Wp(C)/35663/2023 Of A. E. Varghese v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 10 DAY OF NOVEMBER 2023 / 19TH KARTHIKA, 1945WP(C) NO. 35663 OF 2023 PETITIONER/S: A. E. VARGHESEAGED 65 YEARSS/O. A. E. EDICHANDI, ARAKKANATIL HOUSE, ODAMPALLYROAD, THOPPUMPADY, ERNAKULAM, KOCHI, PIN - 682005 BY ADVS.ASWIN GOPAKUMARADITYA VENUGOPALANANWIN GOPAKUMARNIKITHA SUSAN PAULSONMAHESH CHANDRANSARANYA BABUSHALLET K. SAMTOMY THOMAS RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX (APPEALS)THE INCOME TAX DEPARTMENT NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), DELHI, PIN - 1100012INCOME TAX OFFICERNC WARD 2(5), NON-CORPORATE RANGE, XVI/997, A-21, 2ND FLOOR, L. G. TOWERS, P.T. JACOB ROAD, THOPPUMPADY, KOCHI, PIN - 682005BY ADVS.SRI.CHRISTOPHER ABRAHAMSRI.P.R.AJITH KUMAR(K/000708/1998) THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 10.11.2023, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: J U D G M E N T Heard Ms.Nikitha Susan Paulson, learnedcounsel for the petitioner, and Sri.P.R.Ajithkumar,learned Standing Counsel for the Income TaxDepartment. 2.Challenge in this writ petition is theorder dated 31.8.2023, Ext.P2, passed under Section250 of the Income Tax Act, 1961 ('Act', for short)by the first respondent in an appeal filed againstthe assessment order dated 28.12.2017 under Section143(3) of the Act. Learned counsel for thepetitioner vehemently argues that even though thepetitioner had given postal address of his counsel,it appears that neither his counsel nor thepetitioner did receive notice of hearing of theappeal. 3.Assessment order is of the assessment year2015-16. The assessment got completed on28.12.2017 by the assessing officer. During thecourse of the assessment, it was observed that thepetitioner had a cash deposit of Rs.1,24,25,000/- in the savings bank accounts with the ICICI Bank(Rs.1,15,25,000/-)andCanaraBank(Rs.9,00,000/-). Out of the aforesaid amount, sincethe petitioner/assessee failed to prove source forRs.53,03,000/-, the said amount was added as incomeof the petitioner/assessee. Aggrieved by the saidorder, the petitioner filed appeal. E-mail addressof the Chartered Accountant of the petitioner andphone number of the petitioner were given, whichare available/reflected in the portal. Theargument of the learned counsel for the petitionerthat the petitioner did not receive intimationregarding hearing of the appeal is liable to berejected, inasmuch as under the system followed,every notice is not only uploaded in the portal,but also sent by the Department through the e-mailaddress given by the assessee with real time SMSalert in the mobile number provided by theassessee. These are automated system without anyhumanitarian efforts. Therefore, I find nosubstance in the submission of the learned counselfor the petitioner that the petitioner did not receive intimation/notice regarding hearing of theappeal. The present writ petition is dismissed, asthere has been no substance. 4.However, it will be open to the petitionerto take recourse to the remedy available under thestatute before the Income Tax Appellate Tribunalagainst the impugned appellate order. If thepetitioner files appeal before the ITAT within aperiod of three weeks, the ITAT shall consider theappeal and take a decision expeditiously, inaccordance with law, without going into thequestion of limitation. With the aforesaid observations, the presentwrit petition is dismissed. Interlocutory application, if any, in thepresent writ petition stands dismissed. jg Sd/- DINESH KUMAR SINGH JUDGE WP(C) NO. 35663 OF 2023 APPENDIX OF WP(C) 35663/2023 PETITIONER EXHIBITS Exhibit P1A TRUE COPY OF THE FORM 35 APPEAL FILED BY THE PETITIONER Exhibit P2A TRUE COPY OF THE ORDER DATED 31.08.2023 BEARING DIN & ORDER NO. ITBA/ NFAC/S/250/2023-24/1055633791(1) ISSUED BY RESPONDENT NO. 1 With the aforesaid observations, the presentwrit petition is dismissed. Interlocutory application, if any, in thepresent writ petition stands dismissed. jg Sd/- DINESH KUMAR SINGH JUDGE WP(C) NO. 35663 OF 2023 APPENDIX OF WP(C) 35663/2023 PETITIONER EXHIBITS Exhibit P1A TRUE COPY OF THE FORM 35 APPEAL FILED BY THE PETITIONER Exhibit P2A TRUE COPY OF THE ORDER DATED 31.08.2023 BEARING DIN & ORDER NO. ITBA/ NFAC/S/250/2023-24/1055633791(1) ISSUED BY RESPONDENT NO. 1 Exhibit P3A TRUE COPY OF THE SCREENSHOT OF THE INCOME TAXPORTAL OF THE PETITIONER Exhibit P4A TRUE COPY OF THE DEMAND NOTICE DATED 16.10.2023 BEARING DIN NO. ITBA/COM/F/17/2023-24/1057074299(1)