Case Law Details
S. Subramanian & Co Vs ITO (Madras High Court)
Writ petitions have been filed against the assessment orders for the years 2018-2019 and 2019-2020.
The impugned orders imposed tax liability on the petitioner based on judgment assessment. The petitioner contends that notices were sent to an email id created by their accountant, and they were unaware of these notices. Therefore, the petitioner’s counsel seeks an opportunity to submit an explanation for the alleged escaped income.
The learned Standing Counsel for the respondents points out that the petitioner has an appeal remedy available but hasn’t utilized it.
Considering the arguments, the High Court finds merit in the petitioner’s claim of unawareness regarding the notices sent to the email id created by their accountant. In the interest of natural justice, the matter is remitted back to the respondents for passing orders afresh.
The respondents are directed to open the portal for the petitioner to upload relevant details within two weeks from the receipt of the court’s order. Upon uploading, the respondents must complete the reopened assessment within two weeks.
The writ petitions are disposed of with the above directions, and no costs are imposed. Connected miscellaneous petitions are closed accordingly.
This decision by the Madras High Court underscores the importance of ensuring that notices are properly communicated to the concerned parties, respecting principles of natural justice in tax proceedings.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
As against the order of the assessments of the years 2018-2019 and 2019-2020, these writ petitions are filed.
2.By the orders impugned the writ petitions, based the judgment assessment, tax liability was imposed on the petitioner. According to the petitioner the e-mail Id was created by his accountant and he is not aware of the notices issued through email. Therefore the learned Counsel for the petitioner seeks one opportunity for him to submit his explanation for the escaped income.
3.The learned Standing Counsel for the respondents submits that the petitioner is having an appeal remedy, however, he has not resorted to the same.
4. This Court considered the rival submissions made.
5. The petitioner claims that he is unaware of the notice sent through the e-mail id, which was created by his accountant and the accountant has failed to inform him about same. Therefore on the ground of principles of natural justice, the issue is remitted back to the respondents for passing orders afresh.
6.The respondents shall open the portal allowing the petitioner to upload the relevant details. The petitioner shall upload all the relevant details within a period of two weeks from the date of receipt of a copy of this order. On such uploading, the respondents shall complete the re-opened assessment within a period of two weeks therefrom.
7.These writ petitions are disposed of with the e directions. No costs. Consequently connected miscellaneous petitions are closed.
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