Wp(C)/34046/2023 Of Anna Aluminium Company (P) Ltd v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 3 DAY OF NOVEMBER 2023 / 12TH KARTHIKA, 1945 WP(C) NO. 34046 OF 2023 PETITIONER: ANNA ALUMINIUM COMPANY (P) LTD.,KP 11/847, KIZHAKKAMBALAM, ALUVA,ERNAKULAM DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR MR. BOBBY M. JACOB, PIN – 683562. BY ADVS. SRI. ABRAHAM JOSEPH MARKOS SRI. AIBEL MATHEW SIBY SRI. ISAAC THOMAS SRI. JOHN VITHAYATHIL SRI. ALEXANDER JOSEPH MARKOS SRI. P. G. CHANDAPILLAI ABRAHAM SRI. SHARAD JOSEPH KODANTHARA RESPONDENTS: 1THE ASSISTANT COMMISSIONER OF INCOME TAX,CORPORATE CIRCLE 1(1), CENTRAL REVENUE BUILDING, I. S. PRESS ROAD, KOCHI, PIN – 682018.2COMMISSIONER OF INCOME TAX (APPEALS),NATIONAL FACELESS APPEAL CENTRE (NFAC), NEW DELHI, PIN – 110001.3THE COMMISSIONER OF INCOME TAX,NATIONAL FACELESS E-ASSESSMENT CENTRE,NEW DELHI, PIN – 110001.4CENTRAL BOARD OF DIRECT TAXES,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI,REPRESENTED BY ITS SECRETARY, PIN – 110001. BY ADV. SRI. JOSE JOSEPH – SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON03.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DINESH KUMAR SINGH, J. -------------------------- W.P.(C) No.34046 of 2023 ------------------------- Dated this the 3[rd] day of November, 2023 JUDGMENT 1.The petitioner had filed appeal under Section 250 of the IncomeTax Act, 1961 against the assessment order 31.03.2016 in respect ofthe assessment year 2013-14. Vide Exhibit P-6 communication dated26.07.2023, the petitioner was given an opportunity to request forpersonal hearing to make oral submission in respect of his casethrough video conferencing facility. The petitioner was directed tosubmit his request for personal hearing through video conferencingfacility through the registered e-mail www.incometax.gov.inby 11.00am of 28.07.2023. It was also made clear that if no request forpersonal hearing would be received by the given time and date, theappeal would get finalised as per materials available on record. 2.After receiving the said communication, the petitionerresponded vide the communication dated 28.07.2023 seeking hearingthrough video conferencing. Despite this communication, thepetitioner was not afforded with an opportunity of hearing and theimpugned order in Exhibit P-8 came to be passed. 3.Considering the fact that the petitioner had specificallyrequested for personal hearing in response to the communication in Exhibit P-6 and the petitioner was not afforded with an opportunity ofhearing and the the appeal got finalised vide Exhibit P-8 order, I findthat there has been violation of the prescribed principles of naturaljustice in passing the Exhibit P-8 order. 4.In view thereof, the present writ petition is hereby allowed, theimpugned order in Exhibit P-8 is set aside and the matter is remandedback to file of the 2[nd] respondent to decide the appeal afresh afteraffording an opportunity of hearing to the petitioner for which acommunication should be sent to the petitioner intimating him thedate and time for personal hearing. If the petitioner does not avail thisopportunity, it is made clear that no further opportunities shall beafforded to the petitioner and the 2[nd] respondent would be free topass the order in accordance with the law. With the above directions, the present writ petition standsallowed. Sd/- DINESH KUMAR SINGH JUDGE APPENDIX OF WP(C) 34046/2023 PETITIONER’S EXHIBITS EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED31.03.2016 PASSED BY THE 1ST RESPONDENT31.03.2016 PASSED BY THE 1ST RESPONDENT EXHIBIT P2TRUE COPY OF THE ACKNOWLEDGMENT OF RECEIPT OFTHE APPEAL TOGETHER WITH THE APPEALMEMORANDUM DATED 15.06.2016THE APPEAL TOGETHER WITH THE APPEALMEMORANDUM DATED 15.06.2016 With the above directions, the present writ petition standsallowed. Sd/- DINESH KUMAR SINGH JUDGE APPENDIX OF WP(C) 34046/2023 PETITIONER’S EXHIBITS EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED31.03.2016 PASSED BY THE 1ST RESPONDENT31.03.2016 PASSED BY THE 1ST RESPONDENT EXHIBIT P2TRUE COPY OF THE ACKNOWLEDGMENT OF RECEIPT OFTHE APPEAL TOGETHER WITH THE APPEALMEMORANDUM DATED 15.06.2016THE APPEAL TOGETHER WITH THE APPEALMEMORANDUM DATED 15.06.2016 EXHIBIT P3TRUE COPY OF THE CIRCULAR NO. 20/2016 DATED26.05.2016 ISSUED BY 4TH RESPONDENT CBDT26.05.2016 ISSUED BY 4TH RESPONDENT CBDT EXHIBIT P4TRUE COPY OF THE RESPONSE TOGETHER WITHWRITTEN SUBMISSIONS DATED 21.06.2023 FILED BYTHE PETITIONERWRITTEN SUBMISSIONS DATED 21.06.2023 FILED BYTHE PETITIONER EXHIBIT P5TRUE COPY OF RESPONSE DATED 18.7.2023 FILEDBY THE PETITIONERBY THE PETITIONER EXHIBIT P6TRUE COPY OF THE NOTICE DATED 26.07.2023ISSUED BY THE 2ND RESPONDENTISSUED BY THE 2ND RESPONDENT EXHIBIT P7TRUE COPY OF THE RESPONSE/ADJOURNMENT DATED26.07.2023 DOWNLOADED FROM THE WEBSITE26.07.2023 DOWNLOADED FROM THE WEBSITE EXHIBIT P8TRUE COPY OF THE ORDER DATED 19.08.2023ISSUED BY THE 2ND RESPONDENTISSUED BY THE 2ND RESPONDENT