V.G. SURESH, vs. THE DEPUTY COMMISSIONER OF INCOME TAX,

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WP(C)/41857/2023HC KeralaKLHC01093662202312 January 2024Author: HONOURABLE MR. JUSTICE D. K. SINGH12 pages
AI SummaryRemanded

What did the High Court hold?

The High Court found that there appeared to have been a violation of the principles of natural justice to some extent. Consequently, the writ petitions were allowed, and the impugned appellate orders were set aside. The cases were remitted back to the Commissioner of Income Tax (Appeals) for a fresh decision. The petitioner was directed to appear before the Appellate Authority on 18.01.2024. As a condition for this relief, the petitioner was required to deposit 10% of the total assessed tax across all five assessment orders. The remaining demand would be kept in abeyance until the appeals were decided. The court clarified that failure to deposit the 10% tax or appear on the specified date would result in no further opportunity being granted and the demand as per the assessment orders would be enforced.

What were the facts?

The petitioner, V.G. Suresh, filed multiple writ petitions challenging orders passed by the Commissioner of Income Tax (Appeals) for assessment years 2011-12 to 2015-16. The petitioner contended that the Appellate Authority violated the principles of natural justice by passing ex-parte appellate orders. The petitioner had requested adjournments for hearings scheduled on 10.10.2023 and 19.10.2023, which were allegedly not considered. The petitioner assured the High Court that they would appear before the Appellate Authority and would not seek further adjournments.

What were the issues?

1. Whether the Commissioner of Income Tax (Appeals) violated the principles of natural justice by passing ex-parte appellate orders for assessment years 2011-12 to 2015-16, contrary to the petitioner's request for adjournment? (Question of law and fact, concerning principles of natural justice and procedural fairness). Assessee's Contention: The petitioner argued that notices of hearing were issued for specific dates, and despite requests for adjournment, the Appellate Authority proceeded to pass ex-parte orders, thereby violating the principles of natural justice. The petitioner undertook to appear before the authority and not seek further adjournments. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the violation of natural justice or the ex-parte orders.

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

WP(C) NO. 41507 OF 2023
WP(C).41806/2023
WP(C) NO. 41838 OF 2023

Read from the judgment's own cause title. This page is filed under one of them.

WP(C) NO. 41507 OF 2023 PETITIONER/S: V.G. SURESH, AGED 51 YEARS 66, ARYA, S.N. PARK, POOTHOLE, THRISSUR, PIN - 680004 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S: 1 THE DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, CENTRAL CIRCLE, THRISSUR, PIN - 680001 2 THE COMMISSIONER OF INCOME TAX (APPEALS), 4TH FLOOR, C.R. BUILDINGS, I.S. PRESS ROAD, ERNAKULAM, KOCHI, PIN - 682018 SUSIE B. VARGHESE-SR.SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.01.2024, ALONG WITH WP(C).41806/2023, 41838/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 41806 OF 2023 PETITIONER/S: V.G. SURESH, AGED 51 YEARS 66, ARYA, S.N. PARK, POOTHOLE, THRISSUR, PIN - 680004 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S: 1 THE DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, CENTRAL CIRCLE, THRISSUR, PIN - 680001 2 THE COMMISSIONER OF INCOME TAX (APPEALS), 4TH FLOOR, C.R. BUILDINGS, I.S. PRESS ROAD, ERNAKULAM, KOCHI, PIN - 682018 SUSIE B. VARGHESE-SR.SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON WP(C) NO. 41838 OF 2023 PETITIONER/S: V.G. SURESH, AGED 51 YEARS 66, ARYA, S.N. PARK, POOTHOLE, THRISSUR, PIN - 680004 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S: 1 THE DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, CENTRAL CIRCLE, THRISSUR, PIN - 680001 2 THE COMMISSIONER OF INCOME TAX (APPEALS), 4TH FLOOR, C.R. BUILDINGS, I.S. PRESS ROAD, ERNAKULAM, KOCHI, PIN - 682018 SUSIE B. VARGHESE-SR.SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON WP(C) NO. 41857 OF 2023 PETITIONER/S: V.G. SURESH, AGED 51 YEARS 66, ARYA, S.N. PARK, POOTHOLE, THRISSUR, PIN - 680004 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S: 1 THE DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, CENTRAL CIRCLE, THRISSUR, PIN - 680001 2 THE COMMISSIONER OF INCOME TAX (APPEALS) 4TH FLOOR, C.R. BUILDINGS, I.S. PRESS ROAD, ERNAKULAM, PIN - 682018 SUSIE B. VARGHESE-SR.SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON WP(C) NO. 41875 OF 2023 PETITIONER/S: V.G. SURESH, AGED 51 YEARS 66, ARYA, S.N. PARK, POOTHOLE, THRISSUR, PIN - 680004 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S: 1 THE DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, CENTRAL CIRCLE, THRISSUR, PIN - 680001 2 THE COMMISSIONER OF INCOME TAX (APPEALS), 4TH FLOOR, C.R. BUILDINGS, I.S. PRESS ROAD, ERNAKULAM, KOCHI, PIN – 682018 SUSIE B. VARGHESE-SR.SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON JUDGMENT Dated this the 12th day of January, 2024 The present writ petitions have been filed impugning the orders passed by the Commissioner of Income Tax (appeals) – the 2nd respondent against the assessment orders for the assessment years 2011-12 to 2015-16. 2. Learned counsel for the petitioner submits that the petitioner has approached this Court only on the ground of violation of principle of natural justice as the petitioner was issued with the notice of hearing by the Appellate Authority for 10.10.2023 and 19.10.2023 for which the petitioner filed reply and requested for adjournment. However, the petitioner’s request was not considered and the exparte appellate orders have been passed. Learned counsel for the petitioner submits that the petitioner will appear on the date fixed before the Appellate Authority and will not seek any adjournment.

