Kerala High Court
Asianet Digital Network Private ... vs Union Of India on 6 October, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
WEDNESDAY, THE 6TH DAY OF OCTOBER 2021 / 14TH ASWINA, 1943
WP(C) NO. 13134 OF 2021
PETITIONER:
ASIANET DIGITAL NETWORK PRIVATE LIMITED
2A, 2ND FLOOR, CARNIVAL TECHNOPARK, KARIYAVATTOM
TECHNOPARK, THIRUVANANTHAPURAM-695 581, REPRESENTED BY ITS
EXECUTIVE DIRECTOR (FINANCE & COMPLIANCES), MR.SURESH.P.S.
BY ADVS.
M.GOPIKRISHNAN NAMBIAR
KURYAN THOMAS
K.JOHN MATHAI
JOSON MANAVALAN
PAULOSE C. ABRAHAM
RAJA KANNAN
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY ITS REVENUE SECRETARY, MINISTRY OF FINANCE,
NEW DELHI-110 004.
2 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME
TAX/INCOME TAX OFFICER,
NATIONAL E-ASSESSMENT CENTRE, ROOM NO.401, 2ND FLOOR, E-
RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI-110 003.
3 ASSISTANT COMMISSIONER OF INCOME TAX,
CIRCLE -1(1), AYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-
695 003.
BY ADV SRI.KRISHNADAS P.NAIR, CGC
SRI.CHRISTOPHER ABRAHAM-SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
06.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No. 13134 of 2021
2
BECHU KURIAN THOMAS, J.
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W.P.(C)No. 13134 of 2021
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Dated this the 6th day of October, 2021
JUDGMENT
Petitioner challenges Ext.P6 final order of assessment
issued by the second respondent. The reason for invoking
remedy under Article 226 is the claim of violation of
principles of natural justice.
2. According to the petitioner, a draft assessment
order was issued on 02.04.2021 directing the petitioner to
file its objection on or before 06.04.2021. Since very
minimal period was granted to the petitioner to file
objection, petitioner sought for a breathing time till
13.04.2021 to file its objection as is evident from Ext.P5.
However, disregarding the request for the aforesaid
reasonable time for filing the objection, the assessing
officer proceeded to pass Ext.P6 final orders of assessment
on 07.04.2021.
W.P.(C)No. 13134 of 2021
3. I have heard Adv. Kuryan Thomas, the learned
Counsel for the petitioner as well as Adv. Christopher
Abraham, the learned Standing Counsel for the respondent,
Income Tax department.
4. On a perusal of the pleadings of the case and on
considering the nature of the assessment order that has
been passed, I am satisfied that this is a clear instance
where the principles of natural justice have been violated.
5. The request for time till 13.04.2021 in the
circumstance of the case was a reasonable request. There
was no occasion for the respondent to deny such a request
made by the petitioner. It is essential that an assessment
order being the foundation on which the rights and
obligations of assessees accrue, reasonable period of time
be granted for the assessees to raise objections in
accordance with law as it deems fit. Failure to grant
sufficient time to file an objection, in the absence of any
other compelling circumstances, is certainly an instance of
intrusion of the principles of natural justice.
W.P.(C)No. 13134 of 2021
Accordingly, I set aside Ext.P6 order of assessment and
direct fresh orders to be issued. To avoid delay in the
matter, petitioner is directed to file its objections to Ext.P4
draft assessment order on or before 10.11.2021 so that the
respondent concerned can consider and pass appropriate
orders after granting an opportunity of hearing to the
petitioner as expeditiously as possible, without further
delay. To enable the petitioner to file reply as directed in
the judgment, the respondent shall keep the electronic
portal of the department open for such filing till 10.11.2021.
The writ petition is allowed as above.
Sd/-
BECHU KURIAN THOMAS
JUDGE
AJ/06.10.2021
W.P.(C)No. 13134 of 2021
APPENDIX OF WP(C) 13134/2021
PETITIONER EXHIBITS
Exhibit P1 THE TRUE COPY OF THE NOTIFICATION
370149/154/2019-TPL (SO 3264(E) DATED
12.09.2019 ISSUED BY THE CENTRAL BOARD
OF DIRECT TAXES, UNDER THE 1ST
RESPONDENT.
Exhibit P2 THE TRUE COPY OF THE NOTIFICATION
NO.60/2020/F.NO.370149/154/TPL (SO
2745(E) DATED 13.08.2020 ISSUED BY THE
CENTRAL BOARD OF DIRECT TAXES, UNDER THE
1ST RESPONDENT.
Exhibit P3 THE TRUE COPY OF THE NOTIFICATION
NO.61/2020/F.NO.370149/154/2019-TPL (SO
2746(E) DATED 13.08.2020 ISSUED BY THE
CENTRAL BOARD OF DIRECT TAXES, UNDER THE
1ST RESPONDENT.
Exhibit P4 THE TRUE COPY OF THE DRAFT ASSESSMENT
ORDER DATED 02.04.2021 ISSUED BY THE 2ND
RESPONDENT FOR THE AY 2018-19.
Exhibit P5 THE TRUE COPY OF THE WEB SCREEN SHOT OF
THE INCOME TAX E-PORTAL, REFLECTING THE
TIME EXTENSION REQUEST FILED BY THE
PETITIONER TO RESPONDENT TO EXT.P4 DRAFT
ASSESSMENT ORDER.
Exhibit P6 THE TRUE COPY OF THE FINAL ASSESSMENT
ORDER DATED 07.04.2021 ISSUED BY THE 2ND
RESPONDENT UNDER SECTION 143(3) READ
WITH SECTIONS 143(3A) & 143(3B) OF THE
ACT, FOR THE AY 2018-19.
Exhibit P7 THE TRUE COPY OF THE ORDER DATED
28.04.2021 ISSUED BY THE HIGH COURT OF
JUDICATURE AT MADRAS, IN WP
NO.10693/2021 AND WMP NOS.11326 AND
11327/2021.
