Wp(C)/13117/2022 Of Joseph Puthumana George v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 23 DAY OF FEBRUARY 2023 / 4TH PHALGUNA, 1944WP(C) NO. 13117 OF 2022 PETITIONER: JOSEPH PUTHUMANA GEORGEPUTHUMANA HOUSE, THATTARATHATTA P.O, THODUPUZHA PIN 685586PUTHUMANA HOUSE, THATTARATHATTA P.O, THODUPUZHA PIN 685586 BY ADV S.K.DEVI RESPONDENTS: 1THE INCOME TAX OFFICERNATIONAL FACELESS ASSESSMENT CENTRE, 2ND FLOOR, E RAMP,JLN STADIUM, DELHI 110 003NATIONAL FACELESS ASSESSMENT CENTRE, 2ND FLOOR, E RAMP,JLN STADIUM, DELHI 110 003 2THE PRINCIPAL COMMISSIONER OF INCOME TAXNATIONAL FACELESS ASSESSMENT CENTRE, 2ND FLOOR, E RAMP,JLN STADIUM, DELHI 110 003NATIONAL FACELESS ASSESSMENT CENTRE, 2ND FLOOR, E RAMP,JLN STADIUM, DELHI 110 003 *ADDL.R3THE INCOME TAX OFFICER, WARD I, MAHIMA TOWER, TEMPLE BYE PASS ROAD,, THODUPUZHA, IDUKKI DISTRICT. WARD I, MAHIMA TOWER, TEMPLE BYE PASS ROAD,, THODUPUZHA, IDUKKI DISTRICT. *(ADDL.R3 IS IMPLEADED AS PER THE ORDER DATED 20.12.2022 IN I.A.No.2 OF 2022 IN W.P(C).No.13117/2022) SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON23.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 13117 OF 2022 2 T.R. RAVI, J. -------------------------------------------- W.P.(C).No.13117 of 2022 --------------------------------------------Dated this the 23[rd] day of February, 2023 JUDGMENT The petitioner is aggrieved by Ext.P1 order of assessment.Challenge is on the ground that there is violation of principles ofnatural justice. It is submitted that the petitioner was issued with anotice on 17.03.2022 directing to file a reply on or before 19.03.2022as to why the proposal in the notice should not be carried out. Thepetitioner's specific case is that even though the petitioner tried toaccess the portal, he was not able to access it. Ext.P6 is thegrievance that has been raised regarding the above. These facts arenot disputed. It is submitted that the petitioner could not effectivelyanswer the notice and submit his case. 2.Having gone through the facts raised by the petitioner, Iam of the opinion that interest of justice will be served if theauthorities have a re-look into the matter. In the result Ext.P1 is set aside. The 1[st] respondent shallreconsider the assessment after providing the petitioner a meaningfulopportunity to be heard, and thereafter finalise the assessment. WP(C) NO. 13117 OF 2022 3 Necessary orders shall be issued within two months from the date ofreceipt of a copy of this judgment. Sd/- T.R.RAVIJUDGE LEK WP(C) NO. 13117 OF 2022 4 APPENDIX OF WP(C) 13117/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE ORDER ITBA/ASTS/S/147/2021-22/1041671627(1) DATED 26-03-2022ITBA/ASTS/S/147/2021-22/1041671627(1) DATED 26-03-2022 Exhibit P2TRUE COPY OF NOTICE ITBA/AST/F/142(1)2021-22/1039675391 (1) DATED 11-02-2022 ALONG WITH REPLY AND ACKNOWLEDGEMENTITBA/AST/F/142(1)2021-22/1039675391 (1) DATED 11-02-2022 ALONG WITH REPLY AND ACKNOWLEDGEMENT Exhibit P3TRUE COPY OF THE MEDICAL CERTIFICATE DATED 19-03-2022DATED 19-03-2022 Exhibit P4TRUE COPY OF THE WEB PAGES ALONG WITH THEREPLY AND ATTACHMENTSREPLY AND ATTACHMENTS EXHIBIT P4aTRUE COPY OF THE WEB PAGES ALONG WITH THEREPLY AND ATTACHMENTSREPLY AND ATTACHMENTS Exhibit P5TRUE COPY OF THE NOTICE ITBA/AST/F/147(SCN)/2021-22/1040934054(1)DATED 17/03/2022ITBA/AST/F/147(SCN)/2021-22/1040934054(1)DATED 17/03/2022 Exhibit P6TRUE COPY OF THE GRIEVANCE RAISED Exhibit P7TRUE COPY OF THE MAIL COMMUNICATION