Wp(C)/27643/2022 Of K K Builders v. Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 26 DAY OF AUGUST 2022 / 4TH BHADRA, 1944 WP(C) NO. 27643 OF 2022 PETITIONER: K K BUILDERS,PP V 526F, PERAVOOR, KANNUR - 670 673, REPRESENTED BY ITS MANAGING PARTNER K K MOHANDAS. PP V 526F, PERAVOOR, KANNUR - 670 673, BY ADVS.S.ARUN RAJC.T.SUJA RESPONDENTS: 1DEPUTY COMMISSIONER OF INCOME TAX,KOZHIKODE – 673 001. CENTRAL CIRLCE - 2, AAYAKAR BHAVAN (NORTH BLOCK), 2COMMISSIONER OF INCOME TAX (APPEALS)-IIIPANAMPILLY NAGAR, KOCHI – 682 036. KOCHI, POONIMA BUILDING, 1ST FLOOR, 3THE PRINCIPAL COMMISSIONER OF INCOME TAX,AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE – 673 001. 4THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX,CENTRAL REVENUE BUILDING, IS PRESS ROAD, KOCHI - 682 018. 5THE CENTRAL BOARD OF DIRECT TAXES,NORTH BLOCK, NEW DELHI – 110 011. 6THE PRINCIPAL DIRECTOR GENERAL OF INCOME TAX (INVESTIGATION),CENTRAL REVENUE BUILDING, IS PRESS ROAD, KOCHI – 682 018. BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON26.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner has approached this Court being aggrieved bythe fact that appeals filed originally before the Commissioner ofIncome Tax (Appeals)-III, Ernakulam for the assessment years2006-07 to 2013-14 have not been considered and disposed ofdespite the fact that one among the appeals was filed as early asin the year 2011 and the rest in the year 2015. It is submitted thatthe appeals were listed for consideration on several occasions andthe petitioner had even filed detailed argument notes before theconcerned Commissioner of Income Tax (Appeals). It is alsosubmitted that though the petitioner raised a grievance regardingthe non consideration of the appeals within a reasonable time (asis evident from Exts.P20, P21 and P22) no action has been taken todispose of the matters. 2.The learned counsel appearing for the respondentDepartment states that the appeals would have been transferredto the National Faceless Appeal Centre, as presently, only theNational Faceless Appeal Centre can dispose of the appeals filed bythe petitioner. It is submitted that the appeals can be directed tobe disposed of within a time frame. 3.Having regard to the aforesaid facts and circumstances,the writ petition will stand disposed of directing the NationalFaceless Appeal Centre to consider and pass orders on Exts.P9 toP16 appeals filed by the petitioner against assessment orders forthe years 2006-07 to 2013-14 after affording to the petitioner anopportunity of hearing within a period of three months from thedate of receipt of a certified copy of this judgment. It is madeclear that since the petitioner had already filed detailed argumentnotes before the Commissioner of Income Tax (Appeals), theNational Faceless Appeal Centre will also provide an opportunity tothe petitioner to upload any argument notes and other material,which the petitioner wishes to rely upon, before the appeals arefinally decided. The writ petition will stand disposed of with the aforesaiddirections. DK Sd/- GOPINATH P.JUDGE APPENDIX OF WP(C) 27643/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE ASSESMENT ORDER DATED 23/12/2010 UNDER SECTION 143 (3) R.W.S. 148 OF THE ACT PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, KANNUR RANGE, KOZHIKODE FOR THE AY 2006-07 The writ petition will stand disposed of with the aforesaiddirections. DK Sd/- GOPINATH P.JUDGE APPENDIX OF WP(C) 27643/2022 PETITIONER EXHIBITS Exhibit P1TRUE COPY OF THE ASSESMENT ORDER DATED 23/12/2010 UNDER SECTION 143 (3) R.W.S. 148 OF THE ACT PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, KANNUR RANGE, KOZHIKODE FOR THE AY 2006-07 Exhibit P2TRUE COPY OF THE ASSESSMENT ORDER DATED 30/03/2015 UNDER SECTION 153A(A) OF THE ACT PASSED BY THE 1ST RESPONDENT FOR THE AY 2007-08Exhibit P3TRUE COPY OF THE ASSESSMENT ORDER DATED 30/03/2015 UNDER SECTION 153A(A) OF THE ACT PASSED BY THE 1ST RESPONDENT FOR THE AY 2008-09Exhibit P4TRUE COPY OF THE ASSESSMENT ORDER DATED 30/03/2015 UNDER SECTION 153A(A) OF THE ACT PASSED BY THE 1ST RESPONDENT FOR THE AY 2009-10Exhibit P5TRUE COPY OF THE ASSESSMENT ORDER DATED 30/03/2015 UNDER SECTION 153A(A) OF THE ACT PASSED BY THE 1ST RESPONDENT FOR THE AY 2010-11Exhibit P6TRUE COPY OF THE ASSESSMENT ORDER DATED 30/03/2015 UNDER SECTION 153A(A) OF THE ACT PASSED BY THE 1ST RESPONDENT FOR THE AY 2011-12Exhibit P7TRUE COPY OF THE ASSESSMENT ORDER DATED 30/03/2015 UNDER SECTION 153A(A) OF THE ACT PASSED BY THE 1ST RESPONDENT FOR THE AY 2012-13Exhibit P8TRUE COPY OF THE ASSESSMENT ORDER DATED 29/03/2016 UNDER SECTION 143(3) OF THE ACT PASSED BY THE 1ST RESPONDENT FOR THE AY 2013-14 Exhibit P9TRUE COPY OF THE STATUTORY FIRST APPEAL DATED 21/01/2011 FILED BY THE PETITIONER BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) FOR THE AY 2006-07 CHALLENGING EXHIBIT P-1 ASSESSMENT ORDER. Exhibit P10TRUE COPY OF THE STATUTORY FIRST APPEAL DATED 28/04/2015 FILED BY THE PETITIONER BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) FOR THE AY 2007-08 CHALLENGING EXHIBIT P-2 ASSESMENT ORDERExhibit P11TRUE COPY OF THE STATUTORY FIRST APPEAL DATED 28/04/2015 FILED BY THE PETITIONER BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) FOR THE AY 2008-09 CHALLENGING EXHIBIT P-ASSESSMENT ORDERExhibit P12TRUE COPY OF THE STATUTORY FIRST APPEAL DATED 28/04/2015 FILED BY TEH PETITIONER BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) FOR THE AY 2009-10 CHALLENGING EXHIBIT P-4 ASSESSMENT ORDERExhibit P13TRUE COPY OF THE STATUTORY FIRST APPEAL FILED DATED 28/04/2015 BY THE PETITIONER BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) FOR THE AY 2010-11 CHALLENGING EXHIBIT P-5 ASSESSMENT ORDERExhibit P14TRUE COPY OF THE STATUTORY FIRST APPEAL FILED DATED 28/04/2015 BY THE PETITIONER BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) FOR THE AY 2011-12 CHALLENGING EXHIBIT P-6 ASSESSMENT ORDERExhibit P15TRUE COPY OF THE STATUTORY FIRST APPEAL DATED 28/04/2015 FILED BY THE PETITIONER BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) FOR THE AY 2012-13 CHALLENGING EXHIBIT P-7 ASSESSMENT ORDERExhibit P16TRUE COPY OF THE STATUTORY FIRST APPEAL Exhibit P17 Exhibit P18 Exhibit P19 Exhibit P20 Exhibit P21 Exhibit P22 DATED 22/04/2016 FILED BY THE PETITIONER BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) FOR THE AY 2013-14 CHALLENGING EXHIBIT P-8 ASSESSMENT ORDER TRUE COPY OF THE NOTICES DATED 11/10/2021POSTING THE APPEALS FOR HEARING ON 04/11/2021 IN RESPECT OF THE AY'S 2006-07TO 2013-14 TRUE COPY OF THE INSTRUCTION NO. 20/2003 DATED 23/12/2003 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES TRUE COPY OF THE INSTRUCTION F. NO. 279/MISC/53/2021-ITJ DATED 20/07/2021 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES, NEW DELHI TRUE COPY OF THE GRIEVANCE LETTER DATED 20/07/2021 SENT TO THE CENTRAL BOARD OF DIRECT TAXES, NEW DELHI BY THE AUTHORISEDREPRESENTATIVE OF THE PETITIONER TRUE COPY OF THE GRIEVANCE LETTER E-FILEDON 28/03/2022 FILED BY THE PETITIONER'S AUTHORISED REPRESENTATIVE IN THE WEBSITE OF CPGRAM MARKING A COPY TO THE PRINCIPALDGIT (INVESTIGATION) TRUE COPY OF THE LETTER DATED 01/07/2022 SENT TO THE 4TH RESPONDENT BY THE PETITIONER'S AUTHORISED REPRESENTATIVE