Rp/1048/2022 Of Deputy Commissioner Of Income Tax,Central Circle-2 v. K.k Builders

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 14 DAY OF NOVEMBER 2022 / 23RD KARTHIKA, 1944RP NO. 1048 OF 2022 AGAINST THE JUDGMENT IN WP(C) 27643/2022 OF HIGH COURT OF KERALA REVIEW PETITIONERS/ RESPONDENT NOS.1 TO 6 IN W.P.(C): 1DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,AAYAKAR BHAVAN(NORTH BLOCK), KOZHIKODE, PIN – 673 001.AAYAKAR BHAVAN(NORTH BLOCK), KOZHIKODE, PIN – 673 001. 2COMMISSIONER OF INCOME TAX (APPEALS)-111,KOCHI, POONIMA BUILDING 1ST FLOOR, PANAMPILLY NAGAR, KOCHI, PIN – 682 036.KOCHI, POONIMA BUILDING 1ST FLOOR, PANAMPILLY NAGAR, KOCHI, PIN – 682 036. 3THE PRINCIPAL COMMISSIONER OF INCOME TAX,AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE, PIN – 673 001.AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE, PIN – 673 001. 4THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAXCENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCHI., PIN – 682 018.CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCHI., PIN – 682 018. 5THE CENTRAL BOARD OF DIRECT TAXES,NORTH BLOCK, NEW DELHI., PIN – 110 011.NORTH BLOCK, NEW DELHI., PIN – 110 011. 6THE PRINCIPAL DIRECTOR GENERAL OF INCOME TAX (INVESTIGATION)CENTRAL REVENUE BUILDING, I.S PRESS ROAD,KOCHI, PIN – 682 018.(INVESTIGATION)CENTRAL REVENUE BUILDING, I.S PRESS ROAD,KOCHI, PIN – 682 018. BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT RESPONDENT/PETITIONER IN W.P.(C): K.K BUILDERS REPRESENTED BY ITS MANAGING PARTNERP.P.V. 526F, PERAVOOR, KANNUR, PIN – 670 673 THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 14.11.2022,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER This review petition has been filed seeking a review of thejudgment dated 26-08-2022 in WP(C) No. 27643 of 2022. Thewrit petition was disposed of directing the National FacelessAppeals Center to consider and pass orders on Exts.P9 to P16appeals filed by the petitioner within three months from thedate of receipt of a certified copy of this judgment. It was alsodirected that since the petitioner has already filed argumentnotes before the Jurisdictional Commissioner of Income Tax(Appeals), the National Faceless Appeals Center will providean opportunity to the petitioner to upload any argument noteand other materials, which the petitioner wishes to reliedupon. 2.This review petition has been filed stating thatExts.P9 to P16 appeals have to be considered by the 2[nd]respondent in the writ petition (Commissioner of Income Tax( Appeals)-III, Kochi) and not by the National Faceless AppealsCenter. 3.Having regard to the aforesaid facts, the judgmentin WP(C) No.27643 of 2022 is reviewed and it is directed that Exts.P9 to P16 appeals shall be considered and disposed of bythe Commissioner of Income Tax (Appeals)-III, Kochi, afteraffording to the petitioner an opportunity of being heard. Theofficer shall endeavor to dispose of the appeals within a periodof three months from the date of receipt of a certified copy ofthis order. ats Sd/- GOPINATH P.JUDGE APPENDIX OF RP 1048/2022 PETITIONER ANNEXURES Annexure-A CERTIFIED COPY OF THE JUDGMENT DATED 26.08.2022IN WP( C) NO.27643 OF 2022