ASWIN ASSOCIATES V. THE DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/16412/2021

AI Insights

The case involves Aswin Associates, the petitioner, who was subjected to an e-assessment for the assessment year 2018-19 by the Deputy Commissioner of Income Tax, New Delhi. The petitioner complained that their documents were not considered and they were not heard during the assessment process. Consequently, the petitioner filed an appeal and a stay petition with the Commissioner of Income Tax (Appeals), Ernakulam, which was delayed by 116 days. The court's judgment focused on the procedural aspects of the appeal process, directing the appellate authorities to address the delay and stay petitions promptly.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 751728 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 05-10-2021
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: P K MENON; JOSE JOSEPH
• Assessee Lawyers: JOSEPH SAMSON RODRIGUES
• Keywords: Delay condonation; E-assessment; Notice of demand; Stay Petition
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 5TH DAY OF OCTOBER 2021 / 13TH ASWINA, 1943 WP(C) NO. 16412 OF 2021 PETITIONER : ASWIN ASSOCIATES DOOR NO. XIV/616, STATUE ROAD, KARUVELIPADY, KOCHI - 682005, ERNAKULAM DISTRICT, REPRESENTED BY MR. G.BALAKRISHNA PILLAI - MANAGING PARTNER. BY ADV JOSEPH JERARD SAMSON RODRIGUES RESPONDENTS : 1 THE DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, NATIONAL E-ASSESSMENT CENTRE, NEW DELHI - 110003. 2 THE COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX DEPARTMENT, ERNAKULAM - 682036, ERNAKULAM DISTRICT. * 3 ADDITIONAL R3 IMPLEADED THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, NATIONAL FACELESS APPEAL CENTRE, NEW DELHI – 110 001, REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX * ADDL.R3 IS IMPLEADED AS PER THE ORDER DATED 05.10.2021 IN I.A.NO.1/2021 IN W.P.(C) NO.16412 OF 2021 BY ADVS. SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 16412 OF 2021 2 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-= W.P.(C).No.16412 of 2021 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 5th day of October, 2021 JUDGMENT Petitioner was subjected to an e-assessment for the assessment year 2018-19. Petitioner complains that neither was he heard nor were documents produced by him considered. Therefore petitioner preferred Ext.P3 appeal before the 2nd respondent. Thereafter the appeal was uploaded in the portal of the Income Tax Department for consideration by the 3rd respondent as is evident from Ext.P6. In filing the appeal, a delay of 116 days had occurred for which, a delay condonation petition is preferred as Ext.P5. Petitioner has also preferred Ext.P4 stay petition. 2. Having regard to the circumstances of the case, there will be a direction to the concerned Appellate Authority amongst respondents 2 and 3 to take up the stay petition and the delay petition filed by the petitioner and consider the same WP(C) NO. 16412 OF 2021 3 in accordance with law within a period of three months from the date of receipt of a copy of this judgment. Till then, all coercive proceedings pursuant to Ext.P2 notice of demand shall be kept in abeyance. The writ petition is disposed of as above. Sd/- BECHU KURIAN THOMAS, JUDGE RKM WP(C) NO. 16412 OF 2021 4 APPENDIX OF WP(C) 16412/2021 PETITIONER'S EXHIBITS : Exhibit P1 TRUE COPY OF THE E-ASSESSMENT ORDER N O. DIN.ITBA/AST/143(3)/2020-21/1031416917(1), DATED 11.03.2021, ISSUED BY THE FIRST RESPONDENT, DEPUTY COMMISSIONER OF INCOME TAX, NATIONAL E-ASSESSMENT CENTRE, NEW DELHI. Exhibit P2 TRUE COPY OF THE NOTICE OF DEMAND NO.ITBA/AST/S/156/2020-21/1031416956(1), DATED 11.03.2021 ISSUED BY THE FIRST RESPONDENT. Exhibit P3 TRUE COPY OF THE MEMORANDUM OF APPEAL IN FORM NO.35 DATED 09.08.2021 AND STATEMENT OF FACTS & GROUNDS OF APPEAL FILED BEFORE THE SECOND RESPONDENT, COMMISSIONER OF INCOME TAX (APPEALS), ERNAKULAM. Exhibit P4 TRUE COPY OF THE STAY PETITION FILED BEFORE THE SECOND RESPONDENT COMMISSIONER OF INCOME TAX (APPEALS), ERNAKULAM. Exhibit P5 TRUE COPY OF THE PETITION FOR CONDONATION OF DELAY IN FILING APPEAL BEFORE THE SECOND RESPONDENT COMMISSIONER OF INCOME TAX (APPEALS), ERNAKULAM. Exhibit P6 TRUE COPY OF THE ACKNOWLEDGEMENT RECEIPT NO.531890940180921 DATED 18TH SEPTEMBER, 2021 OF THE MEMORANDUM OF APPEAL IN FORM NO.35, STATEMENT OF FACTS AND GROUNDS OF APPEAL UPLOADED IN THE INCOME TAX DEPARTMENT. Exhibit P7 TRUE COPY OF THE SCREEN SHOT DATED 18 SEPTEMBER 2021 OF THE INCOME TAX DEPARTMENT. "