Y. 2017-18.FILED FOR THE A.Y. 2017-18. Exhibit P2TRUE COPY OF THE NOTICE UNDER SECTION 143(2) DATED 18.11.2021 ISSUED BY THE RESPONDENT.,143(2) DATED 18.11.2021 ISSUED BY THE RESPONDENT., Exhibit P3TRUE COPY OF THE NOTICE UNDER SECTION 142(10 DATED 22.11.2021.142(10 DATED 22.11.2021. Exhibit P4TRUE COPY OF THE NOTICE UNDER SECTION 143(2) DATED 18.11.2021 ISSUED BY THE RESPONDENT.143(2) DATED 18.11.2021 ISSUED BY THE RESPONDENT. The present writ petitions stand finallydisposed of as above. Pending interlocutoryapplication, if any, in the present writ petitionsstands dismissed. Sd/- JUDGE DINESH KUMAR SINGH 9 APPENDIX OF WP(C) 11477/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE ACKNOWLEDGEMENT OF RETURN FILED FOR THE A.Y. 2017-18.FILED FOR THE A.Y. 2017-18. Exhibit P2TRUE COPY OF THE NOTICE UNDER SECTION 143(2) DATED 18.11.2021 ISSUED BY THE RESPONDENT.,143(2) DATED 18.11.2021 ISSUED BY THE RESPONDENT., Exhibit P3TRUE COPY OF THE NOTICE UNDER SECTION 142(10 DATED 22.11.2021.142(10 DATED 22.11.2021. Exhibit P4TRUE COPY OF THE NOTICE UNDER SECTION 143(2) DATED 18.11.2021 ISSUED BY THE RESPONDENT.143(2) DATED 18.11.2021 ISSUED BY THE RESPONDENT. Exhibit P5TRUE COPY OF THE REPLY TO SEC. 142(1) NOTICE DATED 23.12.2021 ISSUED BY THE RESPONDENT.NOTICE DATED 23.12.2021 ISSUED BY THE RESPONDENT. Exhibit P6TRUE COPY OF THE NOTICE DATED 04.03.2022 ISSUED UNDER SECTION 142(1) BY THE RESPONDENT.ISSUED UNDER SECTION 142(1) BY THE RESPONDENT. Exhibit P7TRUE COPY OF THE ADJOURNMENT REQUEST DATED 08.03.2022 SUBMITTED BY THE PETITIONER.08.03.2022 SUBMITTED BY THE PETITIONER. Exhibit P8TRUE COPY OF THE PRE- ASSESSMENT NOTICE DATED 17.03.2022.DATED 17.03.2022. Exhibit P9TRUE COPY OF THE ASSESSMENT ORDER DATED 23.02.2022 ISSUED BY THE RESPONDENT.23.02.2022 ISSUED BY THE RESPONDENT. WP(C) NO. 11434 OF 2022 10 APPENDIX OF WP(C) 11496/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE ACKNOWLEDGMENT OF RETURN FILED THE A.Y.2014-15.FILED THE A.Y.2014-15. Exhibit P2TRUE COPY OF THE NOTICE UNDER SECTION 143(2)DATED 18/11/2021 ISSUED BY THE RESPONDENT.DATED 18/11/2021 ISSUED BY THE RESPONDENT. Exhibit P3TRUE COPY O HE NOTICE UNDER SECTION 142(1) DATED 22/11/2021.DATED 22/11/2021. Exhibit P4TRUE COPY OF THE E-PROCEEDING UNDER SEC. 143(2) DATED 18/11/2021 ISSUED BY THE RESPONDENT.143(2) DATED 18/11/2021 ISSUED BY THE RESPONDENT. Exhibit P5TRUE COPY OF THE REPLY TO SEC. 142(I) NOTICEDATED 23/12/2021 ISSUED BY THE RESPONDENT.DATED 23/12/2021 ISSUED BY THE RESPONDENT. Exhibit P6TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED04/03/2022 ISSUED BY THE RESPONDENT.04/03/2022 ISSUED BY THE RESPONDENT. Exhibit P7TRUE COPY OF THE ACKNOWLEDGMENT SEEKING ADJOURNMENT ELECTRONICALLY.ADJOURNMENT ELECTRONICALLY. Exhibit P8TRUE COPY OF THE ASSESSMENT