Thottungal Padmanabha Das Sujith Vs Additional/Joint/Deputy/ACIT/ITO (Kerala High Court)
Kerala High Court directed to give one final opportunity to the petitioner to respond to show cause notice as show cause notice granted only three days time to respond.
Facts- The petitioner has approached this Court challenging order in reassessment proceedings for the assessment year 2018-2019 on a short ground. It is the case of the petitioner that show cause notice was issued only on 12-03-2024, calling upon the petitioner to submit his reply by 15-03-2024. It is submitted that order was passed without having the benefit of any reply given by the petitioner on 20-03-2024. It is submitted that the haste in which the order was passed shows that the matter was not properly considered by the Assessing Authority. It is submitted that order may therefore be set aside and the matter may be remanded to the Assessing Authority for fresh consideration after giving one final opportunity to the petitioner.
Conclusion- Held that the petitioner is entitled to succeed. While the learned Standing Counsel for the Income Tax Department may be right in contending that show cause notice was not the first opportunity given to the petitioner and several earlier opportunities have been given to the petitioner, it remains the fact that show cause notice was issued on 12-03-2024, giving only three days time to the petitioner to respond, and order was issued on 20-03-2024. Though, in the light of the earlier opportunities given to the petitioner it cannot be said that an order issued in haste, I am of the view that one final opportunity can be given to the petitioner to respond to show cause notice.
