Kerala HC Dismissed writ alleging lack of hearing notice; As notices were sent to provided email IDs

Sham Basheer Vs CIT (Kerala High Court)

In the realm of legal proceedings, the guarantee of due process stands as a cornerstone of justice. Recently, the Kerala High Court grappled with this fundamental principle in the case of Sham Basheer versus the Commissioner of Income Tax (CIT). The petitioner, an assessee under the Income Tax Act, 1961, raised concerns over the lack of a hearing notice preceding the assessment orders for the years 2011-12 to 2014-15. However, the court’s verdict shed light on the significance of providing accurate contact information and the efficacy of electronic communication in legal proceedings.

Background: Sham Basheer’s grievance stemmed from what he perceived as a procedural lapse: the absence of a communication notifying him of the impending assessment orders. The petitioner contended that no opportunity for a hearing was afforded before the orders were passed. This omission, in his view, violated the principles of natural justice and procedural fairness.

Detailed Analysis: Delving into the specifics of the case, the court examined the documentation provided by the respondent. It was revealed that Sham Basheer had indeed furnished multiple email IDs at various stages of the proceedings, including during the filing of returns and appeals. Notably, notices had been dispatched to these email addresses, as evidenced by records.

Of particular significance was the petitioner’s latest email ID, provided during the appeal process for the assessment year 2017-18. Communications pertaining to this appeal were successfully transmitted to and acknowledged by the petitioner, indicating that the provided email address was indeed functional and accessible to him.

Please become a Premium member. If you are already a Premium member, login here to access the full content.