K.V.GEORGE V. COMMISSIONER OF INCOME TAX, ERNAKULAM

WP(C)/23384/2018

AI Insights

The case involves K.V. George, the petitioner, who contested the Income Tax Department's refusal to process his refund claim for advance tax paid, amounting to Rs.4,71,72,580/-. The refund was related to compensation received for his property acquired by the government, which was assessed to tax. The Department initially did not acknowledge receipt of the petitioner's return, although it was later found to be uploaded. The petitioner argued that he had sent the return via ordinary post, which the Department contested. The court did not delve into the merits of the case but focused on the procedural aspect, directing the concerned authorities to address the delay in processing the refund claim.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 768321 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 26-09-2018
• Assessment Year: misc
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: N NAGRESH
• Assessee Lawyers: DEEPU THANKAN; NIMMY JOHNSON; UMMUL FIDA; A NABEEL
• Keywords: Advance tax; Delay in filing; E-verification; Income Tax; Refund

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 26TH DAY OF SEPTEMBER 2018 / 4TH ASWINA, 1940 WP(C).No. 23384 of 2018 PETITIONER: K.V.GEORGE AGED 60 YEARS S/O. VARGHESE, KOTTARAPARAMBIL HOUSE,,MARKET ROAD, EDAPPALY P.O., KOCHI-682024 BY ADVS. SRI.DEEPU THANKAN SMT.NIMMY JOHNSON SMT.UMMUL FIDA SRI.A.ABDUL NABEEL RESPONDENTS: 1 COMMISSIONER OF INCOME TAX, ERNAKULAM CENTRAL REVENUE BUILDING, IS PRESS ROAD,KOCHI-682 018 2 ASSESSING OFFICER NON CORP WARD I(2),KOCHI-682 018 3 UNION OF INDIA MINISTRY OF FINANCE, NORTH BLOCK,NEW-DELHI-110 001REPRESENTED BY ITS SECRETARY Addl.R4 COMMISSIONER OF INCOME TAX CPC CENTRE, BELLARI ROAD GANDHI NAGAR, BANGALORE - 560001 Addl.R5 CHAIRMAN, CENTRAL BOARD OF DIRECT TAXES NORTH BLOCK, NEW DELHI - 110 001 Addl.R4 AND R5 WERE IMPLEADED AS PER ORDER DATED 26.09.2018 IN I.A. NO.1/2018 BY ADVS. SRI.KMV.PANDALAI SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT OTHER PRESENT: SRI N NAGARESH, ASGI WP(C).No. 23384 of 2018 2 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner, an IT assessee, received compensation for his property the Government acquired. And that income was asessed to tax. Eventually, the petitioner filed the Ext.P6 annual return for the assessment year 2015-2016, seeking refund of Rs.4,71,72,580/- paid earlier as advance tax. 2. The respondent Department treated the petitioner's request for re-fund as invalid because the Department allegedly did not receive the Ext.P6 return, though it was found uploaded earlier. Aggrieved, the petitioner has filed this Writ Petition. 3. The petitioner's counsel contends that the Department itself permits an assessee to send the physical copies of the returns through ordinary post. According to him, the petitioner did comply with the direction and sent the returns through ordinary post. As it was an ordinary post, he could not produce any proof, for no record is left with the Postal Department about its despatch. 4. The Standing Counsel has, however, strenuously opposed the petitioner's assertion that he had sent the Ext.P6 through ordinary post. But he submits that now the petitioner's request stands e- verified, though there was a delay on the petitioner's part. On that WP(C).No. 23384 of 2018 3 count, the Standing Counsel also submits that the respondents 4 and 5 will consider the petitioner's claim for refund, after their ruling on the delay. 5. Under these circumstances, without adverting to the merits, I dispose of the Writ Petition, holding that the respondents 4 and 5 will consider the petitioner's claim for refund after adjudicating the delay, if any, in the petitioner's filing the return physically. The authorities may conclude the issue expeditiously, preferably, in two months. Sd/- DAMA SESHADRI NAIDU JUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE PROCEEDINGS OF THE SPECIAL TAHSILDAR (L.A.) NO.I, KOCHI RAIL PROJECT, ERNAKULAM DATED 20/10/2014 EXHIBIT P2 TRUE COPY OF THE AGREEMENT FOR SALE DATED 20/10/2014 EXHIBIT P3 TRUE COPY OF THE SALE DEED EXECUTED BY THE PETITIONER DATED 20/11/2015 EXHIBIT P4 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN WA NO.2396/2015 IN WPC NO.21478/2015 DATED 04/11/2016 EXHIBIT P5 TRUE COPY OF THE CIRCULAR NO.36/2016 DATED 25/10/2016 WP(C).No. 23384 of 2018 4 EXHIBIT P6 TRUE COPY OF THE FORM ITR-V FOR THE ASSESSMENT YEAR 2015-16 RESPONDENTS' EXHIBITS NIL // TRUE COPY // P.A. TO JUDGE SD "