Wp(C)/8659/2021 Of Rashtra Dharma Parishad v. Assistant Commissioner Of Income Tax (Exemption)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 31 DAY OF MAY 2022 / 10TH JYAISHTA, 1944WP(C) NO. 8659 OF 2021 PETITIONER/S: RASHTRA DHARMA PARISHADMADHAV NIVAS, PERANDOOR ROAD, ELAMAKKARA, ERNAKULAM-682026, KERALA , REPRESENTED BY ITS SECRETARY, SRI. K. LAKSHMY NARAYANAN.BY ADVS.ANIL D. NAIRSRI.SREEJITH R.NAIRSMT.TELMA RAJUSRI.SANGEETH JOSEPH JACOBSMT.CHRISTINA ANNA PAUL RESPONDENT/S: 1ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION)I.S.PRESS ROAD, CENTRAL REVENUE BUILDING, COCHIN-682 0182THE INCOME TAX OFFICER,NATIONAL E ASSESSMENT CENTER (NEAC), 2ND FLOOR, E-RAMP,ROOM NO. 401, JAWAHARLAL NEHRU STADIUM, NEW DELHI-110003 BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 8659 OF 2021 2 JUDGMENT Petitioner has approached this Court, challenging Ext.P15order which has been issued under the faceless assessmentscheme. 2.The learned counsel appearing for the petitionersubmits that without affording any opportunity and withoutissuing a draft assessment order or show cause notice, theassessing officer has issued Ext.P15 final assessment order,which is contrary to the provisions of Section 144B of theIncome Tax Act. The learned counsel appearing for the petitioner 3.Sri. Christopher Abraham, learned Standing Counselfor the Income Department would submit that the a draftassessment order had indeed uploaded by the assessing officer.However, he very fairly submits that the show cause noticewhich ought to have been issued to the petitioner was not soissued. 4.Taking into account the submissions made by thelearned counsel appearing for the petitioner and the learnedStanding Counsel, I am of the opinion that Ext.P15 order isonly to be set aside as the petitioner was not issued with ashow cause notice prior to the issuance of Ext.P15. This is ajt obviously contrary to the statutory provisions. In the result, the writ petition is allowed, quashingExt.P15 order, making it clear that this Court has notexpressed any opinion on the merits of the matter. It is open tothe authorities to issue fresh assessment order, after followingthe procedure prescribed in Section 144B of the Income TaxAct. I place on record my sincere appreciation for theextremely fair stand taken by the learned Standing counsel forthe Income Tax Department. sd/-GOPINATH P.JUDGE APPENDIX OF WP(C) 8659/2021 ajt obviously contrary to the statutory provisions. In the result, the writ petition is allowed, quashingExt.P15 order, making it clear that this Court has notexpressed any opinion on the merits of the matter. It is open tothe authorities to issue fresh assessment order, after followingthe procedure prescribed in Section 144B of the Income TaxAct. I place on record my sincere appreciation for theextremely fair stand taken by the learned Standing counsel forthe Income Tax Department. sd/-GOPINATH P.JUDGE APPENDIX OF WP(C) 8659/2021 PETITIONER EXHIBITSEXHIBIT P1TRUE COPY OF THE ACKNOWLEDGEMENT DATED 08.09.2018 (ASSESSMENT YEAR 2018-19)EXHIBIT P2TRUE COPY OF THE NOTICE DATED 22.09.2019 ISSUED BY THE 1ST RESPONDENT.EXHIBIT P3TRUE COPY OF THE REPLY DATED 05.10.2019 ALONGWITH INCOME DETAILS FILED BY THE PETITIONER.EXHIBIT P4TRUE COPY OF THE ACKNOWLEDGEMENT RECEIVED ON 07.10.2019.EXHIBIT P5TRUE COPY OF THE NOTICE DATED 05.05.2020 ISSUED BY THE 1ST RESPONDENT.EXHIBIT P6TRUE COPY OF THE LETTER DATED 14.05.2020 ALONG WITH DOCUMENTS FILED BY THE PETITIONER.EXHIBIT P7TRUE COPY OF THE ACKNOWLEDGEMENT DATED 20.05.2020.EXHIBIT P8TRUE COPY OF THE INTIMATION DATED 14.10.2020 ISSUED BY THE 2ND RESPONDENT.EXHIBIT P9TRUE COPY OF THE NOTICE DATED 21.12.2020 ISSUED BY THE 2ND RESPONDENT.EXHIBIT P10TRUE COPY OF THE LETTER DATED 06.01.2021 FILED BY THE PETITIONER.EXHIBIT P11TRUE COPY OF THE RETURN FOR THE YEAR 2016-17EXHIBIT P12TRUE COPY OF THE ASSESSMENT ORDER DATED 10.12.2018 FOR THE YEAR 2016-17EXHIBIT P13TRUE COPY OF THE RETURN DATED 31.08.2017 AND INTIMATION UNDER SECTION 143(1) DATED 27.02.2018.EXHIBIT P14TRUE COPY OF THE INTIMATION UNDER SECTION 143(1) DATED 27.02.2018.EXHIBIT P15TRUE COPY OF THE ORDER DATED 13.03.2021 ISSUED BY THE 2ND RESPONDENT.Exhibit P16TRUE COPY OF THE NOTICE DATED 9/7/2021 ISSUEDBY THE OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAXExhibit P17TRUE COPY OF THE REMINDER DATED 7/9/2021 ISSUED BY THE OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAXExhibit P18TRUE COPY OF THE REPLY LETTER DATED 9/9/2021 SUBMITTED ON BEHALF OF THE PETITIONERExhibit P19TRUE COPY AND ACKNOWLEDGMENT EVIDENCING FILING OF REPLY LETTER DATED 9/9/2021Exhibit P20TRUE COPY OF THE NOTICE DATED 15/7/2021 Exhibit P21 Exhibit P22 Exhibit P23 Exhibit P24 Exhibit P25 ISSUED BY THE NATIONAL FACELESS ASSESSMENT CENTRE, DELHI TRUE COPY OF LETTER DATED 20/7/2021 SUBMITTEDON BEHALF OF THE PETITIONER TRUE COPY OF ELECTRONIC ACKNOWLEDGEMENT EVIDENCING THE FILING OF LETTER DATED 20/7/2021 TRUE COPY OF THE NOTICE DATED9/3/2022 ISSUED BY THE NATIONAL FACELESS ASSESSMENT CENTRE, DELHI TRUE COPY OF THE REPLY DATED 12/3/2022 SUBMITTED ON BEHALF OF THE PETITIONER TRUE COPY OF ELECTRONIC ACKNOWLEDGEMENT EVIDENCING THE FILING OF REPLY DATED 12/3/2022