C.G.VENKETESWARA PAI V. THE INCOME TAX OFFICER AND ANOTHER

WP(C)/31037/2010

AI Insights

The case involves C.G. Venketeswara Pai New Dhanya Lottery Agency, the petitioner, who filed a writ petition against the Income Tax Officer and the Commissioner of Income Tax, the respondents, due to the non-disposal of an application (Ext.P6) seeking condonation of delay in filing income tax returns for the assessment years 2002-03 and 2003-04. The petitioner argued that the delay was caused by the non-receipt of necessary TDS certificates from the Department of Lotteries, State of Kerala. The court noted that the application was acknowledged by the second respondent on the same day it was filed but had not been disposed of. The court's intervention was sought to expedite the decision-making process regarding the delayed returns, which, if accepted, would result in a significant refund to the petitioner.

• Counselvise Citation: [2010] 140 COUNSELVISE.COM (IT) 770064 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-10-2010
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: TOMSON EMMANUEL
• Keywords: Assessment years; Condonation of delay; Income Tax; TDS Certificates
• Section: 119(2)(b)

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 20TH OCTOBER 2010 / 28TH ASWINA 1932 WP(C).No. 31037 of 2010(D) -------------------------- PETITIONER: ------------------- C.G.VENKETESWARA PAI NEW DHANYA LOTTERY AGENCY, PARAMARA ROAD, ERNAKULAM,COCHIN-682 018. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENTS: ---------------------- 1. THE INCOME TAX OFFICER, WARD 2(1)RANGE-2,REVENUE BUILDING, I.S.PRESS ROAD, COCHIN-682 018. 2. THE COMMISSIONER OF INCOME TAX, 1ST FLOOR, REVENUE BUILDING, I.S.PRESS ROAD, COCHIN -682 018. BY SRI.JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.31037 of 2010-D ---------------------------------------- Dated this the 20th day of October, 2010. J U D G M E N T The petitioner is aggrieved by non-disposal of Ext.P6 application filed before the second respondent under Section 119 (2)(b) of the Income Tax Act, 1961. The petitioner could not file income tax returns with respect of the assessment years 2002-03 and 2003-04 within the time stipulated under the statute. According to the petitioner the delay was caused only because of non receipt of required TDS certificates from the Department of Lotteries, State of Kerala. Ext.P6 petition is filed seeking for condonation of delay in filing the returns and also seeking directions to the Assessing Officer to accept the returns. It is submitted that if the returns are admitted, considerable amount of refund will be due to the petitioner. 2. It is noticed that Ext.P6 application is dated 18.3.2010 and it bears acknowledgment evidencing receipt of the same at the office of the second respondent on the W.P(C) No.31037 of 2010-D 2 same day. 3. Heard; standing counsel appearing for Government of India (Taxes). It is submitted that Ext.P6 application is pending disposal before the second respondent. However, receipt of Exts.P2 and P3 returns was disputed. Learned counsel for the petitioner referring to those exhibits had drawn my attention to the seal affixed thereon from the office of the Assessing Officer, which was seen scored off. However, even assuming that the returns were filed as indicated in Exts.P2 and P3, the same could not be considered by the authority concerned, unless the delay in filing of the returns is condoned by the second respondent. 4. Under such circumstances, I am of the opinion that the writ petition can be disposed of, on issuing necessary directions to the second respondent, for an early disposal of the matter. 5. The writ petition is disposed of directing the second respondent to consider and pass orders on Ext.P6 W.P(C) No.31037 of 2010-D 3 application filed seeking condonation of delay in filing the returns with respect to the assessment years 2002-03 and 2003-04, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. 6. The assessing officer should deal with Exts.P2 and P3 returns in accordance with law, in case the delay is condoned by the second respondent. It is submitted by the petitioner that Exts.P2 and P3 has already been filed before the Assessing Officer. If such returns are not available, the petitioner should be permitted to produce fresh copies of Exts.P2 and P3 in such case. Sd/- C.K.ABDUL REHIM JUDGE // True Copy// P.A to Judge ab "