Wp(C)/19676/2020 Of Saptha Marketing 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.19676 OF 2020 PETITIONER: M/S.SAPTHA MARKETING ASSOCIATESXXII/408,SAGARASREE COMPLEX,OPP.ESSEN THEATRE,SOUTH NADA,KODUNGALLUR, REPRESENTED BY ITS MANAGING PARTNER, SRI.K.P.BINU.BY ADVS.SRI.ANIL D. NAIRSRI.R.SREEJITHSMT.TELMA RAJUSMT.SRI HARINI S.P. RESPONDENTS: 1INCOME TAX OFFICER,WARD -2(5),THISSUR-680001.2THE COMMISSIONER OF INCOME TAX ,AAYAKAR BHAVAN,RANGE-1,S.T.NAGAR, THRISSUR-680001. BY ADV.SRI. JOSE JOSEPH,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.09.2020,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner has preferred Exts.P2 and P3 applications before the 2[nd]respondent under Section 119(2) of the Income Tax Act for condoning adelay in the filing of returns. The limited prayer is for a direction to the2[nd] respondent to consider and pass orders on the same expeditiously,after hearing the petitioner. 2. I have heard the learned counsel for the petitioner and thelearned Standing counsel for the respondents. On a consideration of the facts and circumstances of the case andthe submissions made across the Bar, I dispose the writ petition with adirection to the 2[nd] respondent to consider and pass orders on Exts.P2and P3 applications within four weeks from the date of receipt of a copyof this judgment, after hearing the petitioner. The petitioner shallproduce a copy of the writ petition together with a copy of thejudgmentbefore the 2[nd] respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE APPENDIX PETITIONERS EXHIBITS EXHIBIT -P1 TRUE COPY OF THE ACKNOWLEDGMENT OF FILING RETURNS FOR THE ASSESSMENT YEAR 2010-11 EXHIBIT P2- TRUE COPY OF APPLICATION DATED 01.02.2016 FILED BEFORE THE 2ND RESPONDENT EXHIBIT P3- TRUE COPY OF SEPARATE APPLICATION DATED 22.12.2017 FILEDBY THE PETITIONER TO THE 2ND RESPONDENT EXHIBIT P4 TRUE COPY OF REMINDER DATED 7.12.2017 FILED BEFORE THE 1ST RESPONDENT EXHIBIT P5- TRUE COPY OF REMINDER DATED 11.12.2017 FILED BEFORE THE1ST RESPONDENT EXHIBIT P6- TRUE COPY OF LETTER DATED 23.04.2018 ISSUED BY THE 2ND RESPONDENT RESPONDENTS EXHIBITS:NIL //TRUE COPY// P.A TO JUDGE