Wp(C)/39796/2023 Of Punnorath Meethal Sankaran v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 18 DAY OF DECEMBER 2023 / 27TH AGRAHAYANA, 1945 WP(C) NO. 39796 OF 2023 PETITIONER/S: PUNNORATH MEETHAL SANKARANAGED 71 YEARSCHERANELLOOR ERNAKULAM, PIN - 682034BY ADVS.R.JAIKRISHNANARAYANI HARIKRISHNAN PROPRIETOR FRESH PRODUCTS, V/39 AMBALAKADAVU, C.S.ARUN SHANKARANISH P. GANESAN M. VIVEK BHAT D. RESPONDENT/S: 1THE INCOME TAX OFFICER NON CORP WARD 1(1) OFFICE OF THE INCOME TAX OFFICER CR BUILDING. IS PRESS ROAD KOCHI, PIN - 682018BUILDING. IS PRESS ROAD KOCHI, PIN - 682018 2PRINCIPAL COMMISSIONER OF INCOME TAX -1 OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX -1 CR BUILDING. IS PRESS ROAD KOCHI, PIN - 682018CR BUILDING. IS PRESS ROAD KOCHI, PIN - 682018 3CENTRALIZED PROCESSING CENTERREPRESENTED BY - DEPUTY COMMISSIONER OF INCOME TAX INCOME TAX DEPARTMENT, POST BAG NO.2, ELECTRONIC CITY P.O BANGALORE, PIN - 560500REPRESENTED BY - DEPUTY COMMISSIONER OF INCOME TAX INCOME TAX DEPARTMENT, POST BAG NO.2, ELECTRONIC CITY P.O BANGALORE, PIN - 560500 4PRINCIPAL CHIEF COMMISSIONER OF INCOME TAXOFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX CR BUILDING. 2ND FLOOR, IS PRESS ROAD KOCHI, PIN - 682018OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX CR BUILDING. 2ND FLOOR, IS PRESS ROAD KOCHI, PIN - 682018 5THE INCOME TAX OFFICERNON CORP WARD 1(4) OFFICE OF THE INCOME TAX OFFICER CR BUILDING. IS PRESS ROAD KOCHI, PIN - 682018NON CORP WARD 1(4) OFFICE OF THE INCOME TAX OFFICER CR BUILDING. IS PRESS ROAD KOCHI, PIN - 682018 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON18.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 18[th] day of December, 2023 The present writ petition has been filed impugning Ext.P10order passed by the 2[nd] respondent rejecting the application ofthe petition under Section 119(2)(b) of the Income Tax Act (‘theAct’ for short) for condoning the delay in filing the return of thepetitioner’s income for the assessment year 2017-2018. 2.Under the provisions of Section 119(2)(b) of the Act r/wcircular No.9/2015 dated 9.06.2015, the jurisdiction to considerthe application under Section 119(2)(b) of the Act in which theclaim is not more than Ten Lakhs for any one assessment year,the Principal Chief Commissioner of the Income tax shall bevested with the powers of acceptance / rejection of suchapplications / claims. 3.In the present case, the claim of refund is more than Ten Lakhs, and therefore, the jurisdiction to consider theapplication of the petitioner under Section 119(2)(b) of the Act,is not vested with the Chief Commissioner of Income Tax.However, the Chief Commissioner of Income Tax-1, Kochi has 3 passed the order in Ext.P10, and thus, the order passed iswithout jurisdiction. In view of the aforesaid fact, the writ petition is allowed,the impugned order in Ext.P10 is set aside and the matter isremitted back to the Principal Chief Commissioner, the 4[th]respondent to consider and pass order on Ext.P8 application ofthe petitioner, expeditiously, within a period of two months. SJ Sd/-DINESH KUMAR SINGH JUDGE APPENDIX OF WP(C) 39796/2023 PETITIONER EXHIBITS Exhibit P1A TRUE COPY OF THE NOTICE ISSUED BY THE 1STRESPONDENT TO THE PETITIONER DATED 2.2.2018RESPONDENT TO THE PETITIONER DATED 2.2.2018 Exhibit P2A TRUE COPY OF THE NOTICE ISSUED BY THE 1STRESPONDENT TO THE PETITIONER DATED 15.5.2019RESPONDENT TO THE PETITIONER DATED 15.5.2019Exhibit P3A TRUE COPY OF THE REPLY FILED BY THE PETITIONER TO THE 1ST RESPONDENT DATED 3.6.2019PETITIONER TO THE 1ST RESPONDENT DATED 3.6.2019Exhibit P4A TRUE COPY OF THE RETURN FILED BY THE PETITIONER DATED 27.6.2019PETITIONER DATED 27.6.2019Exhibit P5A TRUE COPY OF THE ACKNOWLEDGEMENT OF INCOME TAX RETURN ISSUED BY THE 3RD RESPONDENT DATED 27.6.2019INCOME TAX RETURN ISSUED BY THE 3RD RESPONDENT DATED 27.6.2019 SJ Sd/-DINESH KUMAR SINGH JUDGE APPENDIX OF WP(C) 39796/2023 PETITIONER EXHIBITS Exhibit P1A TRUE COPY OF THE NOTICE ISSUED BY THE 1STRESPONDENT TO THE PETITIONER DATED 2.2.2018RESPONDENT TO THE PETITIONER DATED 2.2.2018 Exhibit P2A TRUE COPY OF THE NOTICE ISSUED BY THE 1STRESPONDENT TO THE PETITIONER DATED 15.5.2019RESPONDENT TO THE PETITIONER DATED 15.5.2019Exhibit P3A TRUE COPY OF THE REPLY FILED BY THE PETITIONER TO THE 1ST RESPONDENT DATED 3.6.2019PETITIONER TO THE 1ST RESPONDENT DATED 3.6.2019Exhibit P4A TRUE COPY OF THE RETURN FILED BY THE PETITIONER DATED 27.6.2019PETITIONER DATED 27.6.2019Exhibit P5A TRUE COPY OF THE ACKNOWLEDGEMENT OF INCOME TAX RETURN ISSUED BY THE 3RD RESPONDENT DATED 27.6.2019INCOME TAX RETURN ISSUED BY THE 3RD RESPONDENT DATED 27.6.2019 Exhibit P6A TRUE COPY OF THE COMMUNICATION ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER DATED 28.6.2019THE 3RD RESPONDENT TO THE PETITIONER DATED 28.6.2019 Exhibit P7A TRUE COPY OF THE SCREENSHOT OF THE GRIEVANCE SUBMITTED BY THE PETITIONER IN THE ONLINE PORTAL DATED 13.10.2022GRIEVANCE SUBMITTED BY THE PETITIONER IN THE ONLINE PORTAL DATED 13.10.2022Exhibit P8A TRUE COPY OF THE APPLICATION FOR CONDONATION OF DELAY SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT DATED 14.12.2022CONDONATION OF DELAY SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT DATED 14.12.2022 Exhibit P9A TRUE COPY OF THE CIRCULAR NO. 9/2015 ISSUED BY CENTRAL BOARD OF DIRECT TAXES DATED 9.6.2015ISSUED BY CENTRAL BOARD OF DIRECT TAXES DATED 9.6.2015Exhibit P10A TRUE COPY OF THE ORDER ISSUED BY THE 2ND RESPONDENT DATED 7.9.2023RESPONDENT DATED 7.9.2023