Home Income tax Corporate Income tax Kerala HC Cancels I-T Assessment Order Due to Failure to Comply with Natural Justice Principle

Kerala HC Cancels I-T Assessment Order Due to Failure to Comply with Natural Justice Principle

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Kerala HC Cancels I-T Assessment Order Due to Failure to Comply with Natural Justice Principle
Kerala HC's Order for V.G. Suresh

The Kerala Excessive Court docket nullified the Earnings Tax Evaluation order, citing a failure to stick to the precept of pure justice. In response, the court docket instructed V G Suresh, the petitioner, to current themselves earlier than the 2nd respondent inside the specified timeframe to offer submissions.

V G Suresh contested the selections made by the Commissioner of Earnings Tax (Appeals), recognized because the 2nd respondent, relating to evaluation orders for the years 2011-12 to 2015-16.

The petitioner’s authorized consultant argued that the petition was solely primarily based on the grounds of pure justice violation. This assertion stemmed from the petitioner receiving listening to notices from the Appellate Authority for October 10, 2023, and October 19, 2023. In response, the petitioner submitted a reply and sought an adjournment.

However, the petitioner’s plea for consideration was ignored, resulting in the issuance of ex parte appellate orders. It was argued that the petitioner would take part within the scheduled listening to earlier than the Appellate Authority with out searching for any adjournment.

Learn Additionally: Kerala HC Orders Revise Tax Penalty, An Order Departed With out Altering Penalty Proceedings

Acknowledging this assurance, Justice Dinesh Kumar Singh famous a possible infringement of the precept of pure justice. Consequently, the present writ petitions are granted, annulling the contested Appellate orders, and the circumstances are remitted again to the 2nd respondent for a contemporary determination.

The petitioner is instructed to seem earlier than the 2nd respondent and current their case on January 18, 2024. Moreover, the petitioner is required to deposit 10% of the full assessed tax for all 5 evaluation orders. If the petitioner fulfils this accretion requirement, the remaining demand underneath the evaluation orders can be suspended till the decision of the appeals into account by the 2nd respondent.

Additionally Learn: Kerala HC Clarifies No Penalties or Curiosity for Well timed ITR e-Submitting U/S 234E

The court docket explicitly acknowledged that if the petitioner fails to deposit the stipulated 10% of the assessed tax for the 5 evaluation orders or neglects to seem earlier than the 2nd respondent on January 18, 2024, no additional alternatives can be prolonged, and the calls for outlined within the evaluation orders will stay in impact for tax realization.

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