Wp(C)/19557/2020 Of Sun Flower Associates v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 23RD DAY OF SEPTEMBER 2020 / 1ST ASWINA, 1942 WP(C).No.19557 OF 2020 PETITIONER/S: SUN FLOWER ASSOCIATESXXII/409, SAGARASREE COMPLEX, OPP. ESSAN THEATRE, SOUTH NADA, KODUNGALLUR, THRISSUR-680664, REPRESENTEDBY ITS MANAGING PARTNER SRI.K.P.BINU. BY ADVS.SRI.ANIL D. NAIRSRI.R.SREEJITHSMT.TELMA RAJUSMT.SRI HARINI S.P. RESPONDENT/S: 1INCOME TAX OFFICER,WARD -2(5), THRISSUR-680001. 2THE COMMISSIONER OF INCOME TAX,AAYAKAR BHAVAN, RANGE-1, S.T.NAGAR, THRISSUR-680001. OTHER PRESENT: SRI. JOSE JOSEPH,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON23.09.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner has preferred Exts.P3 and P4 applications before the 2ndrespondent under Section 119(2) of the Income Tax Act for condoning a delay inthe filing of returns. The limited prayer at this stage is for a direction to the 2ndrespondent to consider and pass orders on the same expeditiously, after hearingthe petitioner. 2.Heard the learned counsel for the petitioner and also the learnedGovernment Pleader for the respondents. On a consideration of the facts and circumstances of the case and thesubmissions made across the Bar, I dispose the writ petition with a direction to the2nd respondent to consider and pass orders on Exts.P3 and P4 applicationspreferred by the petitioner within an outer limit of four weeks from the date ofreceipt of a copy of this judgment, after hearing the petitioner. The petitioner shallproduce a copy of the writ petition together with a copy of the judgment before the2nd respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE APPENDIX PETITIONER'S EXHIBITS EXT.P1COY OF THE ACKNOWLEDGEMENT OF FILING RETURNS FOR THE ASSESSMENT YEAR 2010-11ASSESSMENT YEAR 2010-11 EXT.P2COY OF THE ACKNOWLEDGEMENT OF FILING RETURNS FOR THE ASSESSMENT YEAR 2013-14ASSESSMENT YEAR 2013-14 EXT.P3COY OF THE APPLICATION DATED 01.02.2016 FILED BEFORE THE 2ND RESPONDENT THE 2ND RESPONDENT EXT.P4COPY OF SEPARATE APPLICATION DATED 27.11.2018 FILED BYTHE PETITIONER TO THE 2ND RESPONDENT FOR THE A.Y.2010-11 & 2013-14THE PETITIONER TO THE 2ND RESPONDENT FOR THE A.Y.2010-11 & 2013-14 EXT.P5COPY OF REMINDER DATED 07.12.2017 FILED BEFORE THE 2NDRESPONDENT RESPONDENT EXT.P6COPY OF REMINDER DATED 11.12.2017 FILED BEFORE THE 1STRESPONDENT RESPONDENT EXT.P7COPY OF THE LETTER DATED 23.04.2018 ISSUED BY THE 2ND RESPONDENT RESPONDENT EXT.P8COPY OF THE POSTING NOTICE DATED 01.07.2019 ISSUED BYTHE 2ND RESPONDENT THE 2ND RESPONDENT