ORDER DATED 23/03/2022 ISSUED BY THE RESPONDENT.23/03/2022 ISSUED BY THE RESPONDENT. APPENDIX OF WP(C) 11501/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ACKNOWLEDGMENT OF RETURN FILED FOR THE A.Y.2016-2017.FILED FOR THE A.Y.2016-2017. Exhibit P2TRUE COPY OF THE NOTICE UNDER SECTION 143(2) DATED 18/11/2021 ISSUED BY THE RESPONDENT.143(2) DATED 18/11/2021 ISSUED BY THE RESPONDENT. Exhibit P3TRUE COPY OF THE NOTICE UNDER SECTION 142(1) DATED 22/11/2021.142(1) DATED 22/11/2021. Exhibit P4TRUE COPY OF THE REPLY TO NOTICE UNDER SEC. 143(2) DATED 07/12/2021 ISSUED BY THERESPONDENT.SEC. 143(2) DATED 07/12/2021 ISSUED BY THERESPONDENT. Exhibit P5 TRUE COPY OF THE REPLY TO SEC. 142(1) NOTICE DATED 23/12/2021 ISSUED BY THE RESPONDENT.NOTICE DATED 23/12/2021 ISSUED BY THE RESPONDENT. Exhibit P6 TRUE COPY OF NOTICE DATED 4/3/2022 ISSUED UNDER SEC. 142(1) BY THE RESPONDENT.UNDER SEC. 142(1) BY THE RESPONDENT. Exhibit P7TRUE COPY OF THE REQUEST DATED 8/3/2022 SUBMITTED BY THE PETITIONER.SUBMITTED BY THE PETITIONER.Exhibit P8TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 21/3/2022.DATED 21/3/2022. Exhibit P9 TRUE COPY OF THE ASSESSMENT ORDER DATED 23/03/2022 ISSUED BY THE RESPONDENT.23/03/2022 ISSUED BY THE RESPONDENT. APPENDIX OF WP(C) 11434/2022 PETITIONER EXHIBITS Exhibit P1 Exhibit P2 TRUE COPY OF THE ACKNOWLEDGMENT OF RETURN FILED FOR THE A.Y. 2015-16.TRUE COPY OF THE NOTICE UNDER SECTION 143(2) DATED 18.11.2021 ISSUED BY THE RESPONDENT. Exhibit P3Exhibit P4 TRUE COPY OF THE NOTICE UNDER SECTION 142(1) DATED 22.11.2021. Exhibit P6 TRUE COPY OF NOTICE DATED 4/3/2022 ISSUED UNDER SEC. 142(1) BY THE RESPONDENT.UNDER SEC. 142(1) BY THE RESPONDENT. Exhibit P7TRUE COPY OF THE REQUEST DATED 8/3/2022 SUBMITTED BY THE PETITIONER.SUBMITTED BY THE PETITIONER.Exhibit P8TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 21/3/2022.DATED 21/3/2022. Exhibit P9 TRUE COPY OF THE ASSESSMENT ORDER DATED 23/03/2022 ISSUED BY THE RESPONDENT.23/03/2022 ISSUED BY THE RESPONDENT. APPENDIX OF WP(C) 11434/2022 PETITIONER EXHIBITS Exhibit P1 Exhibit P2 TRUE COPY OF THE ACKNOWLEDGMENT OF RETURN FILED FOR THE A.Y. 2015-16.TRUE COPY OF THE NOTICE UNDER SECTION 143(2) DATED 18.11.2021 ISSUED BY THE RESPONDENT. Exhibit P3Exhibit P4 TRUE COPY OF THE NOTICE UNDER SECTION 142(1) DATED 22.11.2021. TRUE COPY OF THE REPLY TO NOTICE UNDER SEC. 143(2) DATED 7.12.2021 ISSUED BY THE RESPONDENT. Exhibit P5 TRUE COPY OF THE REPLY TO SEC. 142(1) NOTICE DATED 23.12.2021 ISSUED BY THE RESPONDENT. Exhibit P6 TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 4.3.2022 ISSUED BY THE RESPONDENT. Exhibit P7 TRUE COPY OF THE ACKNOWLEDGMENT SEEKINGADJOURNMENT ELECTRONICALLY. Exhibit P8 TRUE COPY OF THE ASSESSMENT ORDER DATED23.3.2022 ISSUED BY THE RESPONDENT.