AJAYAKUMAR VELUPILLAI V. THE UNION OF INDIA

WP(C)/34653/2023

AI Insights

The case involves a writ petition filed by Ajayakumar Velupillai against the Union of India and various income tax authorities, seeking a mandamus to direct the appellate authority to consider and decide on his appeal and stay petition concerning an income tax assessment order. The petitioner argued that the delay in filing the appeal was due to the COVID-19 pandemic, referencing a Supreme Court order that extended limitation periods during the pandemic. The High Court acknowledged the delay and the extraordinary circumstances of the pandemic but emphasized the need for the appellate authority to decide on the delay's condonation and the merits of the stay application.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 688024 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 19-10-2023
• Assessment Year: misc
• Other Referred Cases: UTI Mutual Fund vs. Income -Tax Officer and Others
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: RAJAKANNAN; M GOPIKRISHNAN NAMBIAR; K MATHAI; JOSON MANAVALAN; KURYAN THOMAS; PAULOSE ABRAHAM
• Keywords: Appeal; Assessment Order; Delay condonation; Mandamus; Stay Application
• Section: 143(3); 144B

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 19TH DAY OF OCTOBER 2023 / 27TH ASWINA, 1945 WP(C) NO. 34653 OF 2023 PETITIONER: AJAYAKUMAR VELUPILLAI’ AGED 60 YEARS, 1 THALAM, KURAKKANI, VARKALA P. O., VARKALA, PIN – 695141. BY ADVS. SRI. RAJA KANNAN SRI. M. GOPIKRISHNAN NAMBIAR SRI. K. JOHN MATHAI SRI. JOSON MANAVALAN SRI. KURYAN THOMAS SRI. PAULOSE C. ABRAHAM RESPONDENTS: 1 THE UNION OF INDIA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN – 110001. 2 THE INCOME TAX OFFICER, WARD 1(1), AAYAKAR BHAVAN, 1ST FLOOR, KOWDIAR P. O., THIRUVANANTHAPURAM, PIN – 695003. 3 THE COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE, NEW DELHI, PIN – 110003. 4 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME-TAX OFFICER, (PRESENTLY ASSESSMENT UNIT) INCOME TAX DEPARTMENT, NATIONAL E-ASSESSMENT CENTRE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN – 110003. BY ADV. SRI. JOSE JOSEPH - SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 34653 OF 2023 2 DINESH KUMAR SINGH, J. -------------------------- W.P.(C) No.34653 of 2023 ------------------------- Dated this the 19th day of October, 2023 JUDGMENT 1. The present writ petition has been filed inter alia seeking an order or direction in the nature of mandamus directing the 3rd respondent Appellate Authority to consider and pass orders on Exhibit P-3 appeal and Exhibit P-4 stay petition. 2. The Learned Counsel for the petitioner submits that the Appeal in respect of the assessment year for which the assessment order Exhibit P-2 was passed, was filed with a delay of 115 days. He also submits that it was the time were the pandemic Covid-19 was spread out across the Country and most part of the world. The Supreme Court taking note of all difficulties placed by the litigants had extended the limitation for filing the appeal etc. If the said order passed by the Supreme Court is taken into account, then there is no delay and delay has to be condoned. Be that as it may, it is for the 3rd respondent, the appellate authority to take decision with respect to condoning the delay in filing the appeal in accordance with law and Order/Judgment passed by the Supreme Court or any WP(C) NO. 34653 OF 2023 3 other competent Court. Since the appeal has been filed, the 3rd respondent should take decision in respect of condoning the delay as well as on the stay application if it is not in a position to dispose of the appeal finally, as the petitioner is facing recovery proceedings in pursuance to Exhibit P-2 assessment order. 3. In the above circumstances, the present writ petition is disposed of with direction to the 3rd respondent to dispose of the appeal Exhibit P-3 in accordance with law expeditiously within a period of two months, and if it is not in a position to dispose of the appeal finally within two months, Exhibit P-4 application for stay should be dispose of by the appellate authority. With the above directions to the 3rd respondent, the present writ petition is finally disposed of. Sd/- DINESH KUMAR SINGH JUDGE Svn WP(C) NO. 34653 OF 2023 4 APPENDIX OF WP(C) 34653/2023 PETITIONER’S EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE ORDER OF ASSESSMENT DATED 29.10.2019 PASSED BY THE 2ND RESPONDENT UNDER SECTION 143(3) OF THE ACT FOR THE A.Y. 2017-18 EXHIBIT P2 THE TRUE COPY OF THE ORDER OF ASSESSMENT DATED 27.04.2021 PASSED BY THE 4TH RESPONDENT, FOR THE A.Y 2018-19, UNDER SECTIONS 143(3) READ WITH 144B OF THE ACT EXHIBIT P3 THE TRUE COPY OF THE APPEAL MEMORANDUM (WITHOUT ANNEXURES) DATED 18.09.2021, E-FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT, AGAINST EXT.P2 ORDER FOR THE A.Y. 2018-19 EXHIBIT P4 THE TRUE COPY OF STAY PETITION DATED 18.09.2021 E-FILED BY THE PETITIONER ALONG WITH EXT.P3 APPEAL BEFORE THE 3RD RESPONDENT EXHIBIT P5 THE TRUE COPY OF THE E-ACKNOWLEDGMENT NO. 534734730180921 DATED 18.09.2021 GENERATED IN THE INCOME TAX PORTAL, AT THE TIME OF E- FILING EXT.P3 APPEAL EXHIBIT P6 THE TRUE COPY OF THE ORDER DATED 10.01.2022 PASSED BY THE HON'BLE SUPREME COURT IN MISCELLANEOUS APPLICATION NO. 21 OF 2022 IN MISCELLANEOUS APPLICATION NO. 665 OF 2021 IN SUO MOTU W.P.(C) NO. 3 OF 2020 ALONG WITH MISCELLANEOUS APPLICATION NO. 29 OF 2022 IN MISCELLANEOUS APPLICATION NO. 665 OF 2021 IN SUO MOTU W.P.(C) NO. 3 OF 2020 EXHIBIT P7 THE TRUE COPY OF THE LETTER DATED 06.06.2023 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXHIBIT P8 THE TRUE COPY OF THE LETTER DATED 12.08.2023 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER WP(C) NO. 34653 OF 2023 5 EXHIBIT P9 THE TRUE COPY OF THE LETTER DATED 07.10.2023 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER EXHIBIT P10 THE TRUE COPY OF THE JUDGMENT DATED 09.10.2023 IN W.A NO. 1752 OF 2023 PASSED BY THE DIVISION BENCH OF THIS HON'BLE COURT EXHIBIT P11 THE TRUE COPY OF THE JUDGMENT DATED 14.03.2012 PASSED BY THE HON'BLE BOMBAY HIGH COURT IN UTI MUTUAL FUND VS. INCOME -TAX OFFICER AND OTHERS, REPORTED IN (2012) 345 ITR 71 (BOM) "