Kamaludheen Fathima vs The National Faceless Assessment ...
2023 Latest Caselaw 1308 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
    WEDNESDAY, THE 18TH DAY OF JANUARY 2023 / 28TH POUSHA, 1944
                        WP(C) NO. 29943 OF 2022
PETITIONER:

          KAMALUDHEEN FATHIMA
          AGED 42 YEARS
          NALAKATH PARAMBIL, PAVARATTY, MARUTHAYOOR P.O.,
          WADAKKANCHERRY, THRISSUR DISTRICT., PIN - 680582

          BY ADVS.
          V.P.NARAYANAN
          ALAN PRIYADARSHI DEV



RESPONDENT/S:

    1     THE NATIONAL FACELESS ASSESSMENT CENTRE
          MAYUR BHAWAN, CONNAUGHT LANE, BARAKHAMBA ROAD, NEW
          DELHI, PIN - 110001

    2     THE INCOME TAX OFFICER
          WARD 1 & TPS, CITY PLAZA, INCOME TAX OFFICE, WEST NADA,
          GURUVAYOOR, PIN - 680101


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
18.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P (C) Nos.29943/2022 and 378/2023     -2-

                 IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                      PRESENT
                   THE HONOURABLE MR. JUSTICE GOPINATH P.
     WEDNESDAY, THE 18TH DAY OF JANUARY 2023 / 28TH POUSHA, 1944
                              WP(C) NO. 378 OF 2023
PETITIONER:

              KAMALUDHEEN FATHIMA
              AGED 42 YEARS
              NALAKATHPARAMBIL, PAVARATTY, MAUTHAYOOR PO,
              VADAKKANCHERRY, THRISSUR DISTRICT, PIN - 680582

              BY ADV ALAN PRIYADARSHI DEV



RESPONDENTS:

      1       THE NATIONAL FACELESS ASSESSMENT CENTRE REPRESENTED BY
              THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, (NFAC)
              MAYUR BHAWAN, CONNAUGHT LANE, BARAKHAMBA ROAD, NEW
              DELHI, PIN - 110001

      2       THE INCOME TAX OFFICER
              WARD 1 & TPS, CITY PLAZA, INCOME TAX OFFICE, WEST NADA,
              GURUVAYOOR, PIN - 680101

      3       THE JOINT COMMISSIONER OF INCOME TAX (RANGE 1)
              AAYAKAR BHAVAN, INCOME TAX OFFICE, SAKTHANTHAMPURAN
              NAGAR, THRISSUR, PIN - 680001


OTHER PRESENT:

              ADV. JOSE JOSEPH (SC)




      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
18.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P (C) Nos.29943/2022 and 378/2023       -3-

                                  JUDGMENT

The petitioner in both these cases is common. W.P (C) No.29943/2022 has

been filed challenging Ext.P1 order of assessment for assessment year 2017-2018

under the provisions of the Income Tax Act, 1961. While in W.P (C) No.378/2023,

the petitioner challenges the order rectifying the order of assessment for the very

same assessment year. The petitioner also challenges Exts.P2 and P3 penalty orders

issued in respect of the same assessment year in W.P (C) No.378/2023. The learned

counsel appearing for the petitioner would submit that the impugned orders in

these cases are liable to be set aside as the petitioner did not get a sufficient

opportunity to take part in the proceedings. It is submitted that the petitioner was

suffering from various illness and therefore could not respond to the notices issued

by the National Faceless Appeal Centre. It is pointed out that the order of

rectification is issued by an authority different from the authority who issued the

initial order of assessment and therefore the proceedings for rectifying the order are

also bad in law.

2. The learned Standing Counsel appearing for the respondent

Department would contend that this is not a case where there is any violation of

principles of natural justice. It is submitted that it is petitioner's own showing that

the petitioner has not responded to the notices issued to the petitioner and

therefore there is no ground upon which the impugned orders can be interfered

with in exercise of jurisdiction under Article 226 of the Constitution of India. It is

submitted that the petitioner has an effective alternative remedy by way of appeal

and it is not necessary for this court to grant any relief to the petitioner in the

matter.

3. Having heard the learned counsel appearing for the petitioner and the

learned counsel appearing for the respondent Department, I am of the view that the

the learned counsel appearing for the respondent Department is right in contending

that no grounds are made out to interfere with the impugned orders interfering with

under Article 226 of the Constitution of India. There is no violation of principles of

natural justice. The notices issued to the petitioner has not been responded by the

petitioner. According to the petitioner this is on account of the fact that the

petitioner was undergoing treatment. But, that by itself is not a ground to hold that

the proceedings were completed in violation of natural justice. The petitioner has an

effective alternative remedy by way of appeal against the orders of

assessment/rectification and the orders imposing penalty. Therefore, there is

absolutely no reason to exercise jurisdiction under Article 226 of the Constitution of

India to interfere in the impugned orders of assessment/rectification and orders

imposing penalty. Since the provisions relating to the appeal before the appellate

authority do not prescribe a maximum period up to which delay can be condoned, I

direct that if the petitioner files appeals along with application for condonation of

delay against the impugned orders before the National Faceless Appeal Centre

within a period of two weeks from today, the delay shall be condoned and the

appeals shall be considered on merits. With these observations, these writ petitions

are disposed of. It is made clear that if the petitioner does not file the appeals

against the impugned orders within the time granted, the petitioner lose the benefit

of this judgment.

Sd/-

GOPINATH P.

JUDGE AMG

APPENDIX OF WP(C) 29943/2022

PETITIONER EXHIBITS

Exhibit-P1 COPY OF ASSESSMENT ORDER DATED 24.03.2022 FOR ASSESSMENT YEAR 2017-18

Exhibit-P2 COPY OF LETTER DEMANDING THE PAYMENT OF TAX DATED 15.07.2022

Exhibit-P3 COPY OF ASSESSMENT ORDER FOR ASSESSMENT YEAR 2017-18 IN THE NAME OF WADAKKANCHERRY SILK GARDEN PRIVATE LIMITED DTED 30.12.2019

APPENDIX OF WP(C) 378/2023

PETITIONER EXHIBITS

EXHIBIT P1 TRUE COPY OF THE ASSESSMENTORDER ISSUED BY THE 1ST RESPONDENT DATED 24.03.2022 FOR AY 2017-18

EXHIBIT-P2 TRUE COPY OF THE RECTIFICATIONORDER DATED 20.09.2022 PAASSED BY THE 3ND REPSONDENT

EXHIBIT-P3 TRUE COPY OF THE PENALTY ORDER UNDER SECTION 271AAC(1)DATED 13.09.2022 PASSED BY THE 2ND REPONDENT

EXHIBIT P4 TRUE COPY OF THE PENALTY ORDER UNDER SECTION 271F DATED 01.09.2022 PASSED BY THE 2ND RESPONDENT