Wp(C)/23251/2020 Of Norka Roots v. The Deputy Commissioner Of Income Tax (Exemptions)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 13TH DAY OF NOVEMBER 2020 / 22ND KARTHIKA, 1942 WP(C).No.23251 OF 2020(F) PETITIONER/S: NORKA ROOTS(FORMERLY KNOWN AS ROOTS-NRK DEVELOPMENT INITIATIVE),NORKA CENTRE, NEAR GOVT.GUEST HOUSE, THYCAUD P.O., THIRUVANANTHAPURAM-695 014, REP. BY ITS CHIEF EXECUTIVE OFFICER. SHRI. K.HARIKRISHNAN NAMBOOTHIRI BY ADVS.SRI.T.M.SREEDHARAN (SR.)SMT.NISHA JOHNSRI.V.P.NARAYANAN RESPONDENT/S: 1THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS)AAYKAR BHAVAN, KOWDIAR P.O., THIRUVANANTHAPURAM-695 003 2THE COMMISSIONER OF INCOME TAXAAYKAR BHAVAN, KOWDIAR P.O., THIRUVANANTHAPURAM-695 0033THE COMMISSIONER OF INCOME TAX (EXEMPTIONS)SAN JUAN TOWERS, BEHIND C.R.BUILDING, ERNAKULAM, COCHIN-682 018 OTHER PRESENT: SC ADV.CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON13.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 JUDGMENT The petitioner has approached this Court aggrieved by Ext.P11 commonorder of the 3rd respondent in revision applications that were preferred by thepetitioner under Section 264 of the Income Tax Act. In the writ petition, themain challenge against Ext.P11 order is that before passing the said order, thepetitioner was not heard by the 3rd respondent. 2.I have heard the learned counsel appearing for the petitioner and alsothe learned Standing Counsel appearing for the respondents. On a consideration of the facts and circumstances of the case as also thesubmissions made across the Bar, and finding that the 3rd respondent whilepassing Ext.P11 order did not hear the petitioner, I am of the view thatExt.P11 order cannot be legally sustained in as much as it is vitiated by a non-compliance with the rules of natural justice. Accordingly, I quash Ext.P11order and direct the 3rd respondent to pass fresh orders in the matter, afterhearing the petitioner. To enable the 3rd respondent to do so, I direct thepetitioner to appear before the 3rd respondent at 11:00 AM on 30.11.2020either through physical appearance or through video conferencing, as the casemaybe. The 3rd respondent shall pass fresh orders as directed within a monththereafter. The petitioner shall produce a copy of the writ petition togetherwith a copy of this judgment, before the 3rd respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE CERTIFICATE OF REGISTRATION DATED 20.12.2002 ISSUED BY THEREGISTRAR OF COMPANIES, KERALAREGISTRATION DATED 20.12.2002 ISSUED BY THEREGISTRAR OF COMPANIES, KERALA EXHIBIT P2TRUE COPY OF THE AMENDED CERTIFICATE OF REGISTRATION DATED 24.05.2005 ISSUED BY THEREGISTRAR OF COMPANIES, KERALAREGISTRATION DATED 24.05.2005 ISSUED BY THEREGISTRAR OF COMPANIES, KERALA EXHIBIT P3TRUE COPY OF THE ASSESSMENT ORDER DATED 28.03.2015 FOR THE ASSESSMENT YEAR 2009-10 ISSUED BY THE DEPUTY COMMISSIONER OF INCOMETAX (EXEMPTIONS), THIRUVANANTHAPURAM ALONG WITH DEMAND NOTICE.28.03.2015 FOR THE ASSESSMENT YEAR 2009-10 ISSUED BY THE DEPUTY COMMISSIONER OF INCOMETAX (EXEMPTIONS), THIRUVANANTHAPURAM ALONG WITH DEMAND NOTICE. EXHIBIT P4TRUE COPY OF ASSESSMENT ORDER DATED 31.3.2013 FOR THE ASSESSMENT YEAR 2010-11 