Aged 41 Years v. A

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 1 DAY OF MARCH 2024 / 11TH PHALGUNA, 1945WP(C) NO. 8079 OF 2024 PETITIONER: MR. ANTONY SUNNY, AGED 41 YEARS, S/O. SUNNY V. A., RESIDING AT VELLARA HOUSE, NHAMANGHAT (PO), NAYARANGADI VYLATHURU, VADEKKEKAD CHAVAKKAD, KERALA, THRISSUR, PIN – 679563. BY ADVS. SMT. K. LATHA SMT. GAYATHRI NARENDRANATH SMT. MEERA MENON SRI. JOMTON F. PAYANKAN RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX (APPEALS),INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE (NFAC), ROOM NO. 245-A, NORTH BLOCK, NEW DELHI, PIN – 110001.2THE ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE 2(1), THRISSUR, AAYAKAR BHAVAN, SHAKTHAN THAMPURAN NAGAR, THRISSUR HO, THRISSUR, PIN – 680001. BY ADVS. SRI. P. G. JAYASHANKAR – STANDING COUNSEL SRI. G. KEERTHIVAS – STANDING COUNSEL SRI. P. G. JAYASHANKAR – STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DINESH KUMAR SINGH, J. -------------------------- W.P.(C) No. 8079 of 2024 ------------------------- Dated this the 1[st] day of March, 2024 JUDGMENT 1.The present writ petition has been filed impugning the order in Exhibit P-6 dated 10.11.2023 passed in statutory appeal by theCommissioner of Income Tax (Appeals), Thrissur against theassessment order dated 28.12.2018 in Exhibit P-1 under Section 143(3) of the Income Tax Act, 1961 in respect of the assessment year2016-17. The Assessing Officers had added Rs. 60,00,000/- to theIncome from business as returned Rs. 20,99,452/- and gross incomehas been determined to be Rs. 80,99,452/-. 2.The petitioner/assessee filed the appeal on 21.05.2019 againstthe assessment order dated 28.12.2018. The appeal was filed withdelay of 115 days. The only reason for filing the appeal with delaywas given is ‘website problem’. The assessment order and demandnotices were duly served on the petitioner on 28.12.2018 itself. TheAppellate Authority found the reasons for filing the appeal withhuge delay of 115 days was not convincible. The petitioner failed toprovide any evidence to the said reason (website problem). From28.12.2018 to 27.01.2019. The petitioner was issued several notices affording opportunity of hearing. The notices issued on 03.11.2022, 15.06.2023, 07.09.2023, 12.09.2023, 05.10.2023 and 25.10.2023have been mentioned in the impugned order, which remainedunreplied and unanswered. Considering the conduct of thepetitioner and the reason given for filing the appeal with delay i.e.‘website problem’, the Commissioner of Appeal has dismissed theappeal on the ground of delay. 