3.

Considering the said submission, I am satisfied that there appears to have been violation of principle of natural justice to some extent. Therefore, the present writ petitions are allowed and the impugned Appellate orders are hereby set aside and the cases are remitted back to the 2nd respondent for decision afresh. The petitioner is directed to appear before the 2nd respondent and make submission on 18.01.2024. The petitioner should also deposit of 10% of the total assessed tax in all the 5 assessment orders and if the petitioner deposits 10% of the amount assessed in five assessment orders, remaining demand in pursuance to the assessment orders shall kept in abeyance till decision in the appeals taken by the 2nd respondent. It is made clear that, the petitioner does not deposit 10% of the assessed tax in the five assessment orders or fails to appear before the 2nd respondent on 18.01.2024, no further opportunity shall be granted to the petitioner and the demand as per the assessment orders shall be in force for realisation of the tax assessed. DINESH KUMAR SINGH AP JUDGE

Appendix — schedule of exhibits
APPENDIX OF WP(C) 41507/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER DFOR THE YEAR 2015- 16 ISSUED BY THE 1ST RESPONDENT DTD. 27-12- 2017 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 25-01-2018 Exhibit P3 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 05-10-2023 Exhibit P4 COPY OF ADJOURNMENT REQUEST FILED ONLINE BY THE PETITIONER DTD. NIL Exhibit P5 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 12-10-2023 Exhibit P6 COPY OF ADJOURNMENT REQUEST FILED ONLINE BY THE PETITIONER DTD. NIL Exhibit P7 COPY OF OPRDER ISSUED BY THE 2ND RESPONDENT DTD. 30-11-2023 WP(C)No.41507 of 2023 and con.cases 9 APPENDIX OF WP(C) 41806/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER FOR THE YEAR 2011- 12 ISSUED BY THE 1ST RESPONDENT DTD. 27-12- 2017 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPOINDENT DTD. 23-01-2018 Exhibit P3 COPY OF NOTICE ISSUED BY THE 2ND RESPNODENT DTD. 05-10-2023 Exhibit P4 COPY OF ADJOURNMENT REQUEST FILED ONLINE BY THE PETITIONER DTD. 11-10-2023 Exhibit P5 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 12-10-2023 Exhibit P6 COPY OF ADJOURMENT REQUEST FILED ONLINE BY THE PETITIONER DTD. 12-10-2023 Exhibit P7 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 30-11-2023 WP(C)No.41507 of 2023 and con.cases 10 APPENDIX OF WP(C) 41838/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER FOR THE YEAR 2012- 13 ISSUED BY THE 1ST RESPONDENT DTD. 27-12- 2017 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 23-01-2018 Exhibit P3 COPYOF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 05-10-2023 Exhibit P4 COPY OF ADJOURNMENT REQUEST FILED ONLINE BY THE PETITIONER DTD. 11-10-2023 Exhibit P5 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 12-10-2023 Exhibit P6 COPY OF ADJOURNMENT REQUEST FILED ONLINE BY THE PETITIONER DTD. 12-10-2023 Exhibit P7 COPY OF ORDER IKSSUED BY THE 2ND RESPONDENT DTD. 30-11-2023 WP(C)No.41507 of 2023 and con.cases 11 APPENDIX OF WP(C) 41857/2023 PETITIONER EXHIBITS Exhibit P1 COPYOF ASSESSMENT ORDER FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT DTD. 27-12-2017 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 23-01-2018 Exhibit P3 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 05-10-2023 Exhibit P4 COPY OF ADJOURNMENT REQUEST FILED ONLINE BY THE PETITIONER DTD. 11-10-2023 Exhibit P5 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 12-10-2023 Exhibit P6 COPY OF ADJOURNMENT REQUEST FILED ONLINE BY THE PETITIONER DTD. 26-10-2023 Exhibit P7 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 30-11-2023 WP(C)No.41507 of 2023 and con.cases 12 APPENDIX OF WP(C) 41875/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER FOR THE YEAR 2013- 14 ISSUED BY THE 1ST RESPONDENT DTD. 27-12- 2017 Exhibit P2 COPY OF APPEAL FILED BNY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 23-01-2018 Exhibit P3 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 05-10-2023 Exhibit P4 COPY OF ADJOURNMENT REQUEST FILED ONLINE BY THE PETITIONER DTD. 11-10-2023 Exhibit P5 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 12-10-2023 Exhibit P6 COPY OF ADJOURNMENT REQUEST FILED ONLINE BY THE PETITIONER DTD. 12-10-2023 Exhibit P7 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 30-11-2023

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