Dismissed

Sowparnika Projects and Infrastructures Pvt. Ltd. v. the Assistant Commissioner (Works Contract)

Kerala HC19 Mar 2018WA/556/2018

Case brief

AI extract

What is this about?

The High Court dismissed the writ appeal against an assessment order. It held that the failure to open a reminder email prevented a valid extension of time, so the Single Judge was right in declining to interfere with the assessment order.

What did the court decide?

Writ appeal dismissed. Time granted to file appeal; recovery stayed for one month.

Sowparnika Projects and Infrastructures Pvt. Ltd. Vs the… — Banking and Recovery | Kerala HC (2018)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN &

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THE HONOURABLE MR. JUSTICE ASHOK MENON

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MONDAY, THE 19TH DAY OF MARCH 2018 / 28TH PHALGUNA, 1939

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WA.No. 556 of 2018

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AGAINST THE ORDER/JUDGMENT IN WP(C) 5338/2018 of HIGH COURT OF KERALA DATED 16-02-2018

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APPELLANT(S)/PETITIONER

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SOWPARNIKA PROJECTS AND INFRASTRUCTURES PVT LTD. T.C NO.V-2342-A-26, 1ST FLOOR, GOLF LINKS ROAD, KOWDIAR GARDENS, THIRUVANANTHAPURAM, REPRESENTED BY ITS GENERAL MANAGER (OPERATIONS) AJITH PRASAD.

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BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.M.RAJAGOPAL

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RESPONDENT/RESPONDENT:

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THE ASSISTANT COMMISSIONER (WORKS CONTRACT) 2ND FLOOR, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM.695 002.

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R BY SR.GOVERNMENT PLEADER SRI MOHAMMED RAFEEQ

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THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 19-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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jma

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K. Vinod Chandran & Ashok Menon, JJ

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- - - - - - - - - - - - -- - - - - - - - - - - - - - - - Writ Appeal No.556 of 2018

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- - - - - - - - - - - - - - - - - - - - - - - - - - - -

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Dated this the 19^th day of March, 2018 J U D G M E N T

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K. Vinod Chandran, J

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The appellant submits that the appellant had

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not been granted a reasonable opportunity for hearing. Admittedly, a notice was issued at Ext.P1 calling for objections and posted the case on 13.11.2017 for personal hearing. On 13.11.2017, the appellant requested for an adjournment as per Ext.P2. The same was accepted and an adjournment granted to 30.11.2017. Again on 30.11.2017 the appellant is said to have made an application through e-mail as is seen from Ext.P3. The Assessing Officer having not received any hard copy of the adjournment letter, completed the assessment as per Ext.P4.

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The learned Government Pleader submits that subsequent to the filing of the writ appeal, especially on a

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query raised by the Court, instruction was sought and it

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W.A.No. 556/2018

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: 2 :

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was informed that there was an e-mail, but however, the

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same was not opened. Sending of notices by e-mail alone has been deprecated by this Court and the very same logic applies to the assessee also. There was no difficulty in the assessee producing the hard copy of the adjournment application. It was done earlier as is seen from Ext.P2. In such circumstance, we do not find any reason to interfere with the assessment order passed at Ext.P4, especially since discretion to interfere with that was declined by the learned Single Judge in the impugned judgment.

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Writ appeal is dismissed granting the appellant a

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time of one month to file an appeal till which time, the recovery shall stand stayed.

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Sd/-

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K. Vinod Chandran, Judge

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Sd/- Ashok Menon, Judge

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jma

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//true copy//

Sowparnika Projects and Infrastructures Pvt. Ltd. v. the Assistant Commissioner (Works Contract)

Case brief

What is this about?

What did the court decide?

Sowparnika Projects and Infrastructures Pvt. Ltd. v. the Assistant Commissioner (Works Contract)

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

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