Wp(C)/20611/2023 Of M/S. P M Agency v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 25 DAY OF SEPTEMBER 2023 / 3RD ASWINA, 1945 WP(C) NO. 20611 OF 2023 PETITIONER: M/S. P M AGENCY,KUNNAMKULAM, DOOR NO. I/200, KOTTAYIL ROAD, KUNNAMKULAM, THRISSUR DISTRICT, PIN: 680503, KERALA, INDIA , REPRESENTED BY IT.S MANAGING PARTNER MR. MANOJ P MATHEW.BY ADVS.K.LATHAJOMTON F. PAYANKAN INDIA , REPRESENTED BY IT.S MANAGING PARTNER MR. MANOJ RESPONDENTS: 1INCOME TAX OFFICER,OFFICE OF THE INCOME TAX OFFICER, WARD I & TPS, GURUVAYOOR, MUTI-IUVATTOOR - GURUVAYUR RD, WEST NADA, GURUVAYUR, KERALA., PIN - 6801012THE COMMISSIONER OF INCOME TAX (APPEALS),INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI. 245-A, NORTH BLOCK. NEW DELHI -110001., PIN - 110001 ADV.JOSE JOSEPH-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 25[th] day of September, 2023 1.The present writ petition has been filed underArticle 226 of the Constitution of India impugning Exts.P3assessment order for the assessment year 2017-18 and thedemand notices Exts.P1 and P2 pursuant to the saidassessment order. 2. The learned counsel for the petitioner submitsthat the e-mail id registered with the department , was created by an outsider andtherefore the petitioner did not receive the notices issued tohim and therefore, he could not file reply to the said showcause notices and the assessment order has been finalised.The learned counsel further submits that there has beenviolation of principles of natural justice. The impugnedorder may be set aside and the matter may be remandedback for affording an opportunity to the petitioner to file hisreply to the said notices for passing a fresh assessmentorder. 3.On the other hand, Sri.Jose Joseph, learnedStanding Counsel for the Income Tax Department submittedthat the petitioner’s assessment was reopened underSection 148 of the Income Tax Act, 1961 (‘The Act’ forshort). The assessment order was passed on 26.04.2023under Section 147 read with Section 144 and 144B of theAct. Every communications were sent to the petitioner,including notices electronically, through the registered e-mail id with e-filing portal ie. . As thepetitioner did not responded to any of the notices andcommunications, the assessment order has been finalised. 4.I have considered the submissions on behalf of thelearned counsel for the petitioner and the respondents. 5.On the e-filing portal of the asssessee, the only e-mail id registered . Thecommunications and notices have been sent to theregistered email id of the petitioner-assessee. From therecords available on the system/ITBA, it can be seen that, allcommunications including statutory notices and showcauses in connection with the assessment proceedings forthe assessment year 2017-18 were served through the registered e-mail id of the petitioner. Assessment underSection 147 read with Section 144 and 144B of the Act wascompleted in the case by Ext.P3 order dated 26.04.2023. 6.Considering the above facts, I find no substancein the submission of the learned counsel for the petitioner.Therefore, this writ petition fails, which is hereby dismissed. Sd/- DINESH KUMAR SINGH JUDGE APPENDIX OF WP(C) 20611/2023 PETITIONER EXHIBITSExhibit P1TRUE COPY OF THE DEMAND NOTICE DATED 30/5/2023 ISSUED BY THE FIRST RESPONDENT TOTHE PETITIONERExhibit P2TRUE COPY OF THE DEMAND NOTICE DATED 14-06-2023 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONERExhibit P3TRUE COPY OF THE ASSESSMENT ORDER DATED 26/04/2023 FOR THE ASSESSMENT YEAR 2017-2018 ISSUED BY THE SECOND RESPONDENT TO THEPETITIONER U/S 147 R.W.S 144 AND READ WITH SECTION144B OF THE INCOME TAX ACT RESPONDENT ANNEXURES 6.Considering the above facts, I find no substancein the submission of the learned counsel for the petitioner.Therefore, this writ petition fails, which is hereby dismissed. Sd/- DINESH KUMAR SINGH JUDGE APPENDIX OF WP(C) 20611/2023 PETITIONER EXHIBITSExhibit P1TRUE COPY OF THE DEMAND NOTICE DATED 30/5/2023 ISSUED BY THE FIRST RESPONDENT TOTHE PETITIONERExhibit P2TRUE COPY OF THE DEMAND NOTICE DATED 14-06-2023 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONERExhibit P3TRUE COPY OF THE ASSESSMENT ORDER DATED 26/04/2023 FOR THE ASSESSMENT YEAR 2017-2018 ISSUED BY THE SECOND RESPONDENT TO THEPETITIONER U/S 147 R.W.S 144 AND READ WITH SECTION144B OF THE INCOME TAX ACT RESPONDENT ANNEXURES Annexure R1(A)True copy Of the Screen Shot Of the user Profile Of the petitioner in the efiling portal .Annexure R1(B)True copy Of the Screen Shot Of evidencing delivery Of emails.Annexure R1(C)True copy Of the Screen Shot Of evidencing delivery of emails.Annexure R1(D)True copy Of the Screen Shot Of evidencing delivery of e-mails.Annexure R1(E)True copy of the Screen Shot Of evidencing delivery Of emails.Annexure R1(F)True copy of the Screen Shot Of evidencing delivery of e-mails.Annexure R1(G)True copy Of the Screen Shot Of evidencing delivery Of emails.Annexure R1(H)True copy Of the Screen Shot Of evidencing delivery Of emaiis.Annexure R1(I)True copy Of the Screen Shot Of evidencing delivery Of e-mails.Annexure R1(J)True copy Of the Screen Shot Of evidencing delivery of emails.Annexure R1(K)True copy Of the Screen Shot Of evidencing delivery Of e-mails.Annexure R1(L)True copy Of the Screen Shot of evidencing delivery of emails.