JACOB JOSEPH TALIAT V. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/6867/2021

AI Insights

Jacob Joseph Taliat, the petitioner, sought the High Court's intervention to expedite the decision-making process regarding his applications for condonation of delay filed in relation to appeals for the assessment years 1992-93 and 1995-96. Despite the appeals being filed in 2012, the condonation applications remained undecided, hindering the petitioner's ability to benefit from the Vivad se Vishwas amnesty scheme. The respondents, represented by the Standing Counsel, did not oppose the petition but suggested that the applications could be decided in a time-bound manner. The court's intervention was thus sought to ensure a prompt decision.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 753122 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 17-03-2021
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: JOSEPH KODIANTHEARA; V ABRAHAM MARKOS; ABRAHAM MARKOS; ISAAC THOMAS; P G ABRAHAM; ALEXANDER MARKOS; SHARAD KODANTHARA
• Keywords: Condonation of delay; Amnesty scheme Vivad se Vishwas, 2020

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR WEDNESDAY, THE 17TH DAY OF MARCH 2021 / 26TH PHALGUNA, 1942 WP(C).No.6867 OF 2021(G) PETITIONER/S: JACOB JOSEPH TALIAT S/O. GEORGE TALIAT, RESIDING AT 10 A, SKYLINE HOMESTEAD, CHAKOLA COLONY, PERUMANOOR, KOCHI-682 036, PAN-AATPT1788P. BY ADVS. SRI.JOSEPH KODIANTHARA (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.P.G.CHANDAPILLAI ABRAHAM SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3(1), CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI-682 018 2 THE COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI-682 018 3 THE COMMISSIONER OF INCOME TAX (APPEALS-IV), AREECKAL MANSION, PANAMPILLY NAGAR, KOCHI-682 036 4 THE PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI-682 018 SRI. CHRISTOPHER ABRAHAM- STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.6867 OF 2021 2 JUDGMENT Dated this the 17th day of March 2021 The petitioner in this writ petition is praying for directing the 3rd respondent or any other officer currently seized of Exhibits P5 and P6 applications for condonation of delay to forthwith take up and pass orders on the same. 2. Heard both sides. 3. Learned counsel appearing for the petitioner submits that the petitioner had preferred appeal (Exts.P3 and P4) along with applications for condonation of delay (Exts.P5 and P6), seeking condonation of delay of four days and thirteen days respectively. Despite filing of the appeal in the year 2012, the applications for condonation of delay in preferring appeals are yet to be decided. Learned counsel appearing for the petitioner drew my attention to the communication at Ext.P7 and submitted that the petitioner had applied for amnesty scheme Vivad se Vishwas, 2020 and for seeking benefit of that scheme, orders on applications for condonation of delay are necessary. For that purpose, the communication at Ext.P7 is issued by the Income Tax Officer (Tech) which is at Ext.P7. WP(C).No.6867 OF 2021 3 4. Learned Standing counsel appearing for the respondents opposed the petition and submitted that the petitioner may pursue his applications for condonation of delay and those can be decided in time bound manner. 5. In this view of the matter, the writ petition is disposed of with the following directions:- The petitioner is directed to appear before the 3rd respondent, Appellate Authority at 11.30 am on 22.03.2021. The 3rd respondent is directed to consider and hear the applications for condonation of delay (Exts.P5 and P6) and then to decide those applications on or before 26.03.2021 and communicate the orders on those applications for condonation of delay to the petitioner forthwith. Petitioner to communicate copy of this judgment to the 3rd respondent for necessary action. Parties to act on the authenticated copy of this judgment. The petition is accordingly disposed of. Sd/- A.M.BADAR ajt JUDGE WP(C).No.6867 OF 2021 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE JUDGEMENT DATED 16.11.2010 OF THIS HON'BLE COURT IN ITA NOS. 1037 AND 1197 OF 2009 EXHIBIT P2 TRUE COPY OF THE ORDER DATED 28.12.2011 OF THE 1ST RESPONDENT. EXHIBIT P3 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER FOR ASSESSMENT YEAR 1992-93. EXHIBIT P4 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER FOR ASSESSMENT YEAR 1995-96. EXHIBIT P5 TRUE COPY OF THE APPLICATION FOR CONDONATION OF DELAY FILED BY THE PETITIONER FOR ASSESSMENT YEAR 1992-93 DATED 13.02.2012 EXHIBIT P6 TRUE COPY OF THE APPLICATION FOR CONDONATION OF DELAY FILED BY THE PETITIONER FOR ASSESSMENT YEAR 1995-96 DATED 22.02.2012. EXHIBIT P7 TRUE COPY OF THE COMMUNICATION DATED 22.02.2021 RECEIVED BY THE PETITIONER FROM THE OFFICE OF THE 4TH RESPONDENT. EXHIBIT P8 TRUE COPY OF THE LETTER DATED 25.02.2021 SENT BY THE PETITIONER TO THE 4TH RESPONDENT. EXHIBIT P9 TRUE COPY OF THE SYSTEM GENERATED EMAIL DATED 10.03.2021 RECEIVED BY THE PETITIONER. "