Wp(C)/28528/2023 Of M/S Ramakrishna Fuels v. The Commissioner Of Income Tax (Appeal)

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHFRIDAY, THE 24 DAY OF NOVEMBER 2023 / 3RD AGRAHAYANA, 1945 WP(C) NO. 28528 OF 2023 PETITIONER: M/S RAMAKRISHNA FUELSAGED 25 YEARSPOTHENCODE, POTHENCODE. P.O, THIRUVANANTHAPURAM, REPRESENTED BY PARTNER, FARIS MOHAMMED, S/O SHAJAHAN, FIRDOUSE, MANGALAPURAM, THONNAKKAL P.O, THIRUVANANTHAPURAM.695317, PIN - 695313BY ADVS.M.HEMALATHAA.RAHIM RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX (APPEAL)INCOME TAX DEPARTMENT, OFFICE OF INCOME TAX, THIRUVANANTHAPURAM DISTRICT., PIN - 6950032NATIONAL FACELESS APPELLATE AUTHORITYGOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OFREVENUE, (CENTRAL BOARD OF DIRECT TAXES), ROOM NO. 245-A, NORTH BLOCK, NEW DELHI-110001. REPRESENTED BY ASSISTANT COMMISSIONER OF INCOME TAX., PIN - 1100013THE INCOME TAX OFFICERINCOME TAX DEPARTMENT, WARD 1, (1), AAYKAR BHAVAN, 1ST FLOOR, KOWDIAR-P. O, THIRUVANANTHAPURAM DISTRICT., PIN - 695003BY ADV CHRISTOPHER ABRAHAM CHRISTOPHER ABRAHAM -SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 24[th ] day of November, 2023 The present writ petition has been filed underArticle 226 of the Constitution of India seeking the following reliefs: i)Issue a writ of mandamus or any otherappropriate writ, order or direction directingthe respondents to consider Exhibit-P5 and P6and remanded the case back to the AssessingAuthority for rehearing and issue orders basedon merits of the petitioner’s case;appropriate writ, order or direction directingthe respondents to consider Exhibit-P5 and P6and remanded the case back to the AssessingAuthority for rehearing and issue orders basedon merits of the petitioner’s case; ii)Till orders are passed on Exhibit -P5 and P6,stay further proceedings including coerciveproceedings pending disposal of the WritPetition.stay further proceedings including coerciveproceedings pending disposal of the WritPetition. iii)Issue a writ of mandamus or any otherappropriate writ, order or direction directingthe respondents 1 and 2 to consider and disposeof the Appeal on merit within a time limit to befixed by this Honourable Court.appropriate writ, order or direction directingthe respondents 1 and 2 to consider and disposeof the Appeal on merit within a time limit to befixed by this Honourable Court. iv)Such other reliefs which the petitioner may askfor during the course of the proceedings andwhich this Hon’ble Court may deem fit andnecessary in the interest of justice.for during the course of the proceedings andwhich this Hon’ble Court may deem fit andnecessary in the interest of justice. 2.Learned counsel for the petitioner submits that the petitioner got prepared the appeal against theExt.P2 assessment order, but the petitioner could notupload it because of some technical problems. Learnedcounsel for the petitioner submits that the petitioner AP allowed to file Ext.P5 appeal along with Ext.P6affidavit and a direction may be issued to therespondents to provide link for uploading the appealand affidavit etc., against Ext.P2 assessment order. 3.Considering the aforesaid fact, the presentwrit petition is disposed of with direction to therespondents to provide the link for uploading theappeal and affidavit etc., and applications if any,including the application for condonation of delay infiling the appeal, within a period of two weeks fromtoday. With the aforesaid direction, the writ petitionstands finally disposed of. Sd/-DINESH KUMAR SINGHJUDGE APPENDIX OF WP(C) 28528/2023