M/S. Wayanad Social Service ... vs The ...
2021 Latest Caselaw 15566 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
                  THE HONOURABLE MR. JUSTICE A.M.BADAR
        FRIDAY, THE 23RD DAY OF JULY 2021 / 1ST SRAVANA, 1943
                        WP(C) NO. 12399 OF 2021
PETITIONER/S:

           M/S. WAYANAD SOCIAL SERVICE SOCIETY,
           1, MANANTHAVADY, WAYANAD, KERALA-670645,

           REPRESENTED BY ITS SECRETARY, FR. POWLOSE KOOTTALA
           JOSEPH.

           BY ADVS.
           HARISANKAR V. MENON
           MEERA V.MENON



RESPONDENT/S:

           THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF
           INCOME TAX /INCOME TAX OFFICER, NATIONAL E-ASSESSMENT
           CENTRE,

           DELHI-110001.

           SRI. CHRISTOPHER ABRAHAM , STANDING COUNSEL
s




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 12399 OF 2021          2




                              JUDGMENT

Heard both sides.

2. The learned counsel appearing for the petitioner submits

that petitioner was served with draft assessment order and he was

granted time to file reply to that draft assessment order by

10.05.2021. My attention is drawn to the communication of the

petitioner to the respondent intimating to the respondent that the

State of Kerala is under complete lockdown from 08.05.2021, which

was preceded by partial lockdown from 05.05.2021. It was informed

to the respondent that because of the lockdown, legal consultant of the

petitioner is not working and a prayer was made for extension of time.

However, it seems that without extending any time, the respondent

proceeded to finalise the assessment and passed assessment order on

23.05.2021, with an observation that the assessee has failed to reply

to the show cause notice. Communication of the assessee which is at

Ext.P14 is completely ignored by the respondent.

3. Learned Standing Counsel appearing for the respondent

opposed the petition.

4. I have considered the submissions so advanced. It is writ

large from the records that principles of natural justice were not

followed while passing the impugned assessment order at Ext.P15 on

23.05.2021. The State of Kerala was in partial lockdown from

05.05.2021 and under complete lockdown from 08.05.2021. The

petitioner was granted time upto 10.05.2021 for filing reply to the draft

assessment order. The petitioner sought extension of time as seen

from the communication at Ext.P14. Without considering that request,

the assessment was finalised. In this view of the matter, the

impugned assessment order is passed in patent violation of principles

of natural justice as well as Section 144B of the Income Tax Act.

Hence, the writ petition is allowed with the following order:-

The impugned assessment order at Ext.P15 is quashed and set

aside. The matter is relegated to the respondent for undertaking fresh

assessment, by following principles of natural justice, by inviting reply

from the petitioner and then passing necessary order according to law,

within a period of three months from the date of communication of this

judgment, as suggested by the learned Standing Counsel for the

respondent. The learned Standing Counsel to communicate this

judgment to the concerned respondent for compliance.

Sd/-

A.M.BADAR JUDGE ajt

APPENDIX OF WP(C) 12399/2021

PETITIONER EXHIBITS

Exhibit P1 COPY OF NOTICE ISSUED BY THE ASSISTANT COMMISSIONER OF INCOME TAX DATED 22/09/2019.

Exhibit P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE ASSISTANT COMMISSIONER OF INCOME TAX (E- VERIFICATION) DATED 09/01/2020.

Exhibit P3 COPY OF NOTICE ISSUED BY THE RESPONDENT DATED 08/05/2020.

Exhibit P4 COPY OF E-PROCEEDINS RESPONSE ACKNOWLEDGEMENT.

Exhibit P5 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE INCOME TAX OFFICER.

Exhibit P6 COPY OF NOTICE ISSUED BY THE RESPONDENT TO THE PETITIONER DATED 14/10/2020.

Exhibit P7 COPY OF NOTICE ISSUED BY THE RESPONDENT TO THE PETITIONER DATED 27/11/2020.

Exhibit P8 COPY OF E-PROCEEDINGS RESPONSE ACKNOWLEDGEMENT DATED 27/11/2020.

Exhibit P9 COPY OF NOTICE ISSUED BY THE RESPONDENT TO THE PETITIONER DATED 22/02/2021.

Exhibit P10 COPY OF REPLY SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT DATED 07/03/2021.

Exhibit P11 COPY OF NOTICE ISSUED BY THE RESPONDENT DATED 18/03/2021.

Exhibit P12 COPY OF THE REPLY FILED BY THE PETITIONER BEFORE THE RESPONDENT DATED 25/03/2021.

Exhibit P13 COPY OF NOTICE ISSUED BY THE RESPONDENT TO THE PETITIONER DATED 03/05/2021.

Exhibit P14 COPY OF WEBPAGE OF THE DEPARTMENT EVIDENCING THE ADJOURNMENT REQUEST DATED 25/05/2021.

Exhibit P14(a) COPY OF WEBPAGE OF THE DEPARTMENT EVIDENCING THE ADJOURNMENT REQUEST DATED 25/05/2021.

Exhibit P15 COPY OF ASSESSMENT ORDER ISSUED BY THE RESPONDENT FOR THE YEAR 2018-2019.

Exhibit P16 COPY OF NOTIFICATION NO. SO 3264(E) ISSUED BY THE MINISTRY OF FINANCE, NEW DELHI DATED 12/09/2019.

Exhibit P16(a) COPY OF NOTIFICATION NO. SO 2745(E) ISSUED BY THE MINISTRY OF FINANCE, NEW DELHI DATED 13/08/2020.