Wp(C)/30370/2022 Of Abdul Khadar Kunju v. Additional/Joint/Deputy/Assistant Commissioner Of Income Tax/Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS FRIDAY, THE 9 DAY OF JUNE 2023 / 19TH JYAISHTA, 1945 WP(C) NO. 30370 OF 2022 PETITIONER/S: ABDUL KHADAR KUNJU,AGED 44 YEARSS/O SHAMSUDEEN,680,WARD 35,SHYLAJA MANZIL,THOPIL PURAYIDAM,KAVANADU-P.O,KOLLAM, PIN - 691003 BY ADVS.MARTHANDA VARMA PANDALAI.KS.HEMALATHA RESPONDENT/S: 1ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER,NATITIONAL FACELESS ASSESSMENT CENTRE,DELHI, PIN - 1100012INCOME TAX OFFICERWARD-1 &TPS, AYAKAR BHAVAN,KARBALA JUNCTION RAILWAY STATION ROAD,KOLLAM, PIN - 691001BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON09.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The writ petition is filed to quash Ext.P1 assessmentorder passed against the petitioner. 2. The relevant facts for the determination of the writ petition are: the petitioner is an Income Taxassessee doing business in the sale of lottery tickets. Inrespect of his income for the assessment year 2013-14,he had instructed his authorised representative to filethe return as he was hospitalsied. Surprisingly, on22.08.2022 and 09.09.2022, the petitioner receivedpenalty notices from the 2[nd] respondent. On enquiry, helearnt that Exts.P1 assessment order and P2 demandnotice have been passed against him without issuing anynotice against him. On verification of the website of therespondents, the petitioner learnt that the respondentshave sent notices in a wrong e-mail id assuming it to beemail id of the petitioner, which is evident from Ext.P9screen short of the respondents' website. The petitioner apprehends that the respondents may recover thedemand under Ext.P1 assessment order as threatened inExts.P3 to P8 notices. The entire proceedings leading toExt.P1 are arbitrary, unsustainable and in hostileviolation of the principles of the natural justice. Hence,the writ petition. 3. The 2[nd] respondent has filed a counter affidavit, inter-alia, admitting in paragraphs 6 and 8 that the e-mail was sent to an invalid email address and that thereappears to be a case for setting aside Ext.P1 assessmentorder, for fresh disposal, after giving the petitioner anopportunity to respond to the various notices issued tohim. Nevertheless, the said respondent has requestedthat the petitioner be directed to register his correct e-mail id in his e-filing account in the ITBA portal. 4. Heard; Sri. Marthanda Varma Pandalai, thelearned Counsel appearing for the petitioner andSri.Christopher Abraham, the learned Counsel appearing for the respondents. 5. Having considered the pleadings and materials on record and taking note of the unambiguous admission ofthe 2[nd] respondent in paragraphs 6 and 8 of the counteraffidavit, this Court has no hesitation to set aside Ext.P1assessment order and all consequential orders passedthereon, for the want of proper notice and hearing,which is undoubtedly a violation of the principles ofnatural justice. Resultantly, in exercise of the powers of this Court under Article 226 of the Constitution of India, I aminclined to allow the writ petition in the followingmanner: (i)Ext.P1 assessment order and Exts.P2 to P8consequential demand notices are set aside.consequential demand notices are set aside. (ii)The petitioner is directed to register hiscorrect e-mail id in his e-filing account of thecorrect e-mail id in his e-filing account of the ITBA portal, within two weeks from the date of receipt of a certified copy of thisjudgment.judgment. (iii)The respondents are directed to send fresh show cause notices to the petitioner's e-mail id immediately on the id getting registered. (iv)The petitioner shall, within a further two weeks from the date of receipt of the show cause notice, submit his reply with thesupporting documents.supporting documents. (i)Ext.P1 assessment order and Exts.P2 to P8consequential demand notices are set aside.consequential demand notices are set aside. (ii)The petitioner is directed to register hiscorrect e-mail id in his e-filing account of thecorrect e-mail id in his e-filing account of the ITBA portal, within two weeks from the date of receipt of a certified copy of thisjudgment.judgment. (iii)The respondents are directed to send fresh show cause notices to the petitioner's e-mail id immediately on the id getting registered. (iv)The petitioner shall, within a further two weeks from the date of receipt of the show cause notice, submit his reply with thesupporting documents.supporting documents. (v)The respondents shall on receipt of the reply submitted by the petitioner, finalise the show cause notice, in accordance with law, afteraffording the petitioner an opportunity ofbeing heard.affording the petitioner an opportunity ofbeing heard. (vi)Until such time orders are passed as directed above, all coercive proceedings pursuant to the demand in this writ petition shall stand deferred. The writ petition is ordered accordingly. Sd/- C.S.DIAS JUDGE rkc/09.06.23 APPENDIX OF WP(C) 30370/2022 PETITIONER EXHIBITS Exhibit-P1ASSESSMENT ORDER DATED 26-3-2022 BY THE1ST RESPONDENT Exhibit P2DEMAND NOTICE DATED 26-3-2022Exhibit P3PENALTY NOTICE U/S271(1)(C) DATED 16-8-2022 Exhibit -P4PENALTY NOTICE U/S 271(1)(B) DATED 16-08-2022 Exhibit- P5NOTICE U/S 271F DATED 16-8-2022Exhibit-P6PENALTY NOTICE U/S 271(1)(C) DATED 6-9-2022 Exhibit-P7PENALTY NOTICE U/S 271(B)DATED 6/9/2022Exhibit-P8PENALTY NOTICE U/S 271F DATED 6-9-2022Exhibit-P9SCREEN SHOT OF IT DEPARTMENT OFFICIALWEBSITE