Wp(C)/13473/2022 Of A.s.shajahan v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHFRIDAY, THE 12 DAY OF JANUARY 2024 / 22ND POUSHA, 1945 WP(C) NO. 13473 OF 2022 PETITIONER/S: A.S.SHAJAHAN,AGED 58 YEARS32/3071F, FABA AGENCIES, NH BYE PASS, VYTTILA, ERNAKULAM-682 019.BY ADVS.ANIL D. NAIRTELMA RAJUEDATHARA VINEETA KRISHNAN RESPONDENT/S: ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX,INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI-110 001. OTHER PRESENT: CHRISTOPHER ABRAHAM-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON12.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.13473 of 2022 JUDGMENT Dated this the 12[th] day of January, 2024 The present writ petition has been filed impugningExt.P9 order dated 25.03.2022 passed under Section270A of the Income Tax Act, 1961 whereby penalty underSection 271A of the Income Tax Act has been leviedamounting to Rs.83,44,607/-. It is being 2% ofRs.41,72,30,364/- in respect of the assessment year 2016-17. 2.Learned counsel for the petitioner submits thatthe petitioner was issued notice of hearing on 16.03.2022in Ext.P7 providing the link for making submissionsonline on 17.03.2022. On receipt of the said notice, thepetitioner requested for an adjournment vide email dated17.03.2022 itself. The said request for adjournment wasmade on the ground that the authorized representative ofthe petitioner had to attend the ritual of his father’sdeath anniversary on 17.03.2022 and therefore, it wasnot possible for him to attend the hearing on 17.03.2022.The request was received and the status on the portal WPC No.13473 of 2022 would suggest that the request was opened. Learnedcounsel for the petitioner submits that no fresh link wasprovided for hearing and the impugned order came to bepassed exparte. 3.Sri.Christopher Abraham, learned Senior Standing Counsel for the Income Tax Department is notin a position to suggest that fresh notice of hearing wasissued to the petitioner or fresh link was provided forjoining online for making submissions in respect of thepenalty proceedings which got finalised on 25.03.2022. Considering the fact that there appears to beviolation of principle of natural justice as the petitioner was not provided with fresh link and password etc, formaking submissions online before passing the impugnedorder on Ext.P9 dated 25.03.2022, the present writpetition is allowed and the impugned order is set aside.The matter is remitted back to the respondent withdirection to provide fresh link to the petitioner formaking online submissions in respect of the penaltyproceedings. If the petitioner fails to join and make WPC No.13473 of 2022 4 submissions after he is provided with the fresh link andpassword no further opportunity shall be granted. Letthis order be communicated to the respondent as arequest of learned Standing Counsel for compliance. Sd/- DINESH KUMAR SINGH JUDGE AP APPENDIX OF WP(C) 13473/2022 PETITIONER EXHIBITS Exhibit P1 Exhibit P2Exhibit P3 Exhibit P4 Exhibit P5 Exhibit P6 Exhibit P7Exhibit P8 Exhibit P9 TRUE COPY OF ASSESSMENT ORDER DATED 25.03.2019. TRUE COPY OF THE NOTICE DATED 14.01.2020. TRUE COPY OF THE LETTER DATED 20.02.2020 SUBMITTED BY THE PETITIONER. TRUE COPY OF THE SHOW CAUSE NOTICE DATED 27.08.2021. TRUE COPY OF THE LETTER DATED 03.09.2021 SUBMITTED BY THE PETITIONER. TRUE COPY OF THE PROOF OF HAVING ELECTRONICALLY FILED THE REPLY. TRUE COPY OF THE NOTICE DATED 16.03.2022. TRUE COPY OF THE ADJOURNMENT APPLICATION FILED ALONG WITH EMAIL CONFIRMATION DATED 17.03.2022. TRUE COPY OF ORDER DATED 25.03.2022 ISSUED BY THE RESPONDENT.