Alhind Travel Portal Llp vs Addl/Joint/Deputy/ Assistant ...
2023 Latest Caselaw 8721 Ker

          IN THE HIGH COURT OF KERALA AT ERNAKULAM

                           PRESENT

              THE HONOURABLE MR.JUSTICE C.S.DIAS

  WEDNESDAY, THE 9TH DAY OF AUGUST 2023 / 18TH SRAVANA, 1945

                    WP(C) NO. 20172 OF 2021

PETITIONER:

          M/S ALHIND TRAVEL PORTAL LLP
          1ST FLOOR, ALHIND TOWER, OPP PLANETARIUM, JAFFER
          KHAN COLONY ROAD, KOZHIKODE, REPRESENTED BY
          P.V.VALSARAJ, MANAGING PARTNER

          BY ADVS.HARISANKAR V. MENON
          MEERA V.MENON


RESPONDENT:

          ADDL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF
          INCOME TAX/ INCOME TAX OFFICER
          NATIONAL TAX OFFICER, NATIONAL- E-ASSESSMENT
          CENTRE, INCOME TAX DEPARTMENT, DELHI-110 001

          BY ADV CHRISTOPHER ABRAHAM, INCOME TAX
          DEPARTMENT


    THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
09.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 20172 OF 2021

                              :: 2 ::



                           JUDGMENT

Dated this the 9th day of August 2023

The writ petition is filed assailing Ext.P7 order

passed by the respondent.

2. The petitioner's case is that it is an assessee

under the Income Tax Act, 1961. The petitioner had

filed returns for the assessment year 2018-19. The

respondent issued Ext.P1 notice directing the petitioner

to furnish various accounts. The petitioner had filed

Ext.P1(a) reply to Ext.P1 notice. Thereafter, the

respondent issued several other notices calling for

additional information. The petitioner requested for a

personal hearing through the video conferencing

facility, as evidenced by Ext.P3(a) letter. However, the

respondent, without adhering to Ext.P3(a) request, has

passed Ext.P7 assessment order. Ext.P7 order has

been passed in violation of the rudimentary principles

of natural justice. Hence, the writ petition. WP(C) NO. 20172 OF 2021

:: 3 ::

3. The respondent has filed a statement through

its Standing Counsel, inter alia, conceding in paragraph

5 that no personal hearing was granted to the

petitioner, as requested in Ext.P3(a) letter. The

respondent has no objection in Ext.P7 order being set

aside and the matter being considered afresh, after

affording the petitioner an opportunity of being heard.

4. Heard; Sri.Harisankar V Menon, the learned

counsel for the petitioner and Sri.Christopher Abraham,

the learned counsel appearing for the respondents.

5. Having considered the pleadings and materials

on record and taking note of the fair stand taken by the

respondent in paragraph 5 of the statement, I deem it

appropriate to set aside Ext.P7 order and direct the

respondent to afford the petitioner an opportunity of

being heard, as requested in Ext.P3(a) letter, before

finalising Ext.P1 notice.

WP(C) NO. 20172 OF 2021

:: 4 ::

Resultantly, in exercise of the plenary powers of

this Court under Article 226 of the Constitution of India,

I order the writ petition as follows:

(1)Ext.P7 order and Annexure A show cause notice are set aside.

(2)The respondent is directed to reconsider the matter afresh, after affording the petitioner an opportunity of being heard through the video conferencing.

(3)The respondent is directed to send a notice to the petitioner through e-mail and through its online portal fixing the date of the hearing.

(4)The respondent shall, after hearing the petitioner, finalise the proceedings in accordance with law and as expeditiously as possible.

sd/-

C.S.DIAS JUDGE jes WP(C) NO. 20172 OF 2021

:: 5 ::

APPENDIX OF WP(C) 20172/2021

PETITIONER'S EXHIBITS:

Exhibit P1 COPY OF THE NOTICE ISSUED BY THE RESPONDENT

Exhibit P1A COPY OF WEBPAGE ALONG WITH A COVERING LETTER

Exhibit P2 COPY OF NOTICE ISSUED BY THE RESPONDENT

Exhibit P2A COPY OF NOTICE ISSUED BY THE RESPONDENT

Exhibit P2B COPY OF NOTICE ISSUED BY THE RESPONDENT

Exhibit P2C COPY OF NOTICE ISSUED BY THE RESPONDENT

Exhibit P2D COPY OF NOTICE ISSUED BY THE RESPONDENT

Exhibit P3 COPY OF WEB PAGE OF THE INCOME TAX DEPARTMENT

Exhibit P3A COPY OF ONLINE RESPONDENT SEEKING FOR VIDEO CONFERRENCING

Exhibit P4 COPY OF NOTICE ISSUED BY THE RESPONDENT

Exhibit P4A COPY OF E-RESPONDENT SUBMITTED BY THE PETITIONER

Exhibit P5 COPY OF NOTICE ISSUED BY THE RESPONDENT

Exhibit P6 COPY OF ONLINE RESPONSE SUBMITTED BY THE PETITIONER

Exhibit P7 COPY OF ASSESSMENT ORDER ISSUED BY THE RESPONDENT

Exhibit P8 COPY OF NOTIFICATION NO.SO.3265 (E) ISSUED BY THE MINISTRY OF FINANCE, NEW DELHI

Exhibit P8A COPY OF NOTIFICATION NO.SO.2746 (E) ISSUED BY THE MINISTRY OF FINANCE, NEW DELHI