Wp(C)/11493/2015 Of Gunbow Trading Company v. Agricultural Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 9TH DAY OF APRIL 2015/19TH CHAITHRA, 1937 WP(C).No. 11493 of 2015 (J) ---------------------------- PETITIONER(S): -------------------------- GUNBOW TRADING COMPANY, AMCW.26/1467 K, II FLOOR, ABABEEL COMPLEX, IRON BRIDGE POST OFFICE, C.C.S.B. ROAD, ALAPPUZHA, PIN-688 011, REPRESENTED BY ITS MANAGING PARTNER SRI.JAYAKRISHNAN SAMBASIVAN. BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM), SRI.K.S.HARIHARAN NAIR. RESPONDENT(S): ---------------------------- THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, MINI CIVIL STATION, ALAPPUZHA, PIN-688 011. BY GOVT. PLEADER SMT.SOBHA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-04-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. WP(C).No. 11493 of 2015 (J) APPENDIX PETITIONER'S EXHIBITS:- EXT.P1COPY OF THE LETTER DATED 26/02/2015 OF THE PETITIONER ADDRESSED TO THE RESPONDENT.ADDRESSED TO THE RESPONDENT. EXT.P2COPY OF THE NOTICE DATED 28/02/2015 ISSUED BY THE RESPONDENT.RESPONDENT. EXT.P3COPY OF THE REQUEST FOR ADJOURNMENT DATED 17/03/2015. EXT.P4COPY OF THE ORDER DATED 30/03/2015 ISSUED BY THE RESPONDENT.RESPONDENT. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.S. TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. ................................................. W.P.(C) No. 11493 of 2015 (J) ............................................... Dated this the 9[th] day of April, 2015 JUDGMENT The challenge in the writ petition is against Ext.P4 assessmentorder passed in relation to the petitioner for the assessment year2013 - 2014. The main ground of challenge against Ext.P4 in thewrit petition is that, the petitioner was not afforded anopportunity of hearing before the respondent prior to the passingof Ext.P4 order. 2. I have heard Sri.S.Anil Kumar, the learned counsel for thepetitioner and Smt.Sobha Annamma Eappen, the learnedGovernment Pleader for the respondent.petitioner and Smt.Sobha Annamma Eappen, the learnedGovernment Pleader for the respondent. 3. On a consideration of the facts and circumstances of the case andalso the submissions made across the Bar, I find that, in Ext.P4order, although there is mention of a further extension of time byten days having been allowed to the petitioner, for filing hisobjection to the proposal for completion of assessment, and forproduction of books of accounts, there is no reference to anywritten intimation having been given to the petitioner withrespect to the grant of extension of time. In that view of thematter, the contention of the petitioner that he was not given anyfurther time to produce the records has to be considered foralso the submissions made across the Bar, I find that, in Ext.P4order, although there is mention of a further extension of time byten days having been allowed to the petitioner, for filing hisobjection to the proposal for completion of assessment, and forproduction of books of accounts, there is no reference to anywritten intimation having been given to the petitioner withrespect to the grant of extension of time. In that view of thematter, the contention of the petitioner that he was not given anyfurther time to produce the records has to be considered for determining whether the petitioner was afforded an effectiveopportunity of putting forth his case before the respondent. I amof the view that, inasmuch as there was no urgency in passigExt.P4 order, and there would be no prejudice caused to thedepartment by considering the objections of the petitioner priorto passing the final order of assessment, Ext.P4 order ought to beqaushed. Resultantly, I quash Ext.P4 order, and direct therespondents to complete the assessment in relation to thepetitioner for the assessment year 2013 - 2014 afresh, afteraffording the petitioner an opportunity of being heard, within aperiod of two months from the date of receipt of a copy of thisjudgment. Inorder too enable the respondent to do so, I directthe petitioner to appear before the respondent at his office on11a.m. at 23.04.2015. AMV/09/04/ sd/-A.K.JAYASANKARAN NAMBIAR JUDGE