Wp(C)/33283/2023 Of Padmanabhan Viswanathan v. The Assistant Director Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 12 DAY OF OCTOBER 2023 / 20TH ASWINA, 1945WP(C) NO. 33283 OF 2023 PETITIONERS: PADMANABHAN VISWANATHANAGED 44 YEARS,39, HOMETOKS GOLDEN DEW VILLAS, VENNALA HIGH SCHOOL ROAD, COCHIN, PIN – 682028 BY ADVS.DIVYA RAVINDRANALAN PRIYADARSHI DEV RESPONDENTS: 1THE ASSISTANT DIRECTOR OF INCOME TAXCENTRAL PROCESSING CENTRE, 1 FLOOR, PRESTIGE ALPHA NO 48/1, HOSUR ROAD, UTTARAHALLI HOBLI, BENGALURU, KARNATAKA, PIN – 560100 2THE ASSISTANT COMMISSIONER OF INCOME TAXDCIT, CIRCLE INTERNATIONAL TAXATION, AAYAKAR BHAVAN, 1 FLOOR, KAWDIAR PO, TRIVANDRUM, PIN – 695003 3THE COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE (NFAC), NEW DELHI, PIN – 110001BY ADV.SHRI. JOSE JOSEPH, SC, THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 12.10.2023, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: J U D G M E N T Dated this the 12[th] day of October, 2023 The present writ petition has been filed by the petitioner for awrit of mandamus commanding the 2[nd] respondent to refrain fromrecovering the demand pursuant to Exhibit P1 rectification order,pending disposal of the appeal and stay petition (Exhibits P3 and P4),before the 3[rd] respondent in respect of the assessment year 2021-22. 2. The petitioner filed return of his income for the assessmentyear 2021-22 on 31.3.2022 declaring total income of Rs.5,87,59,725/-.The petitioner claimed foreign tax credit of Rs.1,79,29,048/-. Theassessing authority did not agree with the claim of the petitioner forFTC vide intimation dated 28.10.2022 under Section 143(1) of theIncome Tax Act, 1961 and a demand of Rs.2,28,80,370/- was made. 3. Petitioner thereafter filed application under Section 154 ofthe Income Tax Act against the rejection of FTC claim. However,rectification application was rejected vide order dated 11.1.2023 anddemand of Rs.2,41,49,000/- was raised from the petitioner. Petitionerhas filed an appeal along with an application for condonation of delay.The appeal is filed under Section 246 of IT Act before the 3[rd]respondent. There is a delay of 234 days in filing the appeal. 4. There is huge delay in filing the appeal. In view of theaforesaid, this Court directs the appellate authority to consider theapplication for condonation of delay expeditiously, preferably withina period of two months and if delay is condoned, the appellateauthority should take up the stay application filed by the petitionerand dispose the same expeditiously. With the aforesaid direction, this writ petition stands disposed of. Sd/- Dinesh Kumar Singh, Judge sou. APPENDIX OF WP(C) 33283/2023 PETITIONER EXHIBITS EXHIBIT P1TRUE COPY OF RECTIFICATION ORDER DATED11.01.2023 PASSED BY THE FIRST RESPONDENT11.01.2023 PASSED BY THE FIRST RESPONDENT EXHIBIT P2TRUE COPY OF THE ACKNOWLEDGMENT OF THE RETRUNFILED FOR AY 2021-22FILED FOR AY 2021-22 EXHIBIT P3TRUE COPY OF FORM NO.35 APPEAL MEMO DATED1.10.2023 EXHIBIT P4TRUE COPY OF THE STAY PETITION DATED1.10.20231.10.2023 EXHIBIT P5TRUE COPY OF THE LETTER ISSUED BY THE 2 RESPONDENT DATED 18.09.2023 EXHIBIT P6TRUE COPY OF THE REPLY FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT DATED3.10.2023PETITIONER BEFORE THE 2ND RESPONDENT DATED3.10.2023