Puliyassery Sasidharan vs The ...
2022 Latest Caselaw 8340 Ker

W.P(C).11459/22                       1



                  IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
                   THE HONOURABLE MR. JUSTICE GOPINATH P.
         FRIDAY, THE 1ST DAY OF JULY 2022 / 10TH ASHADHA, 1944
                          WP(C) NO. 11459 OF 2022
PETITIONER/S:

              PULIYASSERY SASIDHARAN
              AGED 62 YEARS
              S/O. RAGHAVAN, NEAR MERCY COLLEGE, VENKITESWARA
              GARDENS, PALLAKKAD 678 641
              BY ADVS.
              HARISANKAR V. MENON
              MEERA V.MENON


RESPONDENT/S:

              THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF
              INCOME TAX OFFICER
              NATIONAL E-ASSESSMENT CENTRE, DELHI 110 001
              BY ADVS.
              P.K.RAVINDRANATHA MENON (SR.)
              JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA


      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P(C).11459/22                             2




                                    JUDGMENT

Petitioner has approached this Court aggrieved by Ext.P5 order of

assessment for the assessment year 2015-16 issued under Section 144B of the

Income Tax Act (Faceless Assessment).

2. It is the submission of the learned counsel for the petitioner that

on receipt of Ext.P1 draft assessment order, the petitioner requested for time to

submit a reply, as is evident from Exts.P2 and P3. It is submitted that despite

asking for an adjournment almost immediately after receiving Ext.P1 and

despite the fact that the same was acknowledged by Ext.P4, Ext.P5 order of

assessment was issued on 07.3.2022 without noticing the fact that the

petitioner had requested for an adjournment.

3. The learned Standing Counsel for the respondent department

would contend that every possible opportunity was given to the petitioner. It is

submitted that prior to the transfer of files to the Faceless Assessment Centre,

the petitioner had been issued with notice under Section 142 which had been

served on the petitioner by speed post. It is submitted that the delivery of

notice earlier by speed post was on account of the fact that the petitioner failed

to respond to a notice sent via email. It is submitted that the petitioner is

purposefully delaying the proceedings and is, therefore, not entitled to any

relief under Article 226 of the Constitution of India. It is also pointed out that

the petitioner has an effective remedy of appeal against Ext.P5 order.

4. Having heard the learned counsel for the petitioner and the

learned Standing Counsel appearing for the department and taking note of

Exts.P2, P3 and P4, I am of the opinion that the petitioner can be granted an

opportunity to respond to Ext.P1 draft assessment order before the proceedings

are finalised against him. Therefore, Ext.P5 will stand set aside with a direction

to the respondent to provide a link to enable the petitioner to upload his reply.

If the petitioner submits a reply within five days from the date on which the

link is provided to him, the assessment shall be completed afresh after

considering the reply given by the petitioner and after affording an opportunity

of hearing to the petitioner, if the same is requested for. If the petitioner does

not submit a reply within five days from the date on which a link is provided to

him, as above, the petitioner will not be entitled to the benefit of this judgment

and in that event Ext.P5 will be treated as restored.

The writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE okb/1.7.22 //True copy// P.S. to Judge

APPENDIX OF WP(C) 11459/2022

PETITIONER EXHIBITS Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE RESPONDENT Exhibit P2 COPY OF REQUEST SUBMITTED BY THE PETITIONER Exhibit P3 COPY OF SCREENSHOT OF THE WEBPAGE OF THE DEPARTMENT Exhibit P4 COPY OF SYSTEM GENERATED E MAIL Exhibit P5 COPY OF ORDER ISSUED BY THE RESPONDENT FOR THE YEAR 2015-16