Dr. N Uthaman V. The Income Tax Officer, Income Tax Office, Aayakar Bhavan, Mananchira, Kozhikode and Deputy Commissioner of Income Tax, Income Tax Department, Central Processing Center, Bengaluru

WP(C)/27545/2023

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The case involves Dr. N Uthaman, the petitioner, who filed a writ petition under Article 226 of the Constitution of India against the Income Tax Department officials, seeking a mandamus to consider his rectification request for the Assessment Year 2018-19. The petitioner had initially filed his income tax return and subsequently received an intimation under Section 143(1) of the Income Tax Act. Following this, he submitted a rectification application which was acknowledged but not decided upon. The respondents, represented by the Standing Counsel, argued that the rectification application was not recorded at the Centralised Processing Centre in Bangalore. The court, considering the submissions, provided the petitioner an opportunity to refile the application and directed the respondents to hold proceedings based on the demand notice until a decision on the rectification application was made.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 820585 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-09-2023
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: DHEERAJ PEROT; K L ANGEL MARY; FIDHA NAVAS
• Keywords: Assessment year 2018-19; Centralised Processing Centre; Income Tax; Rectification Request; Writ of Mandamus
• Section: 154; 143(1)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 20TH DAY OF SEPTEMBER 2023 / 29TH BHADRA, 1945 WP(C) NO. 27545 OF 2023 PETITIONER: DR. N UTHAMAN, AGED 77 YEARS, S/O. N. VASU, 10/345 B, NEDUVACHALIL HOUSE, KARANTHOOR, KUNNAMANGALAM, KOZHIKODE, PIN – 673571. BY ADV. SRI. DHEERAJ KRISHNAN PEROT SMT. K.L ANGEL MARY SMT. FIDHA NAVAS RESPONDENTS: 1 THE INCOME TAX OFFICER, INCOME TAX OFFICE, AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE, PIN – 673001. 2 DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, CENTRAL PROCESSING CENTER, BENGALURU, KARNATAKA, PIN – 560500. BY ADV. SRI. CHRISTOPHER ABRAHAM – SC - IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP (C) NO. 27545 OF 2023 2 DINESH KUMAR SINGH, J. -------------------------- WP(C) No.27545 of 2023 ------------------------- Dated this the 20th day of September, 2023 JUDGMENT 1. The present writ petition under Article 226 of the Constitution of India has been filed for the following reliefs; A. Issue a Writ of Mandamus or any other appropriate Writ to the 2nd respondent to consider Ext.P4 rectification request dated 15.01.2019 submitted by the petitioner before the 2nd respondent for AY 2018-19 within a time frame, after affording reasonable opportunity of hearing to the petitioner. B. To issue a writ of mandamus or nay other writ, order or direction restraining the respondents from enforcing demand and other proceedings pursuant to Ext.P3 Intimation order passed under Section 143(1) of the Act,dated 20.11.2018 for AY 2018-19. AND C. Grant such other reliefs that this Hon’ble Court may deem fit to grant in the circumstances of the case. 2. Petitioner had filed return of his income on 17.07.2018 for the assessment year 2018-19. The petitioner received intimation under Section 143 (1) of the Income Tax Act by the 2nd WP (C) NO. 27545 OF 2023 3 respondent on 20.11.2018. After receipt of the said communication, the petitioner has filed rectification application dated 15.01.2019 under Section 154 of the Income Tax Act. The said rectification application was e-filed in the Income Tax Portal. The petitioner has placed on record the e-filing acknowledgment as Exhibit P-5. 3. Learned Counsel for the petitioner submits that the said rectification application was filed on 15.01.2019, but till date no decision has been taken. 4. Mr. Christopher Abraham, Learned Standing Counsel for the respondents, however, submits that the assessment order as well as the rectification applications are considered at the Centralised Processing Centre situated at Bangalore. The said Centre does not have record of the said rectification application and the website of the Centre does not show any such pending rectification application on behalf of the petitioner. Mr. Christopher Abraham, Learned Standing Counsel for the respondents further submits that if the petitioner files the rectification application within a period of ten days from today before the 1st respondent physically, his application shall be WP (C) NO. 27545 OF 2023 4 considered irrespective of the limitation period which has already expired. This submission has been made by Mr. Christopher Abraham, Learned Standing Counsel for the respondents on the basis of the instructions received from the respondents. 5. Considering the instruction on behalf of the respondents, the petitioner is granted ten days time from today to file rectification application before the 1st respondent physically and the said rectification application shall be considered and order in accordance with law shall be passed by the 1st respondent expeditiously. Till the rectification application is decided by the 1st respondent, all proceedings in pursuance to Exhibit P-3 demand notice shall be kept in abeyance. With the above directions, this writ petition is finally disposed of. Sd/- DINESH KUMAR SINGH JUDGE Svn WP (C) NO. 27545 OF 2023 5 APPENDIX OF WP(C) 27545/2023 PETITIONER’S EXHIBITS EXHIBIT P1 TRUE COPY OF THE STATEMENT OF INCOME COMPUTED FOR THE ASSESSMENT YEAR 2018-19 DATED 17.07.2018 EXHIBIT P2 TRUE COPY OF THE TAX RECEIPT ACKNOWLEDGMENT DATED 17.07.2018 EXHIBIT P3 TRUE COPY OF THE INTIMATION ISSUED BY 2ND RESPONDENT DATED 20.11.2018 EXHIBIT P4 TRUE COPY OF THE RECTIFICATION REQUEST BEARING RECTIFICATION REFERENCE NUMBER 408834760150119 DATED 15.01.2019 EXHIBIT P5 TRUE COPY OF THE ACKNOWLEDGMENT FOR RECEIPT OF THE RECTIFICATION REQUEST EXHIBIT P6 TRUE COPY OF THE CIRCULAR DATED 09. 11. 2001 "