Wp(C)/15112/2022 Of Christian Agency For Rural Development (Card) v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 21 DAY OF JUNE 2022 / 31ST JYAISHTA, 1944 WP(C) NO. 15112 OF 2022 PETITIONER/S: CHRISTIAN AGENCY FOR RURAL DEVELOPMENT (CARD)MARTHOMA SABHA OFFICE, THIRUVALLA, PATHANAMTHITTA DIST., REPRESENTED BY ITS DIRECTOR, REV. ABRAHAM P VARKEY. BY ADV RAMESH CHERIAN JOHN RESPONDENT/S: 1THE INCOME TAX OFFICER,OFFICE OF THE INCOME TAX OFFICER, EXEMPTION WARD, ALAPPUZHA 688 001. 2THE COMMISSIONER OF INCOME TAX, OFFICE OF THE COMMISSIONER OF INCOME TAX, AYAKAR BHAVAN, ALAPPUZHA 688 001. OTHER PRESENT: SRI. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON21.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court impugning Ext. P9 order and theconsequential Ext.P10 notice principally on the ground that the petitioner did notreceive any proper opportunity to respond to Ext.P5 show cause notice. 2.The learned counsel for the petitioner would submit that thepetitioner was issued with Ext.P5 notice which was received by the petitioner byregistered post on 30.03.2022 at about 12:30 p.m. It is submitted that going byExt.P5, the petitioner was required to submit a reply to Ext.P5 on the same dayitself. It is submitted that the provision namely Section 148A of the Income TaxAct requires that a minimum seven days' notice be given to enable an assessee tosubmit his reply. It is submitted that Ext.P9 order was issued on 01.04.2022 andconsequently Ext.P10 notice under Section 148 of the Income Tax Act has beenissued to the petitioner. 3.The learned Standing Counsel appearing for the department wouldsubmit that the normal mode of sending notice under section 148A is throughelectronic mode and as per the instructions received by him, a notice throughelectronic mode was issued to the petitioner on 23.03.2022. It is submitted thattaking the date 23.03.2022 into consideration, the petitioner has been clearlygiven seven days time to respond to the notice. It is submitted that the petitioneris really not prejudiced by Ext.P9 order and it is open to him to take allcontentions including the claim that it is exempted from taxation on account ofthe provisions contained in Section 10(23C) of the Income Tax Act before the authority when the proposed re-assessment proceedings are being completed. It issubmitted that, at any rate, the petitioner has no cause of action to approach thiscourt under Article 226 of the Constitution of India, at this stage. 4.The learned counsel appearing for the petitioner, in reply, submitsthat apart from the notice received by the petitioner through registered post, nonotice was served on the petitioner by electronic means. 5.Having heard the learned counsel on both sides and taking note of thecontention of the petitioner that the petitioner did not receive any notice byelectronic means and the only notice received was through registered post whichrequired the petitioner to submit a reply on the day on which the letter wasreceived by the petitioner, I am of the view that the petitioner can be given anopportunity to file his response to Ext.P5 show cause notice. In order to enable re-consideration of the matter, Exts.P9 and P10 will stand set side. The petitionerwill file a response to Ext.P5 show cause notice within ten days from the date onwhich the 1[st] respondent permits the petitioner to upload a reply. Fresh ordersshall be passed after adjudicating Ext.P5 show cause notice and after affording anopportunity of hearing to the petitioner within one month from the date on whichthe petitioner submits a reply to Ext.P5 show cause notice as above. Writ petition is disposed of in the above terms. Sd/- GOPINATH P.JUDGE //True copy// PS to Judge