M/S.JEEVA VACATION RESORTS (P) LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX, KOCHI

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 9434 OF 2024 PETITIONER: MUTTATHARA SERVICE CO-OPERATIVE BANK LTD. TC 42/942(1), MUTTATHARA, VALLAKKADAVU P. O THIRUVANANTHAPURAM REPRESENTED BY ITS SECRETARY NIRMAL V., PIN – 695 008. BY ADVS. K.P.PRADEEP T.T.BIJU T.THASMI M.J.ANOOPA RESPONDENTS: 1 THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, REPRESENTED BY ITS CHAIRMAN, PIN – 110 001. 2 INCOME TAX OFFICER WARD 2(1), AAYAKKAR BHAVAN, INCOME TAX KOWADIAR, THIRUVANANTHAPURAM, PIN – 695 003. 3 ADDITIONAL COMMISSIONER OF INCOME TAX ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI, PIN – 110 003. 4 COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI, PIN – 110 003. SRI. CHRISTOPHER ABRAHAM SRI. P.R.AJITH KUMAR - SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.06.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.9434 OF 2024 2 JUDGMENT This writ petition is filed against Ext.P4 order in appeal passed under Section 250 of the Income Tax Act 1961 (for short, ‘the Act’), challenging Ext.P1 assessment order for the assessment year 2017-2018. The appeal has been dismissed for non prosecution as the petitioner failed to appear pursuant to notices issued under Section 250 of the Act. According to the petitioner, they have not received any of the notices referred to in Ext.P4 either in the primary email Id or in the secondary email Id or in the email Id mentioned in Ext.P2 Form No.35. Accordingly, the petitioner prays to set aside Ext.P4 appellate order being one passed in violation of the principles of natural justice.

WP(C).No.9434 OF 2024 3 2. A statement has been filed on behalf of the 4th respondent wherein it is stated that, the notices have been sent to the email Id given in Ext.P2 Form No.35 under ‘Personal Information’. A chart has also been produced showing the details of the notices sent to the petitioner. From the statement, it is seen that the notices have been sent to the email Id crgkitr@yahoo.in whereas the email Id provided by the petitioner in Ext.P2 Form No.35 is crgk1070@gmail.com. Thus, it is evident that no notice has been sent to the email Id given by the petitioner in Form No.35. I agree with the submission of the petitioner that, Ext.P4 order has been passed without any notice to the petitioner. Accordingly, Ext.P4 is set aside and there will be a direction to the 4th respondent to consider Ext.P2 appeal after due notice to the petitioner in the email Id shown in Ext.P2. The appeal shall be

WP(C).No.9434 OF 2024 4 disposed of within a period of three months from the date of issuance of fresh notice to the petitioner. Till such time, there shall not be any coercive steps pursuant to Ext.P1 assessment order. The writ petition is disposed of with the above direction. Sd/- MURALI PURUSHOTHAMAN JUDGE SPR

WP(C).No.9434 OF 2024 5 APPENDIX PETITIONER’

S EXHIBITS

:- EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO AAAAM7055N/2012-13 DATED 18-12-2019 ISSUED FOR THE YEAR 2012-13 BY THE 2ND RESPONDENT. EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 21-01-2020 FILED FOR THE YEAR 2012-13. EXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE NO PAN AAAAM7055N/2012-13 DATED 18-12-2019 ISSUED FOR THE YEAR 2012-13 BY THE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF THE ORDER DATED 16-01-2024 ISSUED BY THE 4TH RESPONDENT. EXHIBIT P5 TRUE COPY OF THE NOTICE DATED 8-2-2024 ISSUED BY 2ND RESPONDENT. RESPONDENT

S ANNEXURES

:- ANNEXURE R4(a) SCREENSHOT EVIDENCING DELIVERY OF NOTICE U/S 250 OF THE IT ACT .IN E-MAIL ID CRGKITR@YAHOO.IN. ANNEXURE R4(b) SCREENSHOT EVIDENCING DELIVERY OF NOTICE U/S 250 OF THE IT ACT .IN E-MAIL ID CRGKITR@YAHOO.IN. ANNEXURE R4(c) SCREENSHOT EVIDENCING DELIVERY OF NOTICE U/S 250 OF THE IT ACT .IN E-MAIL ID CRGKITR@YAHOO.IN WITH COPY TO ADV PRADEEP KP ADVPRADEEPKP@GMAIL.COM. ANNEXURE R4(d) SCREENSHOT EVIDENCING DELIVERY OF NOTICE U/S 250 OF THE IT ACT .IN E-MAIL ID CRGKITR@YAHOO.IN WITH COPY TO ADV PRADEEP KP ADVPRADEEPKP@GMAIL.COM. ANNEXURE R4(e) SCREENSHOT EVIDENCING DELIVERY OF NOTICE U/S 250 OF THE IT ACT IN E-MAIL ID CRGKITR@YAHOO.IN WITH COPY TO ADV PRADEEP KP ADVPRADEEPKP@GMAIL.COM. ANNEXURE R4(f) SCREENSHOT EVIDENCING DELIVERY OF NOTICE U/S 250 OF THE IT ACT .IN E-MAIL ID CRGKITR@YAHOO.IN.