Al Manama Retail Private Limited vs National E-Assessment Centre
2021 Latest Caselaw 14700 Ker

              IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                   PRESENT
                 THE HONOURABLE MR.JUSTICE S.V.BHATTI
                                      &
          THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
     WEDNESDAY, THE 14TH DAY OF JULY 2021 / 23RD ASHADHA, 1943
                              WA NO. 881 OF 2021
 AGAINST THE ORDER/JUDGMENT IN WP(C) 11704/2021 OF HIGH COURT OF
                              KERALA, ERNAKULAM
APPELLANT/S:

            AL MANAMA RETAIL PRIVATE LIMITED
            MANAM HOUSE, BUILDING NO. MP X 614 UMAYANALLOOR POST,
            KOLLAM 691 589 KERALA (REPRESENTED BY ITS MANAGING
            DIRECTOR MR A.K SABEER)

            BY ADVS.
            M.P.SHAMEEM AHAMED
            CYRIAC TOM



RESPONDENT/S:

    1        NATIONAL E-ASSESSMENT CENTRE
             DELHI, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, 401,
             2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI 110 003

    2        UNION OF INDIA
             REPRESENTED BY REVENUE SECREETARY, DEPARTMENT OF
             REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH
             BLOCK NEW DELHI 110 001

             SC JOSE JOSEPH


        THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 14.07.2021, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.A. No. 881/2021
                                    -2-




                          JUDGMENT

S.V. Bhatti, J.

Heard Adv.shameem Ahamed M.P and Standing Counsel

Mr.Jose Joseph for parties.

2. The intra court appeal is directed against the

judgment dated 16.06.2021 in W.P.(C) No.11704 of 2021.

3. Writ petitioner is the appellant. The learned Single

Judge through the judgment under appeal, having regard to the

circumstances of the case, particularly that Ext.P10 is an order

of assessment against which the appellant has the remedy of

statutory appeal, declined to exercise writ jurisdiction. The

learned Single Judge, however, granted one month time to

appellant to prefer appeal against Ext.P10 assessment order.

Hence the appeal.

W.A. No. 881/2021

3. Adv.Shameem Ahamed tried to convince us, with a

few dates and events to bring home the point that the

assessment officer did not give effective opportunity to meet

the contents in Ext.P8 show-cause notice. According to him, the

pandemic circumstances which are prevalent in the state ought

to have weighed both with the assessing officer firstly, for

granting more time instead of passing an ex parte assessment

order, and secondly, the learned Single Judge ought to have set

aside Ext.P10 and remitted the matter to Assessment Officer for

consideration and disposal afresh in accordance with law.

4. Per contra the learned Standing Counsel argues that

the series of notices issued would go to show that the argument

that effective opportunity was not given to the appellant may

not stand to scrutiny. He further argued that under the Income

Tax Act, three-tier redressal mechanism is provided for and the

writ remedy is not availed by a party or entertained by the W.A. No. 881/2021

court as a matter of course. He submits, therefore, no exception

to the observation to the learned single judge declining to

exercise his jurisdiction could be noted. He prays for dismissing

the appeal.

We have also heard the learned counsel on the additional

and alternative submission of the appellant that the remedy of

appeal even if treated as effective and efficacious still the

appellant assessee would be subjected to deposit substantial

amount for stay and ward off recovery in terms of the

assessment order. Through the judgment under appeal, the

learned Single judge has stopped the recovery proceedings and

kept in abeyance recovery for one month. After hearing both

the counsel, we are convinced that the writ appeal could be

disposed of as follows:

a) The appellant files an appeal against Ext.P10 within two

weeks from today by enclosing a copy of the instant judgment. W.A. No. 881/2021

b) The appellate authority shall dispose of the appeal filed

by the appellant within six months from the date of

presentation. There shall be stay of recovery pursuant to

Ext.P10 for six months two weeks from today.

Writ appeal is disposed of as indicated above.

Sd/-

S.V.BHATTI JUDGE

Sd/-

BECHU KURIAN THOMAS JUDGE

JS