Communication and Notice for Reassessment Proceedings sent to e-mail id registered with Income Tax Department: Kerala High Court dismisses Writ Petition [Read Order]
Communication and Notice for Reassessment Proceedings sent to e-mail id registered Income Tax Department – Kerala High Court dismisses Writ Petition – TAXSCAN
Communication and Notice for Reassessment Proceedings sent to e-mail id registered Income Tax Department – Kerala High Court dismisses Writ Petition – TAXSCAN
In a significant case, the Kerala High Court, while dismissing a writ petition, observed that communication and notices for reassessment proceedings were sent to the email ID registered with the Income Tax Department.
The writ petition was filed by the P M Agency to set aside the assessment order passed for the assessment year 2017-18.
K. Latha and Jomton F. Payankan, Counsel appearing for the petitioner, argued that during the proceedings, the assessee did not receive any notice because the email ID registered with the department (i.e., aalfp1004g@gmail.com) was created by an outsider. Therefore, he could not file a reply to the said show cause notices, and the assessment order has been finalized. The petitioner argued that there has been a violation of the principles of natural justice.
Therefore, the petitioner is seeking that the assessment order may be set aside, and the matter may be remanded back for affording an opportunity to the petitioner to file his reply to the said notices for passing a fresh assessment order.
Jose Joseph, Standing Counsel for the Income Tax Department, submitted that the petitioner’s assessment was reopened under Section 148 of the Income Tax Act.
Further, every communication was sent to the petitioner, including notices electronically, through the registered email ID with the e-filing portal. The assessment order is final as the petitioner did not reply to any of the correspondence or notices.
After analyzing the facts and arguments of both parties, the single bench of Dinesh Kumar Singh observed that the communications and notices have been sent to the registered email ID of the petitioner-assessee. Thus, all correspondence, including statutory notifications and show reasons related to the assessment proceedings for the assessment year 2017–18, was served to the petitioner via their registered email address, according to documents accessible on the ITBA website.
Therefore, the bench dismissed the writ petition filed by the petitioner/assessee.
To Read the full text of the Order CLICK HERE
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