Wp(C)/19377/2022 Of Biju Paul v. The Additional/Joint/Deputy/Asst. Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 4 DAY OF JANUARY 2024 / 14TH POUSHA, 1945WP(C) NO. 19377 OF 2022 PETITIONER/S: BIJU PAULAGED 48 YEARSBUSINESS, SO LATE SRI PM PAILY PILLAI, PERUMPILLI HOUSE, AIKKARANAD SOUTH, KOLENCHERY P.O. ELAMKULAM KARA, AIKKARANAD SOUTH VILLAGE, KUNNATHUNAD TALUK, ERNAKULAM-682 311 BY ADVS.P.SATHISANDONA AUGUSTINESRUTHI S. KUMAR RESPONDENT/S: 1THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAXNATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI P.O., PIN 110001.2THE INCOME TAX OFFICER, WARD-I & IPS, OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, ALUVA RANGE, K.A.P COMPLEX, RAILWAY STATIONROAD, ALUVA P.O., PIN-683 1013COMMISSIONER OF INCOME TAX SECOND FLOOR,KAP COMPLEX, PERIYAR NAGAR, ALUVA P.O., KERALA 683101BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT OTHER PRESENT: CHRISTOPHER ABRAHAM-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON04.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 4[th] day of January, 2024 The petitioner-an assessee under the provisions of theIncome Tax Act has filed the present writ petition impugningExt.P8 show cause notice and Ext.P9 assessment order dated29.03.2022 passed under the provisions of Section 147 readwith section 144 and 144B of the Income Tax Act. Theassessment year involved is 2015-16. 2.The assessee did not file the return for the saidassessment year. The assessee/petitioner case was re-openedunder Section 147 by recording the reason under Section148(2) of the Income Tax Act and obtaining necessarysanction under Section 151 of the Income Tax Act. Theassessment order would note that a notice under Section 148was issued on 30.03.2021requiring the assessee tofile/furnish return of his income for the assessment year2015-16 within a period of 30 days from the receipt of notice.In response to same, the petitioner -assessee did not furnishthe return of his income. Subsequently, 3 notices under Section 142(1) were issued to the petitioner on 11.11.2021,21.12.2021 and 12.03.2022. In response to the last noticedated 12.03.2022, the petitioner has requested for personalhearing. However, that request has communicated by emaildated 21.03.2022. The petitioner was not afforded anyopportunity of personal hearing. It is also relevant to notethat the time granted by the last notice i.e, 12.03.2022 forcompliance was only 3 days. 3.Considering the fact that there has been a violationof the principle of natural justice and the petitioner was notafforded an opportunity of hearing nor sufficient time wasgranted for filing reply to the notice dated 12.03.2022, underSection 142(1) of the Income Tax Act, I deem it appropriateto set aside the impugned assessment order and remand thematter back to the 1st respondent- the National FacelessAssessment Centre, North Block, New Delhi, for providing anopportunity to the petitioner of being heard beforefinalisation of the assessment order fresh. 4.Thus, the present writ petition is allowed.Impugned assessment is set aside and the matter is remitted back to the 1st respondent with direction to communicate thepetitioner the date of hearing. It is make clear that thepetitioner shall not be afforded more than one opportunity ofhearing through the facility of video conference. Afterhearing the petitioner and taking into consideration thesubmissions the fresh assessment order need to be passed. With the aforesaid direction, the present writ petitionstands finally disposed of. Sd/- DINESH KUMAR SINGH JUDGE AP APPENDIX OF WP(C) 19377/2022