Wp(C)/17703/2007 Of M.c.gangadharan Nair v. The Income Tax Officer, Ward 3(1)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 11TH SEPTEMBER 2007 / 20TH BHADRA 1929 WP(C).No. 17703 of 2007(G) -------------------------- PETITIONER: ------------ M.C.GANGADHARAN NAIR, UNNIPERACHAN KANDY VEEDU, CHEVAYUR, KOZHIKODE. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS: ------------- 1. INCOME TAX OFFICER, WARD 3(1), CALICUT. 2. COMMISSIONER OF INCOME TAX, CALICUT. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL,GOI(TAXES) SRI.GEORGE K. GEORGE, SC FOR IT THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11/09/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PETITIONER'S EXHIBITS: EXT.P1 PHOTOCOPY OF DECREE IN L.A.A. NO. 113 OF 1991 DATED 6.3.1997 EXT.P2 PHOTOCOPY OF TDS CERTIFICATE DATED 24.7.1999 EXT.P3 PHOTOCOPY OF CERTIFICATE DATED 11.6.2004 EXT.P4 PHOTOCOPY OF LETTER DATED 22.6.2004 EXT.P5 PHOTOCOPY OF REVISED RETURN FOR 2000-01 DATED 23.6.2004 EXT.P6 PHOTOCOPY OF APPLICATION FOR CONDONATION OF DELAY DATED 14.3.2005 EXT.P7 PHOTOCOPY OF NOTICE DATED 28.2.2006 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. -------------------------------------------- -------------------------------------------- Dated this the 11th day of September, 2007 JUDGMENT Petitioner filed a belated return for refund for the year 2000-01The application to condone the delay was rejected by theCommissioner. The order of the Commissioner of Income tax iscommunicated by the Deputy Commissioner vide Ext.P7. It is notknown on what reason the Commissioner has rejected the request forcondoning the delay. Since there is violation of natural justice, in asmuch as an opportunity was not given to the petitioner to represent thematter before the Commissioner and to convince him about the reasonsfor condoning the delay, W.P. is disposed of with direction to theCommissioner of Income tax, Kozhikode to hear the petitioner and passorders on the petitioner's request for condonation of delay and forreceipt of return for refund. Fresh orders will be issued by theCommissioner after hearing the petitioner within three months from thedate of production of a copy of this judgment by the petitioner. (C.N.RAMACHANDRAN NAIR)Judge