Kerala High Court
Muttathara Service Co-Operative Bank ... vs The Central Board Of Direct Taxes on 4 June, 2024
Author: Murali Purushothaman
Bench: Murali Purushothaman
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946
WP(C) NO. 9406 OF 2024
PETITIONER:
MUTTATHARA SERVICE CO-OPERATIVE BANK LTD.
TC 42/942(1), MUTTATHARA,
VALLAKKADAVU P.O
THIRUVANANTHAPURAM
REPRESENTED BY ITS SECRETARY NIRMAL V,
PIN - 695 008.
BY ADVS.
K.P.PRADEEP
T.T.BIJU
T.THASMI
M.J.ANOOPA
RESPONDENTS:
1 THE CENTRAL BOARD OF DIRECT TAXES
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, REPRESENTED BY ITS CHAIRMAN,
PIN - 110 001.
2 INCOME TAX OFFICER
WARD 2(1), AAYAKKAR BHAVAN,
INCOME TAX KOWADIAR,
THIRUVANANTHAPURAM, PIN - 695 003.
3 ADDITIONAL COMMISSIONER OF INCOME TAX
ASSESSMENT UNIT, INCOME TAX DEPARTMENT,
NATIONAL FACELESS ASSESSMENT CENTRE,
DELHI ROOM NO.401, 2ND FLOOR, E-RAMP,
JAWAHARLAL NEHRU STADIUM, DELHI,
PIN - 110 003.
4 COMMISSIONER OF INCOME TAX (APPEALS)
NATIONAL FACELESS APPEAL CENTRE (NFAC),
DELHI, ROOM NO. 401, 2ND FLOOR,
E-RAMP, JAWAHARLAL NEHRU STADIUM,
DELHI, PIN - 110 003.
SRI. CHRISTOPHER ABRAHAM
SRI. P.R.AJITH KUMAR - SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 04.06.2024, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WP(C).No.9406 OF 2024
2
JUDGMENT
This writ petition is filed against Ext.P4 order
in appeal passed under Section 250 of the Income
Tax Act 1961 (for short, 'the Act'), challenging
Ext.P1 assessment order for the assessment year
2012-2013. The appeal has been dismissed for
non prosecution as the petitioner failed to appear
pursuant to notices issued under Section 250 of
the Act. According to the petitioner, they have
not received any of the notices referred to in
Ext.P4 either in the primary email Id or in the
secondary email Id or in the email Id mentioned in
Ext.P2 Form No.35. Accordingly, the petitioner
prays to set aside Ext.P4 appellate order being
one passed in violation of the principles of natural
justice.
WP(C).No.9406 OF 2024
2. A statement has been filed on behalf of
the 4th respondent wherein it is stated that, the
notices have been sent to the email Id given in
Ext.P2 Form No.35 under 'Personal Information'. A
chart has also been produced showing the details
of the notices sent to the petitioner. From the
statement, it is seen that the notices have been
sent to the email Id [email protected] whereas the
email Id provided by the petitioner in Ext.P2 Form
No.35 is [email protected]. Thus, it is evident
that no notice has been sent to the email Id given
by the petitioner in Form No.35. I agree with the
submission of the petitioner that, Ext.P4 order has
been passed without notice to the petitioner.
Accordingly, Ext.P4 is set aside and there will be a
direction to the 4th respondent to consider Ext.P2
appeal after due notice to the petitioner in the
email Id shown in Ext.P2. The appeal shall be
WP(C).No.9406 OF 2024
disposed of within a period of three months from
the date of issuance of fresh notice to the
petitioner. Till such time, there shall not be any
coercive steps pursuant to Ext.P1 assessment
order.
The writ petition is disposed of with the above
direction.
Sd/-
MURALI PURUSHOTHAMAN
JUDGE
SPR
WP(C).No.9406 OF 2024
APPENDIX
PETITIONER'S EXHIBITS:-
EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO
AAAAM7055N/2012-13 DATED 18-12-2019
ISSUED FOR THE YEAR 2012-13 BY THE 2ND
RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEAL
DATED 21-01-2020 FILED FOR THE YEAR
2012-13.
EXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE NO PAN
AAAAM7055N/2012-13 DATED 18-12-2019
ISSUED FOR THE YEAR 2012-13 BY THE 2ND
RESPONDENT.
EXHIBIT P4 TRUE COPY OF THE ORDER DATED 16-01-2024
ISSUED BY THE 4TH RESPONDENT.
EXHIBIT P5 TRUE COPY OF THE NOTICE DATED 8-2-2024
ISSUED BY 2ND RESPONDENT.
RESPONDENTS ANNEXURES:-
ANNEXURE R4(a) SCREENSHOT EVIDENCING DELIVERY OF NOTICE
U/S 250 OF THE IT ACT .IN E-MAIL ID
[email protected].
ANNEXURE R4(b) SCREENSHOT EVIDENCING DELIVERY OF NOTICE
U/S 250 OF THE IT ACT .IN E-MAIL ID
[email protected].
ANNEXURE R4(c) SCREENSHOT EVIDENCING DELIVERY OF NOTICE
U/S 250 OF THE IT ACT .IN E-MAIL ID
[email protected] WITH COPY TO ADV
PRADEEP KP [email protected].
ANNEXURE R4(d) SCREENSHOT EVIDENCING DELIVERY OF NOTICE
U/S 250 OF THE IT ACT .IN E-MAIL ID
[email protected] WITH COPY TO ADV
PRADEEP KP [email protected].
ANNEXURE R4(e) SCREENSHOT EVIDENCING DELIVERY OF NOTICE
U/S 250 OF THE IT ACT IN E-MAIL ID
[email protected] WITH COPY TO ADV
PRADEEP KP [email protected].
ANNEXURE R4(f) SCREENSHOT EVIDENCING DELIVERY OF NOTICE
U/S 250 OF THE IT ACT .IN E-MAIL ID
[email protected].
