Wa/953/2019 Of John Geevarghese Kuruvila v. The Deputy Commissioner Of Income Tax Central Circle,Thiruvananthapuram

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI FRIDAY, THE 29TH DAY OF MARCH 2019 / 8TH CHAITHRA, 1941 WA.No. 953 of 2019 AGAINST THE JUDGMENT OF THE LEARNED SINGLE JUDGE IN WP(C)NO.4230/2019 APPELLANT/APPELLANT: SHRI JOHN GEEVARGHESE KURUVILAAGED 51 YEARSKOCHANAYATHU MALAYIL, KADAMBANAD NORTH,NELLIMUKAL P.O., ADOOR, PATHANAMTHITTA-695 551, NOW RESIDING AT P.O. BOX NO.5169, DAMMAM 31422, KINGDOM OF SAUDI ARABIA, REPRESENTED BY HIS POA SHRI GEEVARGHESE KURUVILA, RESIDING AT THE ABOVE ADDRESS. BY ADVS.SRI.T.M.SREEDHARAN (SR.)SMT.DIVYA RAVINDRANSRI.RAMESH CHERIAN JOHNSRI.R.BHASKARA KRISHNANSRI.V.P.NARAYANAN RESPONDENTS/RESPONDENTS: 1THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE,THIRUVANANTHAPURAMCENTRAL CIRCLE, 4TH FLOOR, AAYAKKAR BHAVAN, KOWDIARTHIRUVANANTHAPURAM-695 003. 2THE JOINT COMMISSIONER OF INCOME TAXCENTRAL RANGE, 4TH FLOOR, AAYAKKAR BHAVAN, KOWDIAR,THIRUVANANTHAPURAM-695 003. SC,IT DEPT - SRI JOSE JOSEPH THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 29.03.2019, THECOURT ON THE SAME DAY PASSED THE FOLLOWING: C.K.ABDUL REHIM & R.NARAYANA PISHARADI, JJ. **************************W.A.No.953 of 2019 ------------------------------------------- Dated this the 29[th] day of March, 2019 J U D G M E N T C.K.Abdul Rehim, J The petitioner in W.P.(C) No.4230/2019 is the appellantherein, challenging the judgment dated 14.02.2019. Therespondents in the writ petition are the respondents herein. 2.Exts.P1 to P3 orders of assessment passed against theappellant was challenged in the writ petition, without resorting tothe remedy of statutory appeal provided under the Income TaxAct, 1961. The writ petition was dismissed by finding that thereexists an effective alternate remedy by way of statutory appealand that there is no ground to hold that there occurred anyviolation of the principles of natural justice in finalising theassessment. However, while dismissing the writ petition, theright of the appellant to approach the appellate authority wasreserved. W.A.No.953/2019 3.Sri.T.M.Sreedharan, learned senior Counsel whoappeared for the appellant argued the case at length foradmission. We also heard Sri.Jose Joseph, learned StandingCounsel for Government of India (Taxes) in the matter. Sri.T.M.Sreedharan, learned senior Counsel who 4.After arguing the case for admission at length, when itwas made clear that this Court is not inclined to admit the writappeal, the learned senior counsel sought permission to withdrawthe writ appeal subject to indulgence of this Court to direct theappellate authority to consider all the grounds which will beraised against the assessment, including the ground with respectto the alleged violations of principles of natural justice, and todirect the appellate authority to take a decision untrammeled byany of the observations contained in the impugned judgment ofthe learned Single Judge. 5.Permission is granted. The writ appeal is herebydismissed as withdrawn. It is made clear that, if the appellantapproaches the statutory appellate authority in a properlyconstituted appeal, the said authority shall consider all thechallenges raised before it, including challenge based on the Permission is granted. The writ appeal is hereby ground of violation of the principles of natural justice in finalisingthe assessment. If any such ground is raised, the said authorityshall decide the issue untrammeled by any of the observationscontained in the impugned judgment of the learned Single Judgein W.P.(C) No.4230/2019. It is further directed that, the appellate authority shall takeinto consideration of the time spent by the petitioner inprosecuting the writ petition as well as this writ appeal, whileconsidering the question of limitation in filing the appeal. (sd/-) Permission is granted. The writ appeal is hereby ground of violation of the principles of natural justice in finalisingthe assessment. If any such ground is raised, the said authorityshall decide the issue untrammeled by any of the observationscontained in the impugned judgment of the learned Single Judgein W.P.(C) No.4230/2019. It is further directed that, the appellate authority shall takeinto consideration of the time spent by the petitioner inprosecuting the writ petition as well as this writ appeal, whileconsidering the question of limitation in filing the appeal. (sd/-) C.K.ABDUL REHIM, JUDGE (sd/-) jsr R.NARAYANA PISHARADI, JUDGE True Copy PS to Judge