Alliance Homes vs The ...
2022 Latest Caselaw 9619 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                THE HONOURABLE MR. JUSTICE GOPINATH P.
     THURSDAY, THE 25TH DAY OF AUGUST 2022 / 3RD BHADRA, 1944
                       WP(C) NO. 22904 OF 2021
PETITIONER:

          M/S.ALLIANCE HOMES,
          FIRST FLOOR, PRESTIGE CENTRE,
          OPP.SUB-REGISTRAR OFFICE, KANNUR-670 002.
          REPRESENTED BY ITS EXECUTIVE MANAGER, MOIDU.V.

          BY ADVS.
          C.AJITH KUMAR
          RAJEEVU L.G.



RESPONDENTS:

    1     THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF
          INCOME TAX/INCOME TAX OFFICER,
          INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT
          CENTRE, NEW DELHI-110 003.

    2     THE ASSISTANT COMMISSIONER,
          OFFICE OF THE DEPUTY COMMISSIONER OF INCOME TAX,
          CIRCLE-I, KANNUR-670 001.

    3     THE INCOME TAX OFFICER,
          CIRCLE-I, AAYAKAR BHAVAN, OFFICE OF THE ADDL./JOINT
          COMMISSIONER OF INCOME TAX,
          KANNOTHUMCHAL, CHOVVA(P.O), KANNUR-670 006.

          BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
25.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 22904 OF 2021

                                 2




                           JUDGMENT

The petitioner has approached this Court being

aggrieved by Ext.P11 order of assessment. The short

contention taken by the learned counsel for the petitioner is

that Ext.P11, which is an order by the National Faceless

Assessment Centre, was issued without affording to the

petitioner an opportunity of hearing through video

conferencing despite specific request.

2. When this matter is taken up for consideration

today, the learned Standing Counsel appearing for the

respondent Department states that as per instructions

received by him, the scheduling of video conferencing was

communicated to the petitioner twice. However, it is seen

that the said communication has bounced back for some

reason.

3. Having regard to the aforesaid submissions,

Ext.P11 order of assessment will stand quashed. The

assessment shall be completed by the National Faceless

Assessment Centre afresh after affording an opportunity of WP(C) NO. 22904 OF 2021

hearing to the petitioner through video conferencing. The

petitioner shall also be permitted to upload all documents

that may be necessary for the petitioner to substantiate its

case. The communication regarding video conferencing shall

be sent to the following e-mail I.D's provided by the learned

counsel for the petitioner:-

[email protected] and [email protected]

The fresh assessment shall be completed within a period of

three months from the date of receipt of certified copy of the

judgment.

The writ petition will stand disposed of as above.

Sd/-

GOPINATH P.

JUDGE DK WP(C) NO. 22904 OF 2021

APPENDIX OF WP(C) 22904/2021

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE NOTICE DATED 16/04/2019 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER

Exhibit P2 TRUE COPY OF THE COMPUTATION STATEMENT FOR THE ASSESSMENT YEAR, 2017-18 SUBMITTED BY THE PETITIONER.

Exhibit P3 TRUE COPY OF THE NOTICE DATED 22/08/2019 ISSUED BY THE 2ND RESPONDENT.

Exhibit P4 TRUE COPY OF THE REPLY DATED 30/08/2019 ISSUED BY THE PETITIONER TO THE 3RD RESPONDENT.

Exhibit P5 TRUE COPY OF THE LETTER DATED 22/11/2019 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER

Exhibit P6 TRUE COPY OF THE LETTER DATED 25/11/2019 ISSUED BY THE PETITIONER TO THE 2ND RESPONDENT.

Exhibit P7 TRUE COPY OF THE NOTICE DATED 25/08/2021 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.

Exhibit P8 TRUE COPY OF THE REPLY DATED 30/08/2021 ISSUED BY THE PETITIONER TO THE 1ST RESPONDENT.

Exhibit P9 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 06/09/2021 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.

Exhibit P10 TRUE COPY OF THE REPLY DATED 15/09/2021 SUBMITTED BY PETITIONER BEFORE THE 1ST RESPONDENT.

Exhibit P11 TRUE COPY OF THE ASSESSMENT ORDER WP(C) NO. 22904 OF 2021

DATED 24/09/2021 PASSED BY THE 1ST RESPONDENT.

Exhibit P12 TRUE COPY OF THE NOTICE OF DEMAND DATED 24/09/2021 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER.