Wp(C)/38347/2023 Of Mr. Sham Basheer v. The Commissioner Of Income Tax (Appeals) -3

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 1 DAY OF FEBRUARY 2024 / 12TH MAGHA, 1945 WP(C) NO. 38347 OF 2023 PETITIONER: MR. SHAM BASHEER,AGED 52 YEARS, ASHIK MANZIL, NEAR VIMAL HOSPITAL, ETTUMANOOR,KOTTAYAM, KERALA, INDIA, PIN – 686631.BY ADV. SRI. K. LATHA RESPONDENTS: THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON01.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 DINESH KUMAR SINGH, J. -------------------------- W.P.(C) No. 38347 of 2023 ------------------------- Dated this the 1[st] day of February, 2024 JUDGMENT 1.The present writ petition has been filed by the petitioner who is an assessee under the provisions of the Income Tax Act, 1961. Againstthe assessment orders for the assessment years 2011-12 to 2014-15,the petitioner had filed appeals. The said appeals have been disposedof vide Exhibit P-2 series of orders. 2.The only ground which has been taken in the writ petition is thatthe petitioner was not afforded an opportunity of hearing and nocommunication for hearing was sent to the petitioner by the appellateauthority before passing the impugned Exhibit P-2 series orders onpetitioner’s appeals against the assessment orders in Exhibit P-1series. In response to the notice issued and directions passed by thisCourt in Orders dated 26.11.2023 and 30.11.2023, a statement hasbeen filed on behalf of the respondents. According to the statement,petitioner has given as many as five e-mail ids as mentioned inparagraph 2 of the statement, which is extracted hereunder forperusal; 2.The following Email ids have been provided by theappellant at various stages (filing of returns, filing ofappeals etc.) before the department and have beenregistered with the department. The details of such aregiven as under; 3.It is further stated that the latest e-mail id given by thepetitioner at the time of filing of appeal against the assessment orderfor the assessment year 2017-18 is ‘ ’. Thepetitioner has been issued notices of hearing on the latest e-mail id aswell as another e-mail id i.e. shamafcetmr @yahoo.comwhich is thelatest e-mail id given in on the return for the latest assessment yearand notices have been sent on the said e-mail id as is disclosed in paragraph 3, wrongly numbered as 2 in the statement. It is furtherstated that in response to the appeal in respect of the assessmentyear where the e-mail id has been given as ‘ ’petitioner has submitted online response on 30.01.2023. It istherefore submitted that the petitioner cannot turn around and say hedid not receive any notices of hearing in respect of the appeals againstassessment orders in Exhibit P-1 series when the petitioner himself hasgiven the latest e-mail id as ‘ ’ and inresponse to the notice issued in the appeal against the assessmentorder for the assessment years 2017-18, the petitioner has replied andreceived the notice. 4.Ms. Latha K., learned Counsel for the petitioner however submitsthat in the returns the petitioner had given the e-mail id‘ ’ and no communication has been sent on the said e-mail id to the petitioner. The e-mail id ‘ ’ is only given in the appeal filed against theassessment order for the assessment year 2017-18 and that appeal isstill pending for consideration. 5.I have considered the submissions. It is not in dispute the allthese e-mail ids which are mentioned in paragraph 2 of the statementhave been given by the petitioner. The latest e-mail id given by the 4.Ms. Latha K., learned Counsel for the petitioner however submitsthat in the returns the petitioner had given the e-mail id‘ ’ and no communication has been sent on the said e-mail id to the petitioner. The e-mail id ‘ ’ is only given in the appeal filed against theassessment order for the assessment year 2017-18 and that appeal isstill pending for consideration. 5.I have considered the submissions. It is not in dispute the allthese e-mail ids which are mentioned in paragraph 2 of the statementhave been given by the petitioner. The latest e-mail id given by the petitioner in the appeal filed against the assessment order for theassessment year 2017-18 ‘ ’on which thenotices have been sent which is evident from paragraph 3 wronglynumbered as 2 in the statement. The petitioner had received thecommunications in respect of the appeal against the assessment orderfor the assessment year 2017-18 on thee-mail‘ ’and petitioner has also submitted responseto the communication sent by the Department. Therefore, I am of theview that when the petitioner himself has given multiple e-mail idsand petitioner has responded to the notice issued on e-mail id‘ ’ on which the several communications forhearing of the appeal were issued, I find the stand of the petitionernot tenable and, therefore, the writ petition is dismissed. However, ifthe petitioner is aggrieved by the impugned appellate orders in ExhibitP-2 series, the petitioner may file appeal before the Income TaxAppellate Tribunal, if he so advised. Svn Sd/- DINESH KUMAR SINGH JUDGE PETITIONER’S EXHIBITS EXHIBIT P4TRUE COPY OF THE NOTICE/LETTER ABOUT EMAILCOMMUNICATIONS FOR THE YEAR 2011-2012 DATED03.11- 2022, 16-11-2022, 19-01-2023, 11-08-2023 AND 05-09-2023COMMUNICATIONS FOR THE YEAR 2011-2012 DATED03.11- 2022, 16-11-2022, 19-01-2023, 11-08-2023 AND 05-09-2023 EXHIBIT P4ATRUE COPY OF THE NOTICE/LETTER ABOUT EMAILCOMMUNICATIONS FOR THE YEAR 2012-2013 DATED21-10-2022. 03-11- 2022, 16-11-2022, , 19-01-2023, 11-08-2023, AND 05-09-2023COMMUNICATIONS FOR THE YEAR 2012-2013 DATED21-10-2022. 03-11- 2022, 16-11-2022, , 19-01-2023, 11-08-2023, AND 05-09-2023 EXHIBIT P4BTRUE COPY OF THE NOTICE/LETTER ABOUT EMAILCOMMUNICATIONS FOR THE YEAR 2013-2014 DATED21-10-2022. 15-11-2022, 16-11-2022, , 20-01-2023, 11-08- 2023, AND 05-09-2023COMMUNICATIONS FOR THE YEAR 2013-2014 DATED21-10-2022. 15-11-2022, 16-11-2022, , 20-01-2023, 11-08- 2023, AND 05-09-2023 EXHIBIT P4CTRUE COPY OF THE NOTICE/LETTER ABOUT EMAILCOMMUNICATIONS FOR THE YEAR 2014-2015 DATED21-10-2022. 15-11-2022, 16-11-2022, , 20-01-2023, 11-08-2023, AND 05-09-2023COMMUNICATIONS FOR THE YEAR 2014-2015 DATED21-10-2022. 15-11-2022, 16-11-2022, , 20-01-2023, 11-08-2023, AND 05-09-2023