M/S Ramakrishna Fuels V. The Commissioner of Income Tax (Appeal) and National Faceless Appellate Authority and The Income Tax Officer

WP(C)/28528/2023

AI Insights

The case involves M/S Ramakrishna Fuels, represented by partner Faris Mohammed, who filed a writ petition under Article 226 of the Constitution of India against the Commissioner of Income Tax (Appeal), the National Faceless Appellate Authority, and the Income Tax Officer. The petitioner sought relief to have their appeal against an assessment order considered and to stay further proceedings until the appeal was disposed of. The petitioner faced technical issues in uploading the appeal documents, which led to the filing of this writ petition. The court's decision focused on ensuring the petitioner could submit their appeal and related documents properly.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 797436 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 24-11-2023
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: M HEMALATHA RAHIM
• Keywords: Condonation of delay; Technical Problems; Writ of Mandamus; Uploading appeal

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 24TH DAY OF NOVEMBER 2023 / 3RD AGRAHAYANA, 1945 WP(C) NO. 28528 OF 2023 PETITIONER: M/S RAMAKRISHNA FUELS AGED 25 YEARS POTHENCODE, POTHENCODE. P.O, THIRUVANANTHAPURAM, REPRESENTED BY PARTNER, FARIS MOHAMMED, S/O SHAJAHAN, FIRDOUSE, MANGALAPURAM, THONNAKKAL P.O, THIRUVANANTHAPURAM.695317, PIN - 695313 BY ADVS. M.HEMALATHA A.RAHIM RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (APPEAL) INCOME TAX DEPARTMENT, OFFICE OF INCOME TAX, THIRUVANANTHAPURAM DISTRICT., PIN - 695003 2 NATIONAL FACELESS APPELLATE AUTHORITY GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, (CENTRAL BOARD OF DIRECT TAXES), ROOM NO. 245- A, NORTH BLOCK, NEW DELHI-110001. REPRESENTED BY ASSISTANT COMMISSIONER OF INCOME TAX., PIN - 110001 3 THE INCOME TAX OFFICER INCOME TAX DEPARTMENT, WARD 1, (1), AAYKAR BHAVAN, 1ST FLOOR, KOWDIAR-P. O, THIRUVANANTHAPURAM DISTRICT., PIN - 695003 BY ADV CHRISTOPHER ABRAHAM CHRISTOPHER ABRAHAM -SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) No.28528 of 2023 2 JUDGMENT Dated this the 24th day of November, 2023 The present writ petition has been filed under Article 226 of the Constitution of India seeking the following reliefs: i) Issue a writ of mandamus or any other appropriate writ, order or direction directing the respondents to consider Exhibit-P5 and P6 and remanded the case back to the Assessing Authority for rehearing and issue orders based on merits of the petitioner’s case; ii) Till orders are passed on Exhibit -P5 and P6, stay further proceedings including coercive proceedings pending disposal of the Writ Petition. iii) Issue a writ of mandamus or any other appropriate writ, order or direction directing the respondents 1 and 2 to consider and dispose of the Appeal on merit within a time limit to be fixed by this Honourable Court. iv) Such other reliefs which the petitioner may ask for during the course of the proceedings and which this Hon’ble Court may deem fit and necessary in the interest of justice. 2. Learned counsel for the petitioner submits that the petitioner got prepared the appeal against the Ext.P2 assessment order, but the petitioner could not upload it because of some technical problems. Learned counsel for the petitioner submits that the petitioner WP(C) No.28528 of 2023 3 allowed to file Ext.P5 appeal along with Ext.P6 affidavit and a direction may be issued to the respondents to provide link for uploading the appeal and affidavit etc., against Ext.P2 assessment order. 3. Considering the aforesaid fact, the present writ petition is disposed of with direction to the respondents to provide the link for uploading the appeal and affidavit etc., and applications if any, including the application for condonation of delay in filing the appeal, within a period of two weeks from today. With the aforesaid direction, the writ petition stands finally disposed of. Sd/- DINESH KUMAR SINGH JUDGE AP WP(C) No.28528 of 2023 4 APPENDIX OF WP(C) 28528/2023 PETITIONER EXHIBITS Exhibit-P1 A TRUE COPY OF THE DEMAND NOTICE DATED 29- 03-2022 ISSUED BY THE 2ND RESPONDENT Exhibit-P2 A TRUE COPY OF THE ASSESSMENT ORDER DATED 29-03-2022 ISSUED BY THE 2ND RESPONDENT Exhibit-P3 A TRUE COPY OF THE COMPUTATION STATEMENT IN RESPECT OF THE YEAR 2017-2018 DATED 29-03- 2022 Exhibit-P4 A TRUE COPY OF THE RESIGNATION LETTER BY M/S AADHIDEV AND ASSOCIATES DATED 15-03- 2022 Exhibit-P5 A TRUE COPY OF THE GROUNDS IN THE APPEAL MEMORANDUM DATED 17-09-2022 BEFORE THE NATIONAL FACELESS APPEAL CENTRE, NEW DELHI. Exhibit-P6 A TRUE COPY OF THE AFFIDAVIT FOR CONDONATION OF DELAY Exhibit-P7 TRUE COPY OF THE FORM NO. 35 DOWNLOADED FROM THE TAX DEPARTMENT PORTAL AFTER COMPLETION OF E-FILING DATED 19-09-022 Exhibit-P8 TRUE COPY OF THE FORM NO. 35 DOWNLOADED FROM THE TAX DEPARTMENT PORTAL AFTER COMPLETION OF E-FILING DATED 19.9.2022 Exhibit-P9 TRUE COPY OF THE STAY PETITION DATED 17-09- 2022 Exhibit-P10 TRUE COPY OF THE JUDGMENT OF THIS HONOURABLE COURT DATED 03-02-2023 IN W. P. (C) NO. 3584 OF 2023 "