Wp(C)/12654/2023 Of P.m.abdul Nazeer v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 21 DAY OF DECEMBER 2023 / 30TH AGRAHAYANA, 1945WP(C) NO. 12654 OF 2023 PETITIONER: P.M.ABDUL NAZEER,AGED 59 YEARSS/O LATE KUNHABDULLA, RESIDING AT FIELD HOUSE, KUTTIADI, KOZHIKODE-673 508. BY ADVS.M.P.SHAMEEM AHAMEDAKHIL PHILIP MANITHOTTIYIL RESPONDENT: THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1, KOZHIKODE, AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEX BLDG., MANANCHIRA, KOZHIKODE -673001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 21[st] day of December, 2023 The present writ petition has been filed forquashing of Exts. P5 to P11 penalty orders dated31.03.2023 passed by the respondent against thepetitioner in respect of the assessment years 2008-09to 2014-15 under Sections 271(1)(c) and 271AAB ofthe Income Tax Act, 1961. The assessment order inrespect of the assessment year 2008-09 to 2014-15were passed on 31.03.2016 and for penaltyproceedings show cause notices were issued underSection 271(1)(c) for the assessment years 2008-09to 2013-14 and for the assessment year 2014-15,notice under Section 271AAB was issued. Thepetitioner-assessee had filed reply to the said showcause notices. The petitioner had filed appealsagainst the said assessment orders before the CIT(A).During the pendency of the appeals before theCIT(A), the penalty proceedings were kept in abeyance. The CIT (A) has vide common order dated02.122021 dismissed the appeals affirming theassessment orders. Since as the appeals gotdismissed, the penalty proceedings revived and thepetitioner was issued with notices on 27.03.2023.Aggrieved by the order passed the CIT(A), thepetitioner has approached the Income Tax AppellateTribunal. The Income Tax Appellate Tribunal hadmodified the assessment orders and remanded thematter to the assessing officer vide Ext.P1 order forpassing a fresh assessment order. The learnedcounsel for the petitioner submits that on remand,fresh assessment order can be passed and in view ofthe fresh assessment orders passed, the penaltyorders may be revised. 2.The learned Standing Counsel for theIncome Tax Department does not dispute this factthat in light of the fresh assessment orders passed onremand, the penalty orders have to be revised. Thus, considering the aforesaid fact and thestand of the learned counsel for the Income TaxDepartment as well as the submission advanced onbehalf of the learned counsel for the petitioner, thepresent writ petition is disposed of, with a directionto the respondent to revise the penalty orders in lightof the fresh/revised assessment orders passed inrespect of the assessment year 2008-09 to 2014-15on remand. The petitioner should be afforded anopportunity of hearing as provided under Section75(1)A before revising the penalty orders. Needlessto mention that the Assessing Officer shall expeditethe proceedings for revising the penalty orders,preferably within a period of one month. Sd/-DINESH KUMAR SINGHJUDGE PETITIONER EXHIBITS Thus, considering the aforesaid fact and thestand of the learned counsel for the Income TaxDepartment as well as the submission advanced onbehalf of the learned counsel for the petitioner, thepresent writ petition is disposed of, with a directionto the respondent to revise the penalty orders in lightof the fresh/revised assessment orders passed inrespect of the assessment year 2008-09 to 2014-15on remand. The petitioner should be afforded anopportunity of hearing as provided under Section75(1)A before revising the penalty orders. Needlessto mention that the Assessing Officer shall expeditethe proceedings for revising the penalty orders,preferably within a period of one month. Sd/-DINESH KUMAR SINGHJUDGE PETITIONER EXHIBITS EXHIBIT P-1COPY THE ORDER DATED 28.10.2022 ISSUED BY THE INCOME TAX APPELLATE TRIBUNALEXHIBIT P-2COPY OF THE NOTICE NO. ITBA/PNL/F/271(1)(C)/2022-23/1051419183(1) DATED 27.02.2023,ISSUED BY THE RESPONDENT, FOR THE ASSESSMENT YEARS 2008-09 TO 2013-14EXHIBIT P-3COPY OF THE NOTICE NO. ITBA /PNL/F/271AAB(1) /2022-23/ 1051418785 (1) DATED 27.02.2023, ISSUED BY THE RESPONDENT,FOR THE ASSESSMENT YEAR 2014-15EXHIBIT P-4COPY OF THE EMAIL DATED 30.03.2023 SENT BY THE RESPONDENT TO THE PETITIONER'S CHARTERED ACCOUNTEXHIBIT P-5COPY OF THE PENALTY ORDER ALONG WITH THE COMPUTATION SHEET DATED 31.03.2023 FOR THE ASSESSMENT YEAR 2008-09 UNDER SECTION 271 (1) (C) OF THE ACTEXHIBIT P-6COPY OF THE PENALTY ORDER ALONG WITH THE COMPUTATION SHEET DATED 31.03.2023 FOR THE ASSESSMENT YEAR 2009-10 UNDER SECTION 271 (1) (C) OF THE ACTEXHIBIT P-7COPY OF THE PENALTY ORDER ALONG WITH THE COMPUTATION SHEET DATED 31.03.2023 FOR THE ASSESSMENT YEAR 2010-11 UNDER SECTION 271 (1) (C) OF THE ACTEXHIBIT P-8COPY OF THE PENALTY ORDER ALONG WITH THE COMPUTATION SHEET DATED 31.03.2023 FOR THE ASSESSMENT YEAR 2011-12 UNDER SECTION 271 (1) (C) OF THE ACTEXHIBIT P-9COPY OF THE PENALTY ORDER ALONG WITH THE COMPUTATION SHEET DATED 31.03.2023 FOR THE ASSESSMENT YEAR 2012-13 UNDER SECTION 271 (1) (C) OF THE ACTEXHIBIT P-10COPY OF THE PENALTY ORDER ALONG WITH THE COMPUTATION SHEET DATED 31.03.2023 FOR THE ASSESSMENT YEAR 2013-14 UNDER SECTION 271 (1) (C) ACTEXHIBIT P-11COPY OF THE PENALTY ORDER ALONG WITH THE COMPUTATION SHEET DATED 31.03.2023 FOR THE ASSESSMENT YEAR 2014-15 UNDER SECTION 271 AAB OF THE ACT RESPONDENT ANNEXURESANNEXURE R(A)ANNEXURE R(B) TRUE COPY OF THE RELEVANT SCREEN SHOT.TRUE COPY OF THE RELEVANT WHATSAPP SCREEN SHOT.