M/S. S.R. TRADERS, vs. THE INCOME TAX OFFICER

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WP(C)/1134/2023HC KeralaKLHC01002723202331 March 2023Author: HONOURABLE MR. JUSTICE T.R.RAVI3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, while acknowledging the petitioner's challenge to the assessment order on the grounds of insufficient time to present their case, noted the submission from the Standing Counsel for the revenue. The revenue stated that no adjournment request was made by the petitioner, which led the officer to proceed with the assessment. The Court observed that the petitioner has an alternate remedy available through an appeal. Without prejudice to the petitioner's right to file an appeal, the writ petition was closed. The Court did not decide on the merits of the petitioner's claim regarding insufficient time.

What were the facts?

The petitioner, M/s. S.R. Traders, represented by its Managing Partner, Safek.K., filed a writ petition before the High Court of Kerala challenging an assessment order. The petitioner contended that they did not receive sufficient time to present their case during the assessment proceedings. The Income Tax Officer, the first respondent, proceeded with the assessment. The second respondent is the National E-Assessment Centre, Delhi. The assessment year(s) are not specified. The amount in dispute is not stated. The procedural history involves the issuance of an assessment order which the petitioner is challenging via a writ petition.

What were the issues?

1. Whether the petitioner was denied sufficient opportunity to present their case during the assessment proceedings, making the assessment order liable for challenge in a writ petition? (Question of mixed law and fact) The assessee (petitioner) argued that they did not get sufficient time to put forward their case. The revenue (respondents) argued, through the Standing Counsel, that no adjournment request had been made by the petitioner, and therefore, the Income Tax Officer had proceeded with the assessment. The revenue also contended that the petitioner has an alternate remedy available by way of an appeal.

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 FRIDAY, THE 31ST DAY OF MARCH 2023 / 10TH CHAITHRA, 1945 WP(C) NO. 1134 OF 2023 PETITIONER: M/S. S.R.TRADERS, 13/500A NEAR MALABAR CRUSHER, MANNANNUR PALAKKAD , REPRESENTED BY ITS MANAGING PARTNER, SAFEEK.K., PIN – 679 523. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE INCOME TAX OFFICER INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, PALAKKAD, PIN – 678 001. 2 THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL E-ASSESSMENT CENTRE, DELHI, PIN – 100 001. OTHER PRESENT: SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) No.1134 of 2023 2 T.R RAVI, J --------------------------------------- WP(C) No. 1134 of 2023 -------------------------------------- Dated this the 31st day of March, 2023

JUDGMENT The petitioner has challenged an assessment order on the ground that he did not get sufficient time to put forward his case. The Standing Counsel on instruction submits that no adjournment request had been made and hence the officer had proceeded with the assessment. The petitioner has an alternate remedy available by way of an appeal. Without prejudice to the said right, this writ petition is closed. T.R RAVI AMR JUDGE

WP(C) No.1134 of 2023 3 APPENDIX OF WP(C) 1134/2023 PETITIONER’S EXHIBITS Exhibit P1 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 18-10-2022. Exhibit P2 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 11-11-2022. Exhibit P3 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 15-12-2022. Exhibit P4 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 22-12-2022. Exhibit P5 COPY OF NOTICE FOR PENALTY UNDER SECTION 274 R.W. SECTION 270 (A) ISSUED BY THE 2ND RESPONDENT DTD. 22-12-2022. Exhibit P6 COPY OF JUDGMENT IN WPC NO.11540/21 OF THIS HON'BLE COURT DTD. 15-03-2022.

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