Grand Jewellers vs The Commissioner Of Income Tax ...
2023 Latest Caselaw 4494 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                 THE HONOURABLE MR. JUSTICE T.R.RAVI
    WEDNESDAY, THE 12TH DAY OF APRIL 2023 / 22ND CHAITHRA, 1945
                       WP(C) NO. 13284 OF 2023


PETITIONER:

          GRAND JEWELLERS
          348/V. P. ADINJARAYII BUILDINGS,
          MC ROAD, KOOTHATTUKULAM P.O,
          ERNAKULAM , PIN - 686662 KERALA, INDIA
          REPRESENTED BY IT'S PARTNER
          MR. PRAVEEN KRISHNA GANESAN

          BY ADV K.LATHA



RESPONDENTS:

    1     THE COMMISSIONER OF INCOME TAX (APPEALS)
          INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE
          (NFAC), DELHI, 245-A, NORTH BLOCK,
          NEW DELHI, PIN - 110001

    2     THE INCOME TAX OFFICER
          OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX,
          CIRCLE -1, WARD 1 & TPS, ALUVA,
          ERNAKULAM, PIN - 683101

          SRI. CHRISTOPHER ABRAHAM, SC.




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
12.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 13284 OF 2023
                                   2



                             T.R. RAVI, J.
              --------------------------------------------
                     W. P. (C). No.13284 of 2023
               --------------------------------------------
                 Dated this the 12th day of April, 2023

                             JUDGMENT

Admit. Standing counsel takes notice for the respondents.

2. The petitioner has challenged Ext.P4 appellate order, which

according to the petitioner has been issued without hearing the

petitioner. It is submitted that even though the correct e-mail ID of

the petitioner is available in the records of the Department, Ext.P5

would show that the notice has been sent to a different e-mail ID.

3. The standing counsel fairly submitted that the appeal can

be reconsidered.

In the above circumstances, this writ petition is allowed. Ext.P4

order is set aside. There will be a direction to the 1 st respondent to

reconsider the appeal filed by the petitioner and pass fresh orders in

accordance with law.

Sd/-

T.R. RAVI JUDGE Pn WP(C) NO. 13284 OF 2023

APPENDIX OF WP(C) 13284/2023

PETITIONER'S EXHIBITS

Exhibit P1 THE TRUE COPY OF THE INCOME TAX PROFILE PAGE OF THE PETITIONER PERSONAL DETAILS

Exhibit P2 THE TRUE COPY OF THE INCOME TAX ASSESSMENT ORDER U/S 143 (3) OF THE INCOME TAX ACT 1961 FOR THE ASSESSMENT YEAR 2017-2018 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER

Exhibit P3 THE TRUE COPY OF THE APPEAL IN FORM NO.35 UNDER RULE 45 FILED BY THE PETITIONER BEFORE HE FIRST RESPONDENT THROUGH ONLINE AGAINST THE EXHIBIT P2 ASSESSMENT ORDER

Exhibit P4 THE TRUE COPY OF THE APPELLATE ORDER DATED 28-2-2023 ISSUED BY THE FIRST RESPONDENT IN APPEAL NO. CIT (A), KOCHI-2/10385/2019-20

Exhibit P5 THE TRUE COPY OF INTIMATION NOTICE SENT BY THE FIRST RESPONDENT TO THE PETITIONER IN EMAIL ID [email protected] DATED 30- 12-2020

Exhibit P5(A) THE TRUE COPY OF INTIMATION NOTICE SENT BY THE FIRST RESPONDENT TO THE PETITIONER IN EMAIL ID [email protected] DATED 04-11-2022

Exhibit P5(B) THE TRUE COPY OF INTIMATION NOTICE SENT BY THE FIRST RESPONDENT TO THE PETITIONER IN EMAIL ID [email protected] DATED 06-01-2023

Exhibit P5(C) THE TRUE COPY OF INTIMATION NOTICE SENT BY THE FIRST RESPONDENT TO THE PETITIONER IN EMAIL ID [email protected] DATED 20-02-2023