AND THE REPLY TO THE EXHIBIT P5 NOTICE DATED 19-03-2022 SENT TO THE 2ND RESPONDENTTHE REPLY TO THE EXHIBIT P5 NOTICE DATED 19-03-2022 SENT TO THE 2ND RESPONDENT Exhibit P3TRUE COPY OF THE MEDICAL CERTIFICATE DATED 19-03-2022DATED 19-03-2022 Exhibit P4TRUE COPY OF THE WEB PAGES ALONG WITH THEREPLY AND ATTACHMENTSREPLY AND ATTACHMENTS EXHIBIT P4aTRUE COPY OF THE WEB PAGES ALONG WITH THEREPLY AND ATTACHMENTSREPLY AND ATTACHMENTS Exhibit P5TRUE COPY OF THE NOTICE ITBA/AST/F/147(SCN)/2021-22/1040934054(1)DATED 17/03/2022ITBA/AST/F/147(SCN)/2021-22/1040934054(1)DATED 17/03/2022 Exhibit P6TRUE COPY OF THE GRIEVANCE RAISED Exhibit P7TRUE COPY OF THE MAIL COMMUNICATION AND THE REPLY TO THE EXHIBIT P5 NOTICE DATED 19-03-2022 SENT TO THE 2ND RESPONDENTTHE REPLY TO THE EXHIBIT P5 NOTICE DATED 19-03-2022 SENT TO THE 2ND RESPONDENT Exhibit P8TRUE COPY OF THE SHOW CAUSE NOTICE ISSUEDBY THE 1ST RESPONDENT FOR PENALTY UNDER SECTION 270A DATED 26/03/2022 WITH DIN ITBA/PNL/S/270A/2021-22/1041672098(1).BY THE 1ST RESPONDENT FOR PENALTY UNDER SECTION 270A DATED 26/03/2022 WITH DIN ITBA/PNL/S/270A/2021-22/1041672098(1). Exhibit P8(a)TRUE COPY OF THE ACKNOWLEDGMENT WITH NUMBER 601988111290422 GENERATED ONLINE ON SUBMISSION OF THE REPLY BY THE PETITIONER.NUMBER 601988111290422 GENERATED ONLINE ON SUBMISSION OF THE REPLY BY THE PETITIONER. Exhibit P9TRUE COPY OF THE SHOW CAUSE NOTICE FOR PENALTY U/S 271AAC(1) DATED 26/03/2022 WITH DIN ITBA/PNL/S/271AAC(1)/2021-22/1041672119(1) ISSUED BY THE 1S PENALTY U/S 271AAC(1) DATED 26/03/2022 WITH DIN ITBA/PNL/S/271AAC(1)/2021-22/1041672119(1) ISSUED BY THE 1S WP(C) NO. 13117 OF 2022 5 RESPONDENT . Exhibit P9(a)TRUE COPY OF THE ACKNOWLEDGMENT WITH NUMBER 601991901290422 GENERATED ONLINE ON SUBMISSION OF THE REPLY FILED BY THE PETITIOINER AGAINST THE EXHIBIT P9 .NUMBER 601991901290422 GENERATED ONLINE ON SUBMISSION OF THE REPLY FILED BY THE PETITIOINER AGAINST THE EXHIBIT P9 . Exhibit P10TRUE COPY OF THE SHOW CAUSE NOTICE FOR PENALTY U/S 271F DATED 26/03/2022 WITH DIN ITBA/PNL/S/271F/2021-22/1041672113(1)ISSUED BY THE 1ST RESPONDENTPENALTY U/S 271F DATED 26/03/2022 WITH DIN ITBA/PNL/S/271F/2021-22/1041672113(1)ISSUED BY THE 1ST RESPONDENT Exhibit P10(a)TRUE COPY OF THE ACKNOWLEDGMENT WITH NUMBER 601994731290422 GENERATED ONLINE ON SUBMISSION OF THE REPLY FILED BY THE PETITIONER AGAINST THE EXHIBIT P10NUMBER 601994731290422 GENERATED ONLINE ON SUBMISSION OF THE REPLY FILED BY THE PETITIONER AGAINST THE EXHIBIT P10 Exhibit P11TRUE COPY OF THE NOTICE UNDER SECTIONS, 270A WITH DIN ITBA/PNL/F/270A/2022-23/1044175121(1), 271AAC(1) DATED 27/7/2022 ISSUED BY THE 1ST RESPONDENT.270A WITH DIN ITBA/PNL/F/270A/2022-23/1044175121(1), 271AAC(1) DATED 27/7/2022 ISSUED BY THE 1ST RESPONDENT. Exhibit P12TRUE COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT UNDER SECTION 270A WITH DIN ITBA/PNL/F/271AAC(1)/2022-23/1044172119(1) AND 271F DATED 27/7/2022RESPONDENT UNDER SECTION 270A WITH DIN ITBA/PNL/F/271AAC(1)/2022-23/1044172119(1) AND 271F DATED 27/7/2022 . Exhibit P13TRUE COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT UNDER SECTION 270A WITH DIN ITBA/PNL/F/271F/2022-23/1044135144(1) DATED 27/07/2022.RESPONDENT UNDER SECTION 270A WITH DIN ITBA/PNL/F/271F/2022-23/1044135144(1) DATED 27/07/2022. Exhibit P14TRUE COPY OF THE REPLY DATED 17/9/2022 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT .SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT .