Wp(C)/16412/2021 Of Aswin Associates v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 5 DAY OF OCTOBER 2021 / 13TH ASWINA, 1943 WP(C) NO. 16412 OF 2021 PETITIONER : ASWIN ASSOCIATESDOOR NO. XIV/616, STATUE ROAD, KARUVELIPADY, KOCHI - 682005, ERNAKULAM DISTRICT, REPRESENTED BY MR. G.BALAKRISHNA PILLAI - MANAGING PARTNER. BY ADV JOSEPH JERARD SAMSON RODRIGUES RESPONDENTS : 1THE DEPUTY COMMISSIONER OF INCOME TAX,INCOME TAX DEPARTMENT, NATIONAL E-ASSESSMENT CENTRE, NEW DELHI - 110003.INCOME TAX DEPARTMENT, NATIONAL E-ASSESSMENT CENTRE, NEW DELHI - 110003. 2THE COMMISSIONER OF INCOME TAX (APPEALS)ERNAKULAM DISTRICT.ERNAKULAM DISTRICT. INCOME TAX DEPARTMENT, ERNAKULAM - 682036, ADDITIONAL R3 IMPLEADED 3THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, NATIONAL FACELESS APPEAL CENTRE, NEW DELHI – 110 001, REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAXNATIONAL FACELESS APPEAL CENTRE, NEW DELHI – 110 001, REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX * ADDL.R3 IS IMPLEADED AS PER THE ORDER DATED 05.10.2021 IN I.A.NO.1/2021 IN W.P.(C) NO.16412 OF 2021 BY ADVS. SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON05.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C).No.16412 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-=Dated this the 5[th] day of October, 2021JUDGMENT Petitioner was subjected to an e-assessment for the assessment year 2018-19. Petitioner complains that neitherwas he heard nor were documents produced by him considered.Therefore petitioner preferred Ext.P3 appeal before the 2[nd]respondent. Thereafter the appeal was uploaded in the portalof the Income Tax Department for consideration by the 3[rd]respondent as is evident from Ext.P6. In filing the appeal, adelay of 116 days had occurred for which, a delay condonationpetition is preferred as Ext.P5. Petitioner has also preferredExt.P4 stay petition. 2. Having regard to the circumstances of the case, there will be a direction to the concerned Appellate Authorityamongst respondents 2 and 3 to take up the stay petition andthe delay petition filed by the petitioner and consider the same in accordance with law within a period of three months from the date of receipt of a copy of this judgment. Till then, all coerciveproceedings pursuant to Ext.P2 notice of demand shall be keptin abeyance. The writ petition is disposed of as above. RKM Sd/- BECHU KURIAN THOMAS, JUDGE APPENDIX OF WP(C) 16412/2021 PETITIONER'S EXHIBITS: Exhibit P1TRUE COPY OF THE E-ASSESSMENT ORDER N O. DIN.ITBA/AST/143(3)/2020-21/1031416917(1), DATED 11.03.2021, ISSUED BY THE FIRST RESPONDENT, DEPUTY COMMISSIONER OF INCOME TAX, NATIONAL E-ASSESSMENT CENTRE, NEW DELHI.DIN.ITBA/AST/143(3)/2020-21/1031416917(1), DATED 11.03.2021, ISSUED BY THE FIRST RESPONDENT, DEPUTY COMMISSIONER OF INCOME TAX, NATIONAL E-ASSESSMENT CENTRE, NEW DELHI. Exhibit P2TRUE COPY OF THE NOTICE OF DEMAND NO.ITBA/AST/S/156/2020-21/1031416956(1), DATED 11.03.2021 ISSUED BY THE FIRST RESPONDENT.NO.ITBA/AST/S/156/2020-21/1031416956(1), DATED 11.03.2021 ISSUED BY THE FIRST RESPONDENT. Exhibit P3TRUE COPY OF THE MEMORANDUM OF APPEAL IN FORM NO.35 DATED 09.08.2021 AND STATEMENT OF FACTS & GROUNDS OF APPEAL FILED BEFORE THE SECOND RESPONDENT, COMMISSIONER OF INCOME TAX (APPEALS), ERNAKULAM.FORM NO.35 DATED 09.08.2021 AND STATEMENT OF FACTS & GROUNDS OF APPEAL FILED BEFORE THE SECOND RESPONDENT, COMMISSIONER OF INCOME TAX (APPEALS), ERNAKULAM. Exhibit P2TRUE COPY OF THE NOTICE OF DEMAND NO.ITBA/AST/S/156/2020-21/1031416956(1), DATED 11.03.2021 ISSUED BY THE FIRST RESPONDENT.NO.ITBA/AST/S/156/2020-21/1031416956(1), DATED 11.03.2021 ISSUED BY THE FIRST RESPONDENT. Exhibit P3TRUE COPY OF THE MEMORANDUM OF APPEAL IN FORM NO.35 DATED 09.08.2021 AND STATEMENT OF FACTS & GROUNDS OF APPEAL FILED BEFORE THE SECOND RESPONDENT, COMMISSIONER OF INCOME TAX (APPEALS), ERNAKULAM.FORM NO.35 DATED 09.08.2021 AND STATEMENT OF FACTS & GROUNDS OF APPEAL FILED BEFORE THE SECOND RESPONDENT, COMMISSIONER OF INCOME TAX (APPEALS), ERNAKULAM. Exhibit P4TRUE COPY OF THE STAY PETITION FILED BEFORETHE SECOND RESPONDENT COMMISSIONER OF INCOME TAX (APPEALS), ERNAKULAM.THE SECOND RESPONDENT COMMISSIONER OF INCOME TAX (APPEALS), ERNAKULAM.Exhibit P5TRUE COPY OF THE PETITION FOR CONDONATION OF DELAY IN FILING APPEAL BEFORE THE SECONDRESPONDENT COMMISSIONER OF INCOME TAX (APPEALS), ERNAKULAM.OF DELAY IN FILING APPEAL BEFORE THE SECONDRESPONDENT COMMISSIONER OF INCOME TAX (APPEALS), ERNAKULAM.Exhibit P6TRUE COPY OF THE ACKNOWLEDGEMENT RECEIPT NO.531890940180921 DATED 18TH SEPTEMBER, 2021 OF THE MEMORANDUM OF APPEAL IN FORM NO.35, STATEMENT OF FACTS AND GROUNDS OF APPEAL UPLOADED IN THE INCOME TAX DEPARTMENT.NO.531890940180921 DATED 18TH SEPTEMBER, 2021 OF THE MEMORANDUM OF APPEAL IN FORM NO.35, STATEMENT OF FACTS AND GROUNDS OF APPEAL UPLOADED IN THE INCOME TAX DEPARTMENT. Exhibit P7TRUE COPY OF THE SCREEN SHOT DATED 18 SEPTEMBER 2021 OF THE INCOME TAX DEPARTMENT.SEPTEMBER 2021 OF THE INCOME TAX DEPARTMENT.