ISSUED BY TE DEPUTY DIRECTOR OF INCOME TAX (EXEMPTIONS), THIRUVANANTHAPURAM ALONG WITHDEMAND NOTICE31.3.2013 FOR THE ASSESSMENT YEAR 2010-11 ISSUED BY TE DEPUTY DIRECTOR OF INCOME TAX (EXEMPTIONS), THIRUVANANTHAPURAM ALONG WITHDEMAND NOTICE EXHIBIT P5TRUE COPY OF ASSESSMENT ORDER DATED 15.3.2015 ISSUED BY TE DEPUTY DIRECTOR OF INCOME TAX, CPC, BANGALORE, FOR THE ASSESSMENT YEAR 2013-1415.3.2015 ISSUED BY TE DEPUTY DIRECTOR OF INCOME TAX, CPC, BANGALORE, FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P4TRUE COPY OF ASSESSMENT ORDER DATED 31.3.2013 FOR THE ASSESSMENT YEAR 2010-11 ISSUED BY TE DEPUTY DIRECTOR OF INCOME TAX (EXEMPTIONS), THIRUVANANTHAPURAM ALONG WITHDEMAND NOTICE31.3.2013 FOR THE ASSESSMENT YEAR 2010-11 ISSUED BY TE DEPUTY DIRECTOR OF INCOME TAX (EXEMPTIONS), THIRUVANANTHAPURAM ALONG WITHDEMAND NOTICE EXHIBIT P5TRUE COPY OF ASSESSMENT ORDER DATED 15.3.2015 ISSUED BY TE DEPUTY DIRECTOR OF INCOME TAX, CPC, BANGALORE, FOR THE ASSESSMENT YEAR 2013-1415.3.2015 ISSUED BY TE DEPUTY DIRECTOR OF INCOME TAX, CPC, BANGALORE, FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P6TRUE COPY OF ASSESSMENT ORDER DATED 10.3.2016 ISSUED BY TE DEPUTY DIRECTOR OF INCOME TAX, CPC, BANGALORE, FOR THE ASSESSMENT YEAR 2014-1510.3.2016 ISSUED BY TE DEPUTY DIRECTOR OF INCOME TAX, CPC, BANGALORE, FOR THE ASSESSMENT YEAR 2014-15 EXHIBIT P7TRUE COPY OF ASSESSMENT ORDER DATED 29.3.2017 ISSUED BY TE DEPUTY DIRECTOR OF INCOME TAX, CPC, BANGALORE, FOR THE ASSESSMENT YEAR 2015-1629.3.2017 ISSUED BY TE DEPUTY DIRECTOR OF INCOME TAX, CPC, BANGALORE, FOR THE ASSESSMENT YEAR 2015-16 EXHIBIT P8TRUE COPY OF ASSESSMENT ORDER DATED 27.12.2018 ISSUED BY TE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), THIRUVANANTHAPURAM, FOR AY 2016-1727.12.2018 ISSUED BY TE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), THIRUVANANTHAPURAM, FOR AY 2016-17 EXHIBIT P9TRUE COPY OF REVISION APPLICATION U/S.264 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2009-10DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2009-10 4 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2010-11 EXHIBIT P9 (B)TRUE COPY OF REVISION APPLICATION U/S.264 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2013-14DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P9 (C)TRUE COPY OF REVISION APPLICATION U/S.264 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2014-15DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2014-15 EXHIBIT P9 (D)TRUE COPY OF REVISION APPLICATION U/S.264 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2015-16DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2015-16 EXHIBIT P9 (E)TRUE COPY OF REVISION APPLICATION U/S.264 DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2016-17DATED 28.11.2018 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2016-17 EXHIBIT P10TRUE COPY OF THE REPRESENTATION DATED 12.6.2020 SENT BY THE PETITIONER TO THE 3RDRESPONDENT12.6.2020 SENT BY THE PETITIONER TO THE 3RDRESPONDENT EXHIBIT P11TRUE COPY OF THE ORDER NO.ITBA/COM/F/17/2020 21/1027433139(1) DATED 3.7.2020 ISSUED BY THE 3RD RESPONDENTNO.ITBA/COM/F/17/2020 21/1027433139(1) DATED 3.7.2020 ISSUED BY THE 3RD RESPONDENT