JOSEPH PUTHUMANA GEORGE vs. THE INCOME TAX OFFICER

WP(C)/13117/2022HC KeralaKLHC01026387202223 February 2023Author: HONOURABLE MR. JUSTICE T.R.RAVI5 pages
AI SummaryRemanded

What were the facts?

The petitioner, Joseph Puthumana George, is aggrieved by Ext.P1 order of assessment passed by the Income Tax Officer, National Faceless Assessment Centre (1st respondent). The challenge is based on a violation of the principles of natural justice. The petitioner received a notice on March 17, 2022, requiring a reply by March 19, 2022, regarding a proposed assessment. The petitioner's contention is that he was unable to access the online portal to submit his reply, despite attempts. This grievance was raised, and these facts are not disputed. The petitioner claims he could not effectively respond to the notice and present his case.

What did the High Court hold?

The High Court held that the interest of justice would be served by allowing the authorities to reconsider the matter. Consequently, the assessment order (Ext.P1) was set aside. The 1st respondent (Income Tax Officer, National Faceless Assessment Centre) is directed to reconsider the assessment. This reconsideration must include providing the petitioner with a meaningful opportunity to be heard before finalizing the assessment. The court specified that the necessary orders should be issued within two months from the date of receipt of a copy of this judgment. The core reasoning is that the petitioner's inability to access the portal prevented him from presenting his case, thus violating natural justice principles.

What were the issues?

1. Whether the assessment order (Ext.P1) is liable to be set aside for violation of the principles of natural justice, specifically concerning the petitioner's inability to access the online portal to file a reply to the notice dated 17.03.2022? Assessee's Contentions: The petitioner argues that the assessment order is bad in law because he was denied a fair opportunity to be heard. He was issued a notice with a very short response time (March 17, 2022, to March 19, 2022) and was unable to access the online portal to submit his reply. This prevented him from effectively presenting his case, thus violating the principles of natural justice. The petitioner relies on the grievance raised regarding portal access (Ext.P6). Revenue's Contentions: The judgment does not record any specific contentions from the revenue.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THUR AY, THE 23RD DAY OF FEBRUARY 2023 / 4TH PHALGUNA, 1944 WP(C) NO. 13117 OF 2022 PETITIONER: JOSEPH PUTHUMANA GEORGE PUTHUMANA HOUSE, THATTARATHATTA P.O, THODUPUZHA PIN 685 586 BY ADV S.K.DEVI RESPONDENTS: 1 THE INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, 2ND FLOOR, E RAMP, JLN STADIUM, DELHI 110 003 2 THE PRINCIPAL COMMISSIONER OF INCOME TAX NATIONAL FACELESS ASSESSMENT CENTRE, 2ND FLOOR, E RAMP, JLN STADIUM, DELHI 110 003 *ADDL.R3 THE INCOME TAX OFFICER, WARD I, MAHIMA TOWER, TEMPLE BYE PASS ROAD,, THODUPUZHA, IDUKKI DISTRICT. *(ADDL.R3 IS IMPLEADED AS PER THE ORDER DATED 20.12.2022 IN I.A.No.2 OF 2022 IN W.P(C).No.13117/2022) SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 13117 OF 2022 2 T.R. RAVI, J. -------------------------------------------- W.P.(C).No.13117 of 2022 -------------------------------------------- Dated this the 23rd day of February, 2023 JUDGMENT The petitioner is aggrieved by Ext.P1 order of assessment. Challenge is on the ground that

The order continues below.

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