3.This Court does not find that there has been violation of theprinciples of natural justice as contended by the learned Counsel forthe petitioner nor the orders suffers from any manifest infirmity orillegality which requires this Court to interfere with the appellateorder passed by the 1[st] respondent. Thus, this Court finds no meritin this writ petition and hence, the same is hereby dismissed. Sd/-DINESH KUMAR SINGH JUDGE PETITIONER’S EXHIBITS EXHIBIT P1THE TRUE COPY OF THE ASSESSMENT ORDER FOR THEASSESSMENT YEAR 2016-2017 DATED28-12-2018ASSESSMENT YEAR 2016-2017 DATED28-12-2018 EXHIBIT P2THE TRUE COPY OF THE APPEAL IN FORM NO. 35 FILEDBY THE PETITIONER AGAINST THE ASSESSMENT ORDERFOR THE ASSESSMENT YEAR 2014-2015 DATED21.05.2019BY THE PETITIONER AGAINST THE ASSESSMENT ORDERFOR THE ASSESSMENT YEAR 2014-2015 DATED21.05.2019 EXHIBIT P3THE TRUE COPY OF THE RESOLUTION DATED 10TH DAY OFJUNE 2022 PASSED BY ANY TIME MONEY PRIVATELIMITEDJUNE 2022 PASSED BY ANY TIME MONEY PRIVATELIMITED Sd/-DINESH KUMAR SINGH JUDGE PETITIONER’S EXHIBITS EXHIBIT P1THE TRUE COPY OF THE ASSESSMENT ORDER FOR THEASSESSMENT YEAR 2016-2017 DATED28-12-2018ASSESSMENT YEAR 2016-2017 DATED28-12-2018 EXHIBIT P2THE TRUE COPY OF THE APPEAL IN FORM NO. 35 FILEDBY THE PETITIONER AGAINST THE ASSESSMENT ORDERFOR THE ASSESSMENT YEAR 2014-2015 DATED21.05.2019BY THE PETITIONER AGAINST THE ASSESSMENT ORDERFOR THE ASSESSMENT YEAR 2014-2015 DATED21.05.2019 EXHIBIT P3THE TRUE COPY OF THE RESOLUTION DATED 10TH DAY OFJUNE 2022 PASSED BY ANY TIME MONEY PRIVATELIMITEDJUNE 2022 PASSED BY ANY TIME MONEY PRIVATELIMITED EXHIBIT P4THE TRUE COPY OF THE CERTIFICATE ISSUED BYSUPERINTENDENT,CENTRALPRISON&CORRECTIONAL HOME, KANNUR DATED 01/12/2023SUPERINTENDENT,CENTRALPRISON&CORRECTIONAL HOME, KANNUR DATED 01/12/2023 EXHIBIT P5THE TRUE COPY OF THE APPEAL HEARING NOTICE FORTHE YEAR 2015-2016 DATED 15-06-2023THE YEAR 2015-2016 DATED 15-06-2023 EXHIBIT P5(A)THE TRUE COPY OF THE APPEAL HEARING NOTICE FORTHE YEAR 2015-2016 DATED 07-09-2023THE YEAR 2015-2016 DATED 07-09-2023 EXHIBIT P5(B)THE TRUE COPY OF THE APPEAL HEARING NOTICE FORTHE YEAR 2015-2016 DATED 12-09-2023THE YEAR 2015-2016 DATED 12-09-2023 EXHIBIT P5(C)THE TRUE COPY OF THE APPEAL HEARING NOTICE FORTHE YEAR 2015-2016 DATED 05-10-2023THE YEAR 2015-2016 DATED 05-10-2023 EXHIBIT P5(D)THE TRUE COPY OF THE APPEAL HEARING NOTICE FORTHE YEAR 2015-2016 DATED 25-10-2023THE YEAR 2015-2016 DATED 25-10-2023 EXHIBIT P6THE TRUE COPY OF THE APPELLATE ORDER DATED 10-11-2023 FOR THE ASSESSMENT YEAR 2016-2017 ISSUEDBY THE FIRST RESPONDENT TO THE PETITIONER UNDERSECTION 250 OF THE INCOME TAX ACT11-2023 FOR THE ASSESSMENT YEAR 2016-2017 ISSUEDBY THE FIRST RESPONDENT TO THE PETITIONER UNDERSECTION 250 OF THE INCOME TAX ACT EXHIBIT P7THE TRUE COPY OF THE APPELLATE ORDER DATED 12-09-2023 FOR THE ASSESSMENT YEAR 2014-2015 ISSUED BYTHE FIRST RESPONDENT TO THE PETITIONER UNDERSECTION 250 OF THE INCOME TAX ACT2023 FOR THE ASSESSMENT YEAR 2014-2015 ISSUED BYTHE FIRST RESPONDENT TO THE PETITIONER UNDERSECTION 250 OF THE INCOME TAX ACT EXHIBIT P8THE TRUE COPY OF THE DEMAND NOTICE DATED 28-12-2018 ISSUED BY THE ASSISTANT COMMISSIONER OFINCOME TAX, CIRCLE 2 (1), THRISSUR ISSUED UNDERSECTION 156 OF THE INCOME TAX ACT FOR THEASSESSMENT YEAR 2016-20172018 ISSUED BY THE ASSISTANT COMMISSIONER OFINCOME TAX, CIRCLE 2 (1), THRISSUR ISSUED UNDERSECTION 156 OF THE INCOME TAX ACT FOR THEASSESSMENT YEAR 2016-2017