Wp(C)/2844/2019 Of Sree Chamundi Devi Temple Trust v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 31ST DAY OF JANUARY 2019 / 11TH MAGHA, 1940WP(C).No. 2844 of 2019 PETITIONER/S: SREE CHAMUNDI DEVI TEMPLE TRUSTTHOZHUVANCODE CHAMUNDI TEMPLE, THOZHUVANCODE, VATTIYOORKAVU, TRIVANDRUM-695 013. REPRESENTED BY ITS CHAIRMAN SRI.BOBANLAL V.S BY ADVS.SRI.JOSEPH MARKOSE (SR.)SHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARASRI.ABRAHAM JOSEPH MARKOSSRI.ISAAC THOMASSRI.V.ABRAHAM MARKOS RESPONDENT/S: INCOME TAX OFFICEREXEMPTION WARD, AAYKAR BHAWAN, 1ST FLOOR, KAWDIAR, THIRUVANANTHAPURAM-695 003. OTHER PRESENT: SC SRI CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). No. 2844 of 2019 JUDGMENT The petitioner is a public religious trust. For the assessmentyear 2016, it filed the income tax return. Later, in response to anotice issued by the authorities under Section 142 (1), the petitioner claims to have submitted a detailed reply. Nevertheless, underSection 143 (2) of the Income Tax Act, the petitioner received anothernotice requiring it to produce its vouchers and bills in support of thereturn and also to show cause why for certain additions,disallowances should not be made. 2.Though the hearing was scheduled for 27.12.2018 at 11AM, the petitioner asserts that it received the notice only in theafternoon of that day. Therefore, the very next day the petitionersubmitted its objections, besides seeking ten more days time toproduce the documents. But the respondent authority went aheadand completed the assessment on 31.12.2018, perhaps—as thepetitioner pleads—to avoid the problem of limitation. 3.Heard the learned counsel for the petitioner and thelearned standing counsel for the respondent authority. W.P.(C). No. 2844 of 2019 4.Indeed, as it remains uncontradicted, the petitioner received the notice only in the afternoon of 27.12.2018, though thehearing was supposed to be at 11 Am. As an element of bona fideconduct on the petitioner's part, I notice that the very next day thepetitioner filed its objections and sought ten more days time.Perhaps to avoid the technical tangles, the respondent authoritycompleted the assessment proceedings by 31.12.2018. 5.Under these circumstances, it will only serves theinterest of justice if the petitioner is given one more opportunity. I,therefore, set aside the Ext.P6 assessment order and remand thematter to the respondent for fresh adjudication. 6.At this juncture, the learned Standing Counsel proposesthat if the Court fixes a date, the Income Tax Officer will take up thematter on that date, when the petitioner's representative couldappear before the authority. I reckon the proposal is feasible. I, therefore, as a matter of mutual convenience for the parties,fix 26.02.2018 as the date of hearing before the Income Tax Officer.Without further notice, the petitioner's representative will appear on W.P.(C). No. 2844 of 2019 -4- that date before the authority, who then will proceed further with the matter. The writ petition is disposed of as above. Sd/- DAMA SESHADRI NAIDU JUDGE das APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE INCOME TAX RETURN DATED 25/04/2017 FILED BY THE PETITIONER FOR ASSESSMENT YEAR 2016-17 EXHIBIT P2TRUE COPY OF NOTICE DATED 12/10/2018 ISSUED UNDER SECTION 142(1) BY THE RESPONDENT.ISSUED UNDER SECTION 142(1) BY THE RESPONDENT. EXHIBIT P3TRUE COPY OF REPLY DATED 21/10/2018 FILED BY THE PETITIONER BEFORE THE RESPONDENT.FILED BY THE PETITIONER BEFORE THE RESPONDENT. EXHIBIT P4TRUE COPY OF NOTICE DATED 24/12/2018 UNDER SECTION 143(2) ISSUED BY THE RESPONDENT.UNDER SECTION 143(2) ISSUED BY THE RESPONDENT. EXHIBIT P5TRUE COPY OF REPLY DATED 28/12/2018 FILED BY THE PETITIONER BEFORE THE RESPONDENT.FILED BY THE PETITIONER BEFORE THE RESPONDENT. W.P.(C). No. 2844 of 2019 EXHIBIT P6 Sd/- DAMA SESHADRI NAIDU JUDGE das APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE INCOME TAX RETURN DATED 25/04/2017 FILED BY THE PETITIONER FOR ASSESSMENT YEAR 2016-17 EXHIBIT P2TRUE COPY OF NOTICE DATED 12/10/2018 ISSUED UNDER SECTION 142(1) BY THE RESPONDENT.ISSUED UNDER SECTION 142(1) BY THE RESPONDENT. EXHIBIT P3TRUE COPY OF REPLY DATED 21/10/2018 FILED BY THE PETITIONER BEFORE THE RESPONDENT.FILED BY THE PETITIONER BEFORE THE RESPONDENT. EXHIBIT P4TRUE COPY OF NOTICE DATED 24/12/2018 UNDER SECTION 143(2) ISSUED BY THE RESPONDENT.UNDER SECTION 143(2) ISSUED BY THE RESPONDENT. EXHIBIT P5TRUE COPY OF REPLY DATED 28/12/2018 FILED BY THE PETITIONER BEFORE THE RESPONDENT.FILED BY THE PETITIONER BEFORE THE RESPONDENT. W.P.(C). No. 2844 of 2019 EXHIBIT P6 TRUE COPY OF ASSESSMENT ORDER DATED 31/12/2018 PASSED BY THE RESPONDENT.