GOMATHY JALAJA NAIR V. THE DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/40276/2022

AI Insights

The case involves Gomathy Jalaja Nair, the petitioner, who challenged the assessment orders for the years 2004-2005, 2005-2006, and 2007-2008 issued under the Income Tax Act, 1961. The petitioner had filed appeals against these orders along with applications for stay and condonation of delay, which were pending before the First Appellate Authority. The respondent, the Income Tax Department, argued that the appeals should be heard by the Jurisdictional Appellate Authority rather than the National Faceless Appeal Centre due to the nature of the assessments following a search. The court's decision facilitates the petitioner's appeal process by allowing the appeals to be considered as filed on the original dates if re-submitted to the correct authority within the stipulated time.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 679925 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 06-01-2023
• Assessment Year: misc
• Other Referred Cases: ITA Nos 42,43 & 44/C/2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: V P NARAYANAN
• Keywords: Appeal; Assessment Order; Condonation of delay; Income Tax; Stay Application
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 6TH DAY OF JANUARY 2023 / 16TH POUSHA, 1944 WP(C) NO. 40276 OF 2022 PETITIONER: GOMATHY JALAJA NAIR AGED 58 YEARS \"MOHANAN\" T C 55/294, KAIMANAM, THIRUVANANDAPURAM, PIN - 695040 BY ADVS. V.P.NARAYANAN ALAN PRIYADARSHI DEV RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2, AYAKAR BHAVAN, ANNEXE KOWDIAR, THIRUVANANDAPURAM, PIN - 695003 2 THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONASL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, MINISTRY I OF FINANCE, JAWAHARLAL STADIUM, DELHI, PIN - 110003 ADV. JOSE JOSEPH -STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C)No.40276 of 2022 2 JUDGMENT Dated this the 6th day of January, 2023 Petitioner suffered Exts.P2 to P4 orders of assessment, for assessment years 2004-2005, 2005-2006 and 2007-2008 under the provisions of the Income Tax Act, 1961. The petitioner has filed appeals before the First Appellate Authority along with applications for stay and condonation of delay. These appeals and applications for stay and condonation of delay are produced along with the writ petition. 2. The learned senior counsel appearing for the petitioner on the instructions of Adv.V.P.Narayanan would submit that, the petitioner has now been issued with Ext.P14 demand, pending consideration of the matter by the First Appellate Authority. It is submitted that the imposition of penalty is also proposed. 3. Sri.Jose Joseph, the learned counsel appearing for the respondents Department would submit that since the assessment orders (Exts.P2 to P4) were issued following remand by the Tribunal through Ext.P1 order and considering W.P(C)No.40276 of 2022 3 that the assessment was completed following a search, the appeals filed by the petitioner will have to be heard by the Jurisdictional Appellate Authority and not by the National Faceless Appeal Centre. It is submitted that, the Jurisdictional Appellate Authority may be directed to consider and pass orders on the applications for stay and the application for condonation of delay in the appeals filed against Exts.P2 to P4 assessment orders within a time frame. 4. Having heard the learned senior counsel appearing for the petitioner, and the learned counsel appearing for the respondent Department, this writ petition will stand disposed of directing that, if the petitioner files copies of the appeal already filed by the petitioner along with copies of the application for condonation of delay and application for stay before the Jurisdictional Appellate Authority [The Commissioner of Income Tax (Appeals), Panampilly Nagar, Ernakulam] within a period of two weeks from today, the said Authority shall consider those appeals as appeals filed before it on the day the appeals were filed before the National Faceless Appeals Centre and shall consider the application for condonation of delay and the application of stay after affording to the petitioner an opportunity of being heard. Till W.P(C)No.40276 of 2022 4 such time the orders are passed on the applications of condonation of delay and stay, any demand pursuant to Exts.P2 to P4 orders of assessment shall be kept in abeyance. Steps for imposition of penalty shall also be kept in abeyance till a decision is taken on the stay petitions. 5. It is directed that the petitioner does not present the appeals filed as directed above before the Jurisdictional Appellate Authority within a period of two weeks from today, the petitioner will lose the benefit of this judgment. It is also made clear that, the Jurisdictional Appellate Authority needs to consider the appeals and the applications for stay on merits, only if it is decides to condone the delay in filing the appeals. The writ petition is disposed of as above. Sd/- GOPINATH P. AP JUDGE W.P(C)No.40276 of 2022 5 APPENDIX OF WP(C) 40276/2022 PETITIONER'S EXHIBITS : EXHIBIT-P1 TRUE COPY OF COMMON ORDER IN ITA NOS 42,43 & 44/C/2019 DATED 22.5.2019 BY ITAT KOCHI BENCH EXHIBIT-P2 TRUE COPY OF ASSESSMENT ORDER DATED 30-9- 2021 FOR AY 2004-05 EXHIBIT-P3 TRUE COPY OF ASSESSMENT ORDER FOR AY 2005-06 DATED 30-9-2021 EXHIBIT-P4 TRUE COPY OF ASSESSMENT ORDER DATED 30-9- 2021 FOR AY 2007-08 EXHIBIT-P5 TRUE COPY OF APPEAL MEMO FILED FOR AY 2004- 05 DATED 26.11.2021 EXHIBIT-P6 TRUE COPY OF STAY APPLICATION DATED 25.10.2021 EXHIBIT-P7 TRUE COPY OF DELAY CONDONATION PETITION DATED 12.11.2021 FOR AY 2004-05 EXHIBIT-P8 TRUE COPY OF MEMO OF APPEAL DATED 27.11.2021 FOR AY 2005-06 EXHIBIT-P9 TRUE COPY OF STAY PETITION FOR AY 2005-06 DATED 25.10.2021 EXHIBIT-P10 TRUE COPY OF DELAY CONDONATION PETITION DATED 12.11.2021 FOR AY 2005-06 EXHIBIT-P11 TRUE COPY OF APPEAL MEMO FOR AY 2007-08 DATED 27.11.2021 EXHIBIT-P12 TRUE COPY OF STAY PETITION FOR AY 2007-08 DATED 25.10.2021 EXHIBIT-P13 TRUE COPY OF DELAY CONDONATION PETITION DATED 12.11.2021 FOR AY 2007-08 EXHIBIT-P14 TRUE COPY OF THE NOTICE DATED 2.12.2022 ISSUED BY THE FIRST RESPONDENT "