Wp(C)/31905/2022 Of Jaya Krisnan Gopalakrishnan v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 8 DAY OF DECEMBER 2022 / 17TH AGRAHAYANA, 1944 WP(C) NO. 31905 OF 2022 PETITIONER: RESPONDENT: JAYA KRISHNAN GOPALAKRISHNANAGED 50 YEARSS/O C.M GOPALAKRISHNAN NAIR,CHAMBADY HOUSE,49 -A CHAMBADY ROAD ELAMAKARA PO COCHIN, PIN - 682026BY ADVS.AJAY V.ANANDAJAY BEN JOSE THE INCOME TAX OFFICERINCOME TAX DEPARTMENT,NATIONAL FACELESS ASSESSMENT CENTRE,DELHI, PIN - 100001BY ADV CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON08.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 08[th] day of December, 2022 This writ petition has been filed challengingExt.P6 order of assessment on the ground that theassessment was completed without affording to thepetitioner an opportunity of personal hearing despitespecific request. 2. The respondent has filed a counter affidavitwherein in paragraph 5 it is stated as follows: “However, it is a fact that the petitioner hadrequested for an opportunity of personal hearingthrough Video Conferencing on 11th Septemberas evidenced by Ext.P5 in the Writ Petition. Butthe records do not indicate that an opportunity ofpersonal hearing through Video Conferencing wasgranted to the petitioner. The assessment orderis also silent on this matter. But provision of suchan opportunity is mandatory with effect from01.04.2022 if the assessee asks for the same, interms of 144B(6)(viii) of the Income Tax Act. Inthe circumstances, it is submitted that thisdeponent has no serious objection to the Hon'ble High Court setting aside Ext.P6 assessment orderfor fresh disposal in accordance with law afteraffording to the petitioner an opportunity forpersonal hearing through video conferencing.” In the light of the statement contained in paragraph 5 of the counter affidavit filed by therespondent, this writ petition is only to be allowed asit is clear that the petitioner was not offered anyopportunity of personal hearing despite specificrequest. Accordingly, the writ petition is allowed. Ext.P6order of assessment is set aside. The respondent isdirected to complete the assessment afresh inaccordance with law after affording to the petitioneran opportunity of being heard. Sd/- GOPINATH P. JUDGE APPENDIX OF WP(C) 31905/2022 PETITIONER’S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ORIGINAL RETURN OF INCOME DATED 30.12.2020DATED 30.12.2020 EXHIBIT P2TRUE COPY OF THE REVISED RETURN OF INCOME DATED21.01.202121.01.2021 EXHIBIT P3TRUE COPY THE SHOW CAUSE NOTICE DATED 6.09.2022EXHIBIT P4TRUE COPY OF THE ACKNOWLEDGEMENT OF THE RESPONSE/OBJECTION FILED BY THE PETITIONEREXHIBIT P4TRUE COPY OF THE ACKNOWLEDGEMENT OF THE RESPONSE/OBJECTION FILED BY THE PETITIONEREXHIBIT P5TRUE COPY OF THE SCREENSHORT OF THE INCOME TAX PORTAL WHEREIN THE PETITIONER HAS REQUESTED FORVIDEO CONFERENCEPORTAL WHEREIN THE PETITIONER HAS REQUESTED FORVIDEO CONFERENCE EXHIBIT P6TRUE COPY OF THE ASSESSMENT ORDER DATED 19.09.202219.09.2022 EXHIBIT P7TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON"BLE COURT IN WPC NO 15298 OF 2022 DATED 6.05.2022HON"BLE COURT IN WPC NO 15298 OF 2022 DATED 6.05.2022 RESPONDENTS' EXHIBITS:NIL TRUE COPY