Case Law Details
C. Prasannakumaran Unnithan Vs CIT (Kerala High Court)
Kerala High Court held that person who failed to avail the opportunity granted to him to make submissions cannot complain about the violation of principles of natural justice. Writ not entertained on account of availability of alternative remedy.
Facts- The present writ petition under Article 226 of the Constitution of India has been filed impugning the order on appeal u/s. 250 of the Income Tax Act passed by the National Faceless Appeal Centre, Delhi which is instituted against the order passed by the assessing authority in respect of the assessment year 2017-18. The appeal was instituted on 09.01.2020. The appeal remained pending. In the meantime, the Government notifies the Faceless Appeal Scheme, 2021 and this appeal was also taken up by the NFAC for decision.
The petitioner was issued notice on 20.07.2023 asking him to submit his written submissions in support of each ground of appeal along with supporting documentary evidence and documents. The petitioner was given time till 31.07.2023 for affording the written submissions and supporting documentary evidences in response to notice in the appeal. The petitioner on 31.07.2013 itself requested for time till 15.08.2023 for filing written submissions and supporting documentary evidence. This request was kept open and second notice dated 10.08.2023 was issued to the petitioner giving him time till 18.08.2023 for furnishing written submissions and documentary evidences with a warning that, if no submissions/information/documents are not received within the stipulated time period, it will be presumed that the petitioner has nothing to say in this matter and the Department will proceed ahead based on the material available on record.
The petitioner on 18.08.2023 i.e., the last date as per notice made a request for adjourning the hearing to 02.09.2023. The appellate authority without granting time as requested by the petitioner, passed the impugned order on merits.
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