JAFFAR KURUDAMPARAMBIL HAIDORSE, vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,

WP(C)/31374/2022HC KeralaKLHC01066569202201 April 2025Bench: HONOURABLE MR.JUSTICE VIJU ABRAHAM5 pages

AI SummaryRemanded

What did the High Court hold?

The High Court held that the assessment order dated September 2, 2022, is set aside. The Court acknowledged that the assessment was completed during the Covid-19 pandemic and that the petitioner's request for a personal hearing (Ext.P14) was not afforded. Given these circumstances, and the fact that the assessment was completed without providing the petitioner an opportunity to be heard, the Court was not inclined to relegate the petitioner to the appellate remedy under Section 246A. The Court directed the first respondent to afford an opportunity of being heard to the petitioner and pass a fresh assessment order within three months from the date of receipt of a copy of the judgment. The issue of whether the petitioner had other effective opportunities that were not availed by him was implicitly decided against the revenue by the setting aside of the order.

What were the facts?

The petitioner, Jaffar Kurudampambil Haidorse, filed his return of income on January 5, 2021, declaring a total income of Rs. 11,31,540/-. He is challenging an assessment order dated September 2, 2022 (Ext.P1). The petitioner's primary contention is that he was not granted a sufficient opportunity of hearing before the assessment order was passed. He states that a notice under Section 143(3) was issued on March 7, 2022, with a last date of March 14, 2022. On the same day, he sought an adjournment. Subsequently, he requested a hearing via a letter dated March 22, 2022 (Ext.P13), citing illness due to the Covid-19 pandemic as the reason for his inability to reply within the stipulated time. He argues that the assessment portal was closed without providing this opportunity.

What were the issues?

1. Whether the assessment order dated September 2, 2022, passed under Section 143(3) of the Income Tax Act, 1961, is vitiated by a denial of natural justice due to insufficient opportunity of hearing to the petitioner? Assessee's Contentions: The petitioner argues that he was not afforded a sufficient opportunity of hearing. He sought an adjournment on March 14, 2022, and later requested a personal hearing on March 22, 2022, citing illness due to the Covid-19 pandemic. He contends that the assessment portal was closed without considering his request, thus preventing him from presenting his case before the final assessment order was passed. Revenue's Contentions: The respondents (Assistant Commissioner of Income Tax and Principal Commissioner of Income Tax) submit that various opportunities were provided to the petitioner, which he failed to avail. They further contend that the petitioner has an effective statutory remedy of appeal under Section 246A of the Income Tax Act against the assessment order and, therefore, the writ petition should not be entertained.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 246A

AI-generated summary — verify with the full judgment below

W.P.(C) No.31374 of 2022 1 2025:KER:28177 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE VIJU ABRAHAM TUESDAY, THE 1ST DAY OF APRIL 2025 / 11TH CHAITHRA, 1947 WP(C) NO. 31374 OF 2022 PETITIONER: JAFFAR KURUDAMPARAMBIL HAIDORSE,AGED 56 YEARS S/O HAIDORSE, 302, KURUDAMPARAMBIL HOUSE, EDAVANAKAD, ERNAKULAM, KERALA, PIN - 682502 BY ADVS.SARUN RAJAN JUDY JAMESR.ANAS MUHAMMED SHAMNAD RASHEEK AHAMED B.A. RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, NATIONAL FACELESS ASSESSMENT CENTRE, THROUGH PR.COMMISSIONER OF INCOME TAX, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHAR LAL NEHRU STADIUM, DELHI, PIN - 110003 2 THE PRINCIPAL COMMISSIONER OF INCOME TAX, C.R BUILDING, I.S.PRESS ROAD, ERNAKULAM, PIN - 682018 BY ADVS. CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT P.R.AJITH KUMAR(K/000708/1998) OTHER PRESENT: SC- JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 01.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.31374 of 2022 2 2025:KER:28177 VIJU ABRAHAM, J. ................................................................. W.P.(C) No.31374 of 2022 ................................................................. Dated this the 1st day of April, 2025 JUDGMENT

