GRAND JEWELLERS vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

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WP(C)/13284/2023HC KeralaKLHC01029010202312 April 2023Author: HONOURABLE MR. JUSTICE T.R.RAVI3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala allowed the writ petition. The Court found merit in the petitioner's submission that the appellate order (Ext.P4) was passed without providing them an opportunity of being heard. The Court noted that the notice for the appeal proceedings was sent to an incorrect email ID, even though the correct one was on record. The standing counsel for the revenue conceded that the appeal could be reconsidered. Consequently, the Court set aside Ext.P4 and directed the 1st respondent (Commissioner of Income Tax (Appeals)) to reconsider the appeal filed by the petitioner and pass fresh orders in accordance with law. No specific amount in dispute was mentioned. The judgment did not leave any issue undecided.

What were the facts?

The petitioner, Grand Jewellers, filed a writ petition before the High Court of Kerala challenging an appellate order (Ext.P4) issued by the Commissioner of Income Tax (Appeals) - National Faceless Appeal Centre (NFAC), Delhi. The petitioner contended that the order was passed without providing them an opportunity to be heard. They further submitted that while their correct email ID was on record, the notice for the appeal proceedings was sent to an incorrect email address, as evidenced by Ext.P5. The Income Tax Officer, Circle-1, Ward 1 & TPS, Aluva, Ernakulam, was the other respondent. The assessment years are not specified.

What were the issues?

1. Whether the appellate order (Ext.P4) passed by the Commissioner of Income Tax (Appeals) is liable to be set aside on the ground that it was passed without affording the petitioner an opportunity of being heard, in violation of principles of natural justice? The petitioner argued that the appellate order was passed without a proper hearing. They contended that the notice for the appeal was sent to an incorrect email ID, despite their correct email ID being available with the Department. The revenue, through its standing counsel, fairly conceded that the appeal could be reconsidered.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 12TH DAY OF APRIL 2023 / 22ND CHAITHRA, 1945 WP(C) NO. 13284 OF 2023 PETITIONER: GRAND JEWELLERS 348/V. P. ADINJARAYII BUILDINGS, MC ROAD, KOOTHATTUKULAM P.O, ERNAKULAM , PIN – 686662 KERALA, INDIA REPRESENTED BY IT'S PARTNER MR. PRAVEEN KRISHNA GANESAN BY ADV K.LATHA RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI, 245-A, NORTH BLOCK, NEW DELHI, PIN - 110001 2 THE INCOME TAX OFFICER OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1, WARD 1 & TPS, ALUVA, ERNAKULAM, PIN - 683101 SRI. CHRISTOPHER ABRAHAM, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.04.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 13284 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W. P. (C). No.13284 of 2023 -------------------------------------------- Dated this the 12th day of April, 2023

JUDGMENT Admit. Standing counsel takes notice for the respondents.

2.

The petitioner has challenged Ext.P4 appellate order, which according to the petitioner has been issued without hearing the petitioner. It is submitted that even though the correct e-mail ID of the petitioner is available in the records of the Department, Ext.P5 would show that the notice has been sent to a different e-mail ID.

3.

The standing counsel fairly submitted that the appeal can be reconsidered. In the above circumstances, this writ petition is allowed. Ext.P4 order is set aside. There will be a direction to the 1st respondent to reconsider the appeal filed by the petitioner and pass fresh orders in accordance with law. T.R. RAVI

JUDGE Pn

WP(C) NO. 13284 OF 2023 3 APPENDIX OF WP(C) 13284/2023 PETITIONER'S EXHIBITS Exhibit P1 THEOF THE INCOME TAX PROFILE PAGE OF THE PETITIONER PERSONAL DETAILS Exhibit P2 THEOF THE INCOME TAX ASSESSMENT ORDER U/S 143 (3) OF THE INCOME TAX ACT 1961 FOR THE ASSESSMENT YEAR 2017-2018 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER Exhibit P3 THEOF THE APPEAL IN FORM NO.35 UNDER RULE 45 FILED BY THE PETITIONER BEFORE HE FIRST RESPONDENT THROUGH ONLINE AGAINST THE EXHIBIT P2 ASSESSMENT ORDER Exhibit P4 THEOF THE APPELLATE ORDER DATED 28-2-2023 ISSUED BY THE FIRST RESPONDENT IN APPEAL NO. CIT (A), KOCHI-2/10385/2019-20 Exhibit P5 THEOF INTIMATION NOTICE SENT BY THE FIRST RESPONDENT TO THE PETITIONER IN EMAIL ID GRANDJEWELLERS@GMAIL.COM DATED 30- 12-2020 Exhibit P5(A) THEOF INTIMATION NOTICE SENT BY THE FIRST RESPONDENT TO THE PETITIONER IN EMAIL ID GRANDJEWELLERS@GMAIL.COM DATED 04-11-2022 Exhibit P5(B) THEOF INTIMATION NOTICE SENT BY THE FIRST RESPONDENT TO THE PETITIONER IN EMAIL ID GRANDJEWELLERS@GMAIL.COM DATED 06-01-2023 Exhibit P5(C) THEOF INTIMATION NOTICE SENT BY THE FIRST RESPONDENT TO THE PETITIONER IN EMAIL ID GRANDJEWELLERS@GMAIL.COM DATED 20-02-2023

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