Saibala Komarapuram ... vs The National Faceless Assessment ...
2022 Latest Caselaw 7937 Ker

         IN THE HIGH COURT OF KERALA AT ERNAKULAM
                         PRESENT
          THE HONOURABLE MR. JUSTICE GOPINATH P.
  WEDNESDAY, THE 29TH DAY OF JUNE 2022/8TH ASHADHA, 1944
                 WP(C) NO. 14256 OF 2022


PETITIONER:

         SAIBALA KOMARAPURAM VENKITACHALAM,
         37/434, SREEPADMAM ROAD,
         FORT TRIVANDRUM, TRIVANDRUM-695 001.

         BY ADVS.
         T.M.SREEDHARAN (SR.)
         V.P.NARAYANAN
         ALAN PRIYADARSHI DEV

RESPONDENTS:

    1    THE NATIONAL FACELESS ASSESSMENT CENTRE,
         MAYUR BHAWAN, CONNAUGHT LANE,
         BARAKHAMBA ROAD, NEW DELHI-110 001,
         REPRESENTED BY THE PRINCIPAL CHIEF
         COMMISSIONER OF INCOME TAX (NAFAC).

    2    THE ADDITIONAL/JOINT/DEPUTY/
         ASSISTANT COMMISSIONER OF INCOME TAX/
         INCOME TAX OFFICER,
         NATIONAL FACELESS ASSESSMENT CENTRE
         (NATIONAL E-ASSESSMENT CENTRE),
         NEW DELHI-110 001.

    3    THE PRINCIPAL CHIEF COMMISSIONER OF
         INCOME TAX (KERALA),
         CENTRAL REVENUE BUILDING,
         I.S. PRESS ROAD, KOCHI-682 018.

         SRI CHRISTOPHER ABRAHAM -SC, IT.

     THIS WRIT PETITION    (CIVIL) HAVING COME UP      FOR
ADMISSION ON 29.06.2022,   THE COURT ON THE SAME       DAY
DELIVERED THE FOLLOWING:
 WP(C) No.14256/2022
                                 :2 :



                          JUDGMENT

Dated this the 29th day of June, 2022

The petitioner has approached this Court challenging

Ext.P11 order of assessment for the year 2013-'14 principally

on the ground that even before the time allowed to the

petitioner for filing reply in the show cause notice dated

24.03.2022, the portal was closed and the Assessing Officer

proceeded to pass the assessment order without considering

the reply of the petitioner.

2. The learned Standing Counsel appearing for the

Department points out that the Assessing Officer had fixed

11.30 a.m. on 26.03.2022 as the time for filing a reply to the

show cause notice. It is submitted that however, in the

system generated notice, the time was shown as 23.59 on

26.03.2022. It is fairly conceded that the portal was not open

till 23.59 on 26.03.2022.

3. Taking note of the submissions of the learned

counsel for the petitioner and the learned Standing Counsel WP(C) No.14256/2022

appearing for the Department, Ext.P11 assessment order will

stand set aside. The Assessing Officer shall provide a link for

enabling the petitioner to submit a reply to the show cause

notice. On the petitioner submitting a reply within the time to

be specified by the Assessing Officer, the assessment shall

be completed afresh in accordance with law.

The writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE ncd/29.06.22 WP(C) No.14256/2022

APPENDIX OF WP(C) 14256/2022

PETITIONER'S EXHIBITS

Exhibit P1 TRUE COPY OF THE NOTICE NO.ITBA/AST/S/148/2020-

21/1027062281(1) U/S 148 OF THE INCOME TAX ACT, 1961 DATED 8.5.2020.

Exhibit P2 TRUE COPY OF THE NOTICE DATED 27.7.2021 VIDE ITBA/AST/F/142(1)/2021- 22/1034461106(1) ISSUED BY THE FIRST RESPONDENT.

Exhibit P3 A TRUE COPY OF THE REPLY DATED 11.8.2021 FILED BEFORE THE FIRST RESPONDENT.

Exhibit P4        A TRUE COPY OF THE NOTICE U/S 142(1)
                  DATED           22.10.2021          VIDE
                  ITBA/AST/F/142(1)/2021-

22/1036530530(1) ISSUED BY THE FIRST RESPONDENT.

Exhibit P5 TRUE COPY OF THE REPLY DATED 28.10.2021 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

Exhibit P6 TRUE COPY OF THE NOTICE DATED 4.1.2022 UNDER SECTION 142(1) OF THE INCOME TAX ACT ISSUED BY THE FIRST RESPONDENT. Exhibit P7 TRUE COPY OF THE REPLY DATED 14.1.2022 IN THE WEBSITE OF THE DEPARTMENT. Exhibit P8 TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE FIRST RESPONDENT DATED 24.3.2022.

Exhibit P9 TRUE COPY OF THE REPLY FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT DATED 26.3.2022.

Exhibit P10 TRUE COPY OF THE SCREEN SHORT SHOWING THAT THIS CANNOT BE UPLOADED FROM THE WEBSITE DATED 26.3.2022.

Exhibit P11 TRUE COPY OF THE ASSESSMENT ORDER DATED 27.3.2022 FOR THE FINANCIAL YEAR 2013-14 ALONG WITH DEMAND NOTICE OF THE SAME DATE.

WP(C) No.14256/2022

Exhibit P12 TRUE COPY OF JUDGMENT DATED 2.6.2021 PASSED BY THE HON'BLE HIGH COURT OF DELHI IN W.P.C.5741/2021 IN THE CASE OF SANJAY AGGARWAL VS. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI. Exhibit P13 TRUE COPY OF THE INTERIM ORDER DATED 30.3.2022 IN WP(C) 11127/2022 IN THE CASE OF GOURI PARVATHI BAYI VS. UNION OF INDIA AND OTHERS.