Petitioner has approached this Court challenging Ext.P1 order of assessment dated 02.09.2022. 2. Petitioner would submit that he had filed return of income on 05.01.2021 declaring a total income of Rs.11,31,540/-. The specific case of the petitioner is that he has not been granted sufficient opportunity of hearing before the assessment order was passed. It is contended that in Section 143(3) notice dated 07.03.2022 the last date fixed was 14.03.2022 and on the same day petitioner has sought for an adjournment. Later petitioner has also sought for an opportunity of hearing in the matter as per Ext.P13 letter dated 22.03.2022. Without giving any such opportunity the portal was closed and therefore the petitioner could not represent or raise his contentions. In Ext.P13 the petitioner has a specific case that due to Covid 19 pandemic he has fell ill and for the said reason he could not make necessary reply within time and therefore he should have been given an opportunity of hearing before the finalisation of Ext.P1 order of assessment. 3. Learned counsel appearing for respondents 1 and 2 based on the statement filed submits that various opportunities were given to the

W.P.(C) No.31374 of 2022 3 2025:KER:28177 petitioner, but he did not avail the same and the assessment was completed. It is also submitted that petitioner has an effective statutory remedy under Section 246A of the Income Tax Act against Ext.P1 order of assessment and therefore no interference is called for. 4. Heard the learned counsel on both sides. 5. It is not in dispute that the assessment was made at the time of Covid 19 pandemic. Though the petitioner has made a request as evident from Ext.P14 seeking for a personal hearing, the same was not afforded to the petitioner. Taking into consideration the above facts and circumstances and the fact that the assessment has been completed without notice to the petitioner, I am not inclined to relegate the petitioner to the appellate remedy available under Section 246A of the Income Tax Act. Accordingly Ext.P1 order of assessment is set aside with a consequential direction to the 1st respondent to afford and opportunity of being heard to the petitioner and pass fresh order of assessment within an outer limit of three months from the date of receipt of a copy of the judgment. Writ petition is disposed of as above. Sd/- VIJU ABRAHAM JUDGE cks

W.P.(C) No.31374 of 2022 4 2025:KER:28177 APPENDIX OF WP(C) 31374/2022 PETITIONER EXHIBITS Exhibit-P1 TRUE COPY OF THE IMPUGNED ASSESSMENT ORDER DATED 02.09.2022. Exhibit-P2 THE TRUE COPIES OF COMPUTATION SHEET DATED 02.09.2022. Exhibit-P3 TRUE COPY OF THE NOTICE DATED 30.10.2021 ISSUED BY THE 1ST RESPONDENT. Exhibit-P4 TRUE COPY OF THE NOTICE DATED 26.11.2021 ISSUED BY THE 1ST RESPONDENT. Exhibit-P5 TRUE COPY OF THE NOTICE DATED 27.12.2021 ISSUED BY THE 1ST RESPONDENT. Exhibit-P6 TRUE COPY OF THE NOTICE DATED 01.01.2022 ISSUED BY THE 1ST RESPONDENT. Exhibit-P7 TRUE COPY OF THE NOTICE DATED 08.02.2022 ISSUED BY THE 1ST RESPONDENT. Exhibit-P8 TRUE COPY OF REPLY DATED 10.01.2022 GIVEN BY THE PETITIONER . Exhibit-P9 TRUE COPY OF THE ACKNOWLEDGMENT ISSUED BY THE 1ST RESPONDENT. Exhibit-P10 TRUE COPY OF REPLY DATED 24.02.2022 GIVEN BY THE PETITIONER . Exhibit-P11 TRUE COPY OF THE ACKNOWLEDGMENT ISSUED BY THE 1ST RESPONDENT. Exhibit-P12 TRUE COPY OF SCREEN SHOTS OF ITBA PORTAL REFLECTING THE ‘ADJOURNMENT REQUEST DETAILS’.

W.P.(C) No.31374 of 2022 5 2025:KER:28177 Exhibit-P13 TRUE COPY OF LETTER DATED 22.03.2022 SENT VIA REGISTERED POST TO THE RESPONDENT THEREBY OBJECTING TO THE SCN/DAO DATED 07.03.2022 AND REQUESTING FOR PERSONAL HEARING. Exhibit-P14 TRUE COPY OF LETTER DATED 23.03.2022 (CBDT REG. NO. CBDT/E/2022/09523) WHEREIN THE GRIEVANCE WAS REGISTERED ONLINE BEFORE THE CBDT. Exhibit-P15 TRUE COPY OF THE DRAFT ASSESSMENT ORDER DATED 07.03.2022 ISSUED TO THE PETITIONER. Exhibit-P16 TRUE COPY OF THE DRAFT COMPUTATION ORDER DATED 07.03.2022 ISSUED TO THE PETITIONER. Exhibit P17 THE TRUE COPY OF THE SHOW CAUSE NOTICE DATED 17.01.2023 ISSUED BY THE RESPONDENT

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