Wp(C)/27545/2023 Of Dr. N Uthaman v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 20 DAY OF SEPTEMBER 2023 / 29TH BHADRA, 1945 WP(C) NO. 27545 OF 2023 PETITIONER: DR. N UTHAMAN,AGED 77 YEARS, S/O. N. VASU, 10/345 B, NEDUVACHALIL HOUSE, KARANTHOOR, KUNNAMANGALAM, KOZHIKODE, PIN – 673571. BY ADV. SRI. DHEERAJ KRISHNAN PEROT SMT. K.L ANGEL MARY SMT. FIDHA NAVAS RESPONDENTS: 1THE INCOME TAX OFFICER,INCOME TAX OFFICE, AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE, PIN – 673001. 2DEPUTY COMMISSIONER OF INCOME TAX,INCOME TAX DEPARTMENT, CENTRAL PROCESSING CENTER, BENGALURU, KARNATAKA, PIN – 560500. BY ADV. SRI. CHRISTOPHER ABRAHAM – SC - IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON20.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DINESH KUMAR SINGH, J. -------------------------- WP(C) No.27545 of 2023 ------------------------- Dated this the 20[th] day of September, 2023 JUDGMENT 1.The present writ petition under Article 226 of theConstitution of India has been filed for the following reliefs; A.Issue a Writ of Mandamus or any otherappropriate Writ to the 2[nd] respondent toconsider Ext.P4 rectification request dated15.01.2019 submitted by the petitioner beforethe 2[nd] respondent for AY 2018-19 within atime frame, after affording reasonableopportunity of hearing to the petitioner. B.To issue a writ of mandamus or nayother writ, order or direction restraining therespondents from enforcing demand and otherproceedings pursuant to Ext.P3 Intimationorder passed under Section 143(1) of theAct,dated 20.11.2018 for AY 2018-19. AND C.Grant such other reliefs that thisHon’ble Court may deem fit to grant in thecircumstances of the case. 2.Petitioner had filed return of his income on 17.07.2018 forthe assessment year 2018-19. The petitioner received intimationunder Section 143 (1) of the Income Tax Act by the 2[nd] respondent on 20.11.2018. After receipt of the saidcommunication, the petitioner has filed rectification applicationdated 15.01.2019 under Section 154 of the Income Tax Act. Thesaid rectification application was e-filed in the Income Tax Portal.The petitioner has placed on record the e-filing acknowledgmentas Exhibit P-5. 3.Learned Counsel for the petitioner submits that the saidrectification application was filed on 15.01.2019, but till date nodecision has been taken. Learned Counsel for the petitioner submits that the said 4.Mr. Christopher Abraham, Learned Standing Counsel for therespondents, however, submits that the assessment order as wellas the rectification applications are considered at the CentralisedProcessing Centre situated at Bangalore. The said Centre doesnot have record of the said rectification application and thewebsite of the Centre does not show any such pendingrectification application on behalf of the petitioner. Mr.Christopher Abraham, Learned Standing Counsel for therespondents further submits that if the petitioner files therectification application within a period of ten days from todaybefore the 1[st] respondent physically, his application shall be considered irrespective of the limitation period which has already expired. This submission has been made by Mr. ChristopherAbraham, Learned Standing Counsel for the respondents on thebasis of the instructions received from the respondents. 5. Considering the instruction on behalf of the respondents, the petitioner is granted ten days time from today to filerectification application before the 1[st] respondent physically andthe said rectification application shall be considered and order inaccordance with law shall be passed by the 1[st] respondentexpeditiously. Till the rectification application is decided by the 1[st]respondent, all proceedings in pursuance to Exhibit P-3 demandnotice shall be kept in abeyance. considered irrespective of the limitation period which has already expired. This submission has been made by Mr. ChristopherAbraham, Learned Standing Counsel for the respondents on thebasis of the instructions received from the respondents. 5. Considering the instruction on behalf of the respondents, the petitioner is granted ten days time from today to filerectification application before the 1[st] respondent physically andthe said rectification application shall be considered and order inaccordance with law shall be passed by the 1[st] respondentexpeditiously. Till the rectification application is decided by the 1[st]respondent, all proceedings in pursuance to Exhibit P-3 demandnotice shall be kept in abeyance. With the above directions, this writ petition is finallydisposed of. Svn Sd/- DINESH KUMAR SINGH JUDGE APPENDIX OF WP(C) 27545/2023 PETITIONER’S EXHIBITS EXHIBIT P1TRUE COPY OF THE STATEMENT OF INCOME COMPUTEDFOR THE ASSESSMENT YEAR 2018-19 DATED 17.07.2018FOR THE ASSESSMENT YEAR 2018-19 DATED 17.07.2018 EXHIBIT P2TRUE COPY OF THE TAX RECEIPT ACKNOWLEDGMENT DATED 17.07.2018DATED 17.07.2018 EXHIBIT P3TRUE COPY OF THE INTIMATION ISSUED BY 2ND RESPONDENT DATED 20.11.2018RESPONDENT DATED 20.11.2018 EXHIBIT P4TRUE COPY OF THE RECTIFICATION REQUEST BEARING RECTIFICATION REFERENCE NUMBER 408834760150119 DATED 15.01.2019BEARING RECTIFICATION REFERENCE NUMBER 408834760150119 DATED 15.01.2019 EXHIBIT P5TRUE COPY OF THE ACKNOWLEDGMENT FOR RECEIPT OF THE RECTIFICATION REQUESTOF THE RECTIFICATION REQUEST EXHIBIT P6TRUE COPY OF THE CIRCULAR DATED 09. 11. 2001