Wp(C)/35649/2023 Of Vellara Antony Sunny v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 7 DAY OF DECEMBER 2023 / 16TH AGRAHAYANA, 1945WP(C) NO. 35649 OF 2023 PETITIONER: VELLARA ANTONY SUNNYAGED 68 YEARS S/O ANTONY VELLARA NAYARANGADI VYLATHURUNHAMANGHAT, VADEKKEKAD CHAVALCKAD, KERALA, THRISSUR, PIN - 679563 BY ADVS.K.LATHA JOMTON F. PAYANKAN RESPONDENTS: 1THE DEPUTY COMMISSIONER OF INCOME TAX OFFICE OF THE DEPUTY COMMISSIONER OF INCOME TAX, DCIT CIRCLE 1 (1) TPS THRISSUR., PIN - 680001CIRCLE 1 (1) TPS THRISSUR., PIN - 680001 2THE ASSISTANT COMMISSIONER OF INCOME TAX OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2 (1) THRISSUR., PIN - 680001BY ADVS.ADV. P.G. JAYASHANKAR KEERTHIVAS GIRI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 7[th] day of December, 2023 The present Writ Petition has been filed by the petitioner seeking the following prayers: i.To issue Writ of Mandamus or Direction or any otherappropriate order or Direction to the respondents to curethe technical defect online first and then allow thepetitioner to file online statutory appeal against theExhibit P4 assessment order U/S 143 (3) dated27/12/2019 by computing any delay only after curingsuch technical defects by then.appropriate order or Direction to the respondents to curethe technical defect online first and then allow thepetitioner to file online statutory appeal against theExhibit P4 assessment order U/S 143 (3) dated27/12/2019 by computing any delay only after curingsuch technical defects by then. ii.To grant such other and further relief which this Hon’bleCourt may deem fit and proper in the circumstances ofthe case and to allow this Writ Petition.Court may deem fit and proper in the circumstances ofthe case and to allow this Writ Petition. 2.The petitioner has already filed an appeal against the assessment order with huge delay. Let the Appellate Authority consider the appeal inaccordance with the law, expeditiously. Considering the aforesaid observation, thepresent writ petition stands finally disposed of. Sd/- DINESH KUMAR SINGH JUDGE APPENDIX OF WP(C) 35649/2023 PETITIONER EXHIBITS Exhibit P1THE TRUE COPY OF THE DEMAND NOTICE DATED 21-09-2023 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONERExhibit P2THE TRUE COPY OF THE E PROCEEDINGS RESPONSEACKNOWLEDGMENT FILED BY THE PETITIONER DATED NILExhibit P3THE TRUE COPY OF THE SCREEN SHOT OF VIEW NOTICES FOR E PROCEEDINGS OF THE PETITIONERUPLOADING THE ORDER UNDER 143 (3) IN THE NOTICE PORTAL SECTION DATED NILExhibit P4THE TRUE COPY OF THE ASSESSMENT ORDER U/S 143 (3) OF INCOME TAX ACT FOR THE ASSESSMENT YEAR 2017-2018 DATED 27/12/2019 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONERExhibit P4ATHE TRUE COPY OF THE NOTICE OF DEMAND U/S 156 OF INCOME TAX ACT FOR THE ASSESSMENT YEAR 2017-2018 DATED 27/12/2019 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONERExhibit P4BTHE TRUE COPY OF THE COMPUTATION SHEET AGAINST EXHIBIT P3 ORDER U/S 143 (3) OF INCOME TAX ACT FOR THE ASSESSMENT YEAR 2017-2018 DATED 27/12/2019 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONERExhibit P5THE TRUE COPY OF THE PENALTY ORDER UNDER SECTION 270A OF THE INCOME TAX ACT 1961 DATED 11-01-2022Exhibit P5ATHE TRUE COPY OF THE COMPUTATION SHEET AGAINST EXHIBIT P5 PENALTY ORDER UNDER SECTION 270A OF THE INCOME TAX ACT 1961 DATED 11-01-2022