Wp(C)/16039/2022 Of Continental Hospitality (India) Private Limited v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 24 DAY OF AUGUST 2022 / 2ND BHADRA, 1944 WP(C) NO. 16039 OF 2022 PETITIONER: CONTINENTAL HOSPITALITY (INDIA) PRIVATE LIMITEDG-272, 11TH CROSS, PANAMPILLY NAGARERNAKULAM, KOCHI-682 036.REP.BY ITS DIRECTOR,MATHEW JOSEPH, AGED 49, S/O P I JOSEPH,NO.3B, IVORY HEIGHTS, 14TH CROSS,PANAMPILLY NAGAR, ERNAKULAM – 682 036.BY ADVS.N.ABHILASHPRAVEEN K. JOYE.S.SANEEJM.P.UNNIKRISHNANM.K.SAMYUKTHADEEPU RAJAGOPALSANDRA S.KUMAR RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX,KOCHI, 6TH FLOOR, KANDAMKULATHY TOWER,M G ROAD, KARIKKAMURI, SHENOYS, KOCHI – 682 011.2INCOME TAX OFFICER,CORPORATE WARD 1(1), KOCHI, CENTRAL REVENUE BUILDING, IS PRESS ROAD, KOCHI – 682 018.3INCOME TAX OFFICER,NATIONAL FACELESS ASSESSMENT CENTRE,6TH FLOOR, MAYUR BHAWAN, NEW DELHI – 110 001.SRI. JOSE JOSEPH (SC) CORPORATE WARD 1(1), KOCHI, CENTRAL REVENUE BUILDING, IS PRESS ROAD, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON24.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner has approached this Court being aggrievedby Ext.P8 order of assessment issued by the FacelessAssessment Centre. It is the case of the petitioner that thepetitioner had filed his objections (Ext.P6) and had uploadedthe same and which is evident from Ext.P7 along withsupporting documents. It is submitted that though objectionshad been filed along with documents as above, the FacelessAssessment Centre has completed the assessment against thepetitioner on the basis that no objection had been filed by thepetitioner. 2.Heard the learned Standing Counsel for theDepartment also. 3.Having regard to the facts and circumstances of thecase and taking into consideration similar directions issued inother cases by this Court, Ext.P8 order of assessment isquashed. The National Faceless Assessment Centre shallcomplete the assessment proceedings against the petitionerafresh after affording to the petitioner an opportunity ofhearing and after taking note of the objections filed by the 3 petitioner as is evident from Exts.P6 and P7. This shall be donewithin a period of three months from the date of receipt of acertified copy of this judgment. The writ petition will stand disposed of as above. DK Sd/-GOPINATH P.JUDGE APPENDIX OF WP(C) 16039/2022 PETITIONER EXHIBITS Exhibit P1 Exhibit P2 Exhibit P3 TRUE COPY OF THE NOTICE DATED 01.12.2021 OF THE 3RD RESPONDENTTRUE COPY OF THE NOTICE DATED 18.01.2022 OF THE 3RD RESPONDENT TRUE COPY OF THE REPLY DATED 27.01.2022TO THE 3RD RESPONDENT Exhibit P4Exhibit P5 TRUE COPY OF THE NOTICE DATED 11.02.2022 OF THE 3RD RESPONDENT TRUE COPY OF THE SHOW-CAUSE NOTICE DATED 20.03.2022 ISSUED BY NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, NEW DELHI Exhibit P6 TRUE COPY OF THE REPLY TO SHOW CAUSE NOTICE DATED 23.03.2022 ISSUED TO NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, NEW DELHI Exhibit P7 TRUE COPY OF THE E-PROCEEDINGS RESPONSEACKNOWLEDGEMENT DATED 23.03.2022 ISSUEDBY NATIONAL FACELESS ASSESSMENT CENTRE,INCOME TAX DEPARTMENT, NEW DELHI Exhibit P8 TRUE COPY OF THE RELEVANT PORTION OF THE ASSESSMENT ORDER DATED 29.03.2022 ISSUED BY NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, NEW DELHI