Wa/435/2024 Of Mr. Antony Sunny v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH THURSDAY, THE 21 DAY OF MARCH 2024 / 1ST CHAITHRA, 1946 WA NO. 435 OF 2024 AGAINST THE JUDGMENT DATED 01.03.2024 IN WP(C) NO.8079 OF2024 OF HIGH COURT OF KERALA APPELLANT/PETITIONER: MR. ANTONY SUNNY,AGED 41 YEARSS/O SUNNY V A, RESIDING AT VELLARA HOUSE, NHAMANGHAT (PO), NAYARANGADI VYLATHURU, VADEKKEKADCHAVAKKAD, KERALA, THRISSUR, PIN - 679563 BY ADVS.K.LATHA,GAYATHRI NARENDRANATHJOMTON F. PAYANKAN,MEERA MENON RESPONDENTS/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 ADV P.G. JAYASHANKAR THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON21.03.2024, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: -:2:- J U D G M E N T Dr. Kauser Edappagath, J. The appellant is an assessee under the Income Tax Act.Aggrieved by Ext.P1 assessment order for the assessment year2016-17, the appellant preferred Ext.P2 appeal before thestatutory appellate authority. There was a delay of 115 days inpreferring the appeal. In column 15 of Form No.35, the reason forthe delay in filing the appeal has been shown as “websiteproblem”. The appellate authority found that the reason soshown was not sufficient to condone the delay, and the appealwas dismissed as not maintainable as per Ext.P6 order. Theappellant challenged Ext.P6 order before the learned SingleJudge. The learned Single Judge dismissed the writ petition. It ischallenging the said judgment; the appellant is before us. 2.We have heard Smt.Latha K., the learned counsel for WA No.435/2024 -:3:- the appellant and Sri.P.G.Jayashankar, the learned StandingCounsel for the Income Tax Department. 3.It is true that in the appeal memorandum in column15, no reason for the condonation of delay has been given. Whatis stated is “IT website problem”. It is hardly sufficient to explainthe delay. The appellant was issued notices of hearing by theappellate authority on 3/11/2022, 15/6/2023, 7/9/2023,12/9/2023, 5/10/2023 and 25/10/2023. Ext.P4 certificate issuedby the Superintendent, Central Prison, Kannur, would show thatthe appellant was in judicial custody from 28/1/2023 to28/11/2023. Therefore, on all days mentioned above except on3/11/2022, the appellant was not available to receive the noticesissued by the appellate authority. Even though the reason forcondoning the delay has not been stated in so many words incolumn No.15, considering the fact that the delay was only 115days and also other attending circumstances, we are of the viewthat an opportunity has to be afforded to the appellant to contestthe appeal on merits. Hence, we direct the appellate authority to WA No.435/2024 -:4:- condone the delay in filing the appeal, take the appeal on file and dispose it of on merits in accordance with law. Writ appeal is disposed of as above. Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- DR. KAUSER EDAPPAGATH JUDGE Rp