Kerala High Court
Chakkunnath Gopi vs The Income Tax Officer on 27 March, 2024
Author: Dinesh Kumar Singh
Bench: Dinesh Kumar Singh
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 27TH DAY OF MARCH 2024 / 7TH CHAITHRA, 1946
WP(C) NO. 4463 OF 2024
PETITIONER:
CHAKKUNNATH GOPI
AGED 61 YEARS
01 GOPIKAS, VENGANELLUR, CHELAKKARA, THRISSUR
DISTRICT,KERALA, INDIA, PIN - 680586
BY ADVS.
ANIL D. NAIR
TELMA RAJU
RESPONDENTS:
1 THE INCOME TAX OFFICER
WARD 2 (2), THRISSUR, PIN-680 001, PIN - 680001
2 COMMISSIONER OF INCOME TAX (APPEALS),
NATIONAL FACELESS ASSESSMENT CENTRE (NFAC),
NEW DELHI, PIN - 110001
BY ADVS.
CHRISTOPHER ABRAHAM
P.R.AJITH KUMAR(K/000708/1998)
OTHER PRESENT:
SRI.CHRISTOPHER ABRAHAM-SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.03.2024,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 4463 OF 2024
2
JUDGMENT
This writ petition has been filed seeking the following reliefs:
"i)call for the records leading to issuance of Exhibit P5
order and quash the same by issuing a writ of certiorari:
ii)Pending hearing and final disposal of the writ petition,
this Hon'ble Court be pleased to grant stay of all recovery
proceedings pursuant to Exhibit P1.
iii)Issue such other and further reliefs as this Hon'ble
Court may deem fit and proper in the interest of justice."
2. Heard Sri.Anil D. Nair, learned Senior Counsel assisted by
Sri.Adithya Unnikrishnan and Sri.Chirstopher Abraham, learned
Central Counsel for the Income Tax Department.
3. The present writ petition has been filed impugning Ext.P5
order passed by the 2nd respondent in an appeal instituted by the
petitioner against the assessment order dated 27.12.2018 passed
under Section 143(3) of the Income Tax Act, 1961. The petitioner
was issued notice who opted for the virtual hearing in the appeal
by notice dated 19.02.2023. The said notice has been placed on
record by the standing counsel on behalf of the respondent by
Ext.R1(a).
4. In pursuance to the said notice, the petitioner opted for
personal hearing and also intimated the authorised person who
will attend the virtual hearing through video conference.
However, no link was generated for availing the said opportunity
of virtual hearing to the petitioner and he had not subscribed to
the personal hearing through video conferencing in the
WP(C) NO. 4463 OF 2024
prescribed form.
5. It is not in dispute that the petitioner had made the
request, also the credential of authorised representative along
with his e-mail ID while intimating to the Department, but the
virtual hearing has been denied only on the ground that it was
not in the prescribed form.
6. The form in which the virtual hearing has to be subscribed
is a matter of procedure and not a substantive law. The
procedure is always handmade for doing the complete justice
between the parties. Procedure cannot take away the
substantive right of a person, if the person is otherwise eligible
for substantive right of personal hearing. Considering this aspect,
the petitioner was not afforded an opportunity of being heard.
The present writ petition is allowed and the impugned order is
set aside and the matter is remanded back to the 2 nd respondent
to issue fresh notice to the petitioner for availing the opportunity
of personal hearing and this time, the petitioner should not
commit any mistake. He should opt for personal hearing in
prescribed form.
With the afore said direction, the present writ petition stands
allowed.
Sd/-
DINESH KUMAR SINGH
JUDGE
rp
WP(C) NO. 4463 OF 2024
APPENDIX OF WP(C) 4463/2024
PETITIONER EXHIBITS
EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 27.12.2018 IN THE YEAR
2016-17
EXHIBIT P2 TRUE COPY OF FORM NO.35 ALONG WITH GROUNDS OF APPEAL
EXHIBIT P3 TRUE COPY OF ARGUMENT NOTE FILED AND UPLOADED AS EVIDENCED
BY THE ACKNOWLEDGMENT
EXHIBIT P4 TRUE COPY OF THE ACKNOWLEDGMENT
EXHIBIT P4 TRUE COPY OF THE LETTER DATE\D 24.10.2023 SENT BY THE
(A) PETITIONER TO THE 2ND RESPONDENT
EXHIBIT P4 TRUE COPY OF THE LETTER OF AUTHORIZATION DATED 23.10.2023.
(B)
EXHIBIT P5 3. TRUE COPY OF ORDER DATED 11.12.2023 BYTHE 2ND
RESPONDENT.
RESPONDENT EXHIBITS
EXHIBIT R1(A) CIT(A) S FIRST LETTER DATED 19.10.2023 GRANTING
OPPERTUNITY FOR VIDEO CONFRENCING
EXHIBIT R1 ATTACHMENT DESCRIBING THE PROCEEDURE FOR SEEKING VIDEO
(B) CONFRENCING SENT ALONG WITH LETTER DATED 19.10.2023
EXHIBIT R1(C) LETTER OF THE PETITIONER DATED 24.10.2023 RESPONDING TO
THE LETTER OF THE CIT(A) DATED 19.10.2023
EXHIBIT R1(D) LETTER DATED 21.11.2023 GRANTING SECOND OPPERTUNITY FOR
VIDEO CONFRENCING TO THE PETITIONER
