Janardhanan Pillai Vs ACIT (Kerala High Court)
Kerala High Court held that assessment and penalty order mentioning old address of the appellant are liable to be set aside as against the principles of natural justice. Accordingly, petitioner directed to immediately update his current address and e-mail ID.
Facts- The petitioner has approached this Court challenging assessment and penalty proceedings under the provisions of the Income Tax Act, 1961. It is the case of the petitioner that a persual of orders will indicate that the address of the petitioner were shown as “E-1/7 MUSCO STAFF COLONY, JAGADISH NAGAR PO KHOPOLI, RAIGAD 410216, Maharashtra, India”. It is submitted that the petitioner had been working in Raigad earlier and had shifted his residence to Kottarakkara nearly twenty years ago.
Conclusion- Held that this writ petition is allowed. Assessment and penalty orders are set aside on the short ground that they are issued in violation of principles of natural justice. The 2nd respondent is directed to complete the assessment and the proceedings for imposition of penalty afresh, after affording an opportunity of hearing to the petitioner. The petitioner shall immediately update his address and e-mail ID in the portal of the Income Tax Department, within a period of ten days from the date of receipt of a certified copy of this judgment. Thereafter, the assessment and proceedings for imposition of penalty shall be completed after issuing notices at the registered e-mail ID of the petitioner and after affording an opportunity of hearing to the petitioner. If the petitioner does not update his address and e-mail ID as directed above, he will not be entitled to the benefit of this judgment.
