2023 (1) TMI 834 - HC - Income Tax

Reopening of assessment u/s 147 - No reply to Show Cause Notice issued under clause (b) of Section 148A - As the husband of the petitioner had expired necessary notices were issued to the petitioner herein, who is his wife - as contended by the petitioner that the said notices have not been served on her physically as the notices were sent on e- mail and the petitioner being not computer literate was not in a position to open the same and see it and she did not realize about the mails at all. Consequently, she was not in a position to reply to the Show Cause Notice issued under clause (b) of Section 148A - HELD THAT - Admittedly, petitioner has not been heard. It is contended that she could not access the notice sent by the authorities. Learned counsel for the respondent is not in a position to dispute the said fact. Under the peculiar facts and circumstances, without making it a precedent, interest of justice would be served if petitioner would be given an opportunity to reply to the show cause notice issued by the respondents. The impugned order under clause (d) of Section 148A is hereby set aside.Consequently, the notice issued under Section 148 is set aside. Petitioner is granted 15 days time from today to file necessary reply to the notice issued under clause (b) of Section 148A to the writ petition.

Issues:
1. Service of notices through e-mail to the petitioner.
2. Petitioner's inability to access e-mails due to computer illiteracy.
3. Consequences of not replying to the show cause notice.
4. Lack of opportunity for the petitioner to present her case.
5. Justification for setting aside the impugned order and notice.

Analysis:

1. The judgment revolves around the service of notices to the petitioner through e-mail regarding the non-filing of income tax returns by her deceased husband for the assessment year 2015-2016. The petitioner, being the wife of the deceased, claimed that she did not receive the notices physically as she was not computer literate and could not access the e-mails sent by the authorities.

2. The petitioner contended that her computer illiteracy prevented her from opening and accessing the e-mails, leading to an injustice as she could not reply to the show cause notice issued under Section 148A of the Income Tax Act, 1961. Despite the respondent's argument that it was the petitioner's obligation to respond to the e-mails, it was acknowledged that the e-mails might have been overlooked by the petitioner, possibly being redirected to spam.

3. The judgment highlighted the consequences faced by the petitioner due to her inability to access the notices, emphasizing that she had not been heard in this matter. The court acknowledged the petitioner's predicament and the fact that she was deprived of the opportunity to present her case before the authorities, which could have resulted in an unjust outcome.

4. In light of the peculiar circumstances and to serve the interest of justice, the court set aside the impugned order and notice issued under Section 148 of the Income Tax Act, 1961. The petitioner was granted 15 days to file a necessary reply to the show cause notice, and the authorities were directed to consider her response in accordance with the law before passing any further orders, thereby disposing of the writ petition.

5. The judgment focused on addressing the petitioner's predicament arising from her computer illiteracy and the inadvertent non-receipt of e-mails, ensuring that she is given a fair opportunity to respond to the show cause notice and present her case effectively before the authorities.

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