Wp(C)/13284/2023 Of Grand Jewellers v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 12 DAY OF APRIL 2023 / 22ND CHAITHRA, 1945 WP(C) NO. 13284 OF 2023 PETITIONER: GRAND JEWELLERS348/V. P. ADINJARAYII BUILDINGS, MC ROAD, KOOTHATTUKULAM P.O, ERNAKULAM , PIN – 686662 KERALA, INDIA REPRESENTED BY IT'S PARTNER MR. PRAVEEN KRISHNA GANESANBY ADV K.LATHA RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX (APPEALS)INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI, 245-A, NORTH BLOCK, NEW DELHI, PIN - 1100012THE INCOME TAX OFFICEROFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1, WARD 1 & TPS, ALUVA, ERNAKULAM, PIN - 683101SRI. CHRISTOPHER ABRAHAM, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON12.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: T.R. RAVI, J. -------------------------------------------- W. P. (C). No.13284 of 2023 -------------------------------------------- Dated this the 12[th] day of April, 2023 JUDGMENT Admit. Standing counsel takes notice for the respondents. 2.The petitioner has challenged Ext.P4 appellate order, whichaccording to the petitioner has been issued without hearing thepetitioner. It is submitted that even though the correct e-mail ID ofthe petitioner is available in the records of the Department, Ext.P5would show that the notice has been sent to a different e-mail ID. 3.The standing counsel fairly submitted that the appeal canbe reconsidered. In the above circumstances, this writ petition is allowed. Ext.P4order is set aside. There will be a direction to the 1st respondent toreconsider the appeal filed by the petitioner and pass fresh orders inaccordance with law. Sd/- T.R. RAVI JUDGE Pn APPENDIX OF WP(C) 13284/2023 PETITIONER'S EXHIBITS Exhibit P1Exhibit P2 THE TRUE COPY OF THE INCOME TAX PROFILE PAGE OF THE PETITIONER PERSONAL DETAILS THE TRUE COPY OF THE INCOME TAX ASSESSMENT ORDER U/S 143 (3) OF THE INCOME TAX ACT 1961 FOR THE ASSESSMENT YEAR 2017-2018 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER Exhibit P3Exhibit P4Exhibit P5Exhibit P5(A)Exhibit P5(B)Exhibit P5(C) THE TRUE COPY OF THE APPEAL IN FORM NO.35 UNDER RULE 45 FILED BY THE PETITIONER BEFORE HE FIRST RESPONDENT THROUGH ONLINE AGAINST THE EXHIBIT P2 ASSESSMENT ORDER THE TRUE COPY OF THE APPELLATE ORDER DATED 28-2-2023 ISSUED BY THE FIRST RESPONDENT INAPPEAL NO. CIT (A), KOCHI-2/10385/2019-20 THE TRUE COPY OF INTIMATION NOTICE SENT BY THE FIRST RESPONDENT TO THE PETITIONER IN EMAIL ID DATED 30-12-2020 THE TRUE COPY OF INTIMATION NOTICE SENT BY THE FIRST RESPONDENT TO THE PETITIONER IN EMAIL ID DATED 04-11-2022 THE TRUE COPY OF INTIMATION NOTICE SENT BY THE FIRST RESPONDENT TO THE PETITIONER IN EMAIL ID DATED 06-01-2023 THE TRUE COPY OF INTIMATION NOTICE SENT BY THE FIRST RESPONDENT TO THE PETITIONER IN EMAIL ID DATED 20-02-2023