MARAYAMUTTOM SERVICE CO-OPERATIVE BANK LTD.,NO.984, V. THE COMMISSIONER OF INCOME TAX,

WP(C)/23607/2024

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The case involves Marayamuttom Service Co-operative Bank Ltd., which approached the Kerala High Court seeking relief due to the delay in the decision on their application for condonation of delay in filing income tax returns for the assessment year 2022-23. The application was initially with the Principal Commissioner of Income Tax but was transferred to the Chief Commissioner and then to the Principal Chief Commissioner, leading to procedural delays. The Income Tax Department's counsel explained the transfer of jurisdiction and the procedural steps taken, including a report prepared by the Principal Chief Commissioner just before the hearing. The court, after hearing both parties, directed the Principal Chief Commissioner to expedite the decision-making process.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 771461 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 02-08-2024
• Assessment Year: misc
• Other Referred Cases: W.P. (C) No. 32340/2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: P G JAYASHANKAR; G KEERTHIVAS
• Assessee Lawyers: BABU NAIR; SMITHA BABU; P A RAJESH; PRANAV DHANEESH SIDDHARTH KARUN PISHARODY
• Keywords: Condonation of delay; Income Tax Return; Jurisdiction transfer; Decision delay
• Section: 119(2)(b)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 2ND DAY OF AUGUST 2024 / 11TH SRAVANA, 1946 WP(C) NO. 23607 OF 2024 PETITIONER/S: MARAYAMUTTOM SERVICE CO-OPERATIVE BANK LTD.,NO.984, MARAYAMUTTOM P.O., NEYYATTINKARA TALUK, THIRUVANANTHAPURAM DISTRICT, REPRESENTED BY ITS SECRETARY, SINDHU S.,AGED 48 YEARS, W/O.PRAVEEN KUMAR, SANTHI NILAYAM, MARAYAMUTTOM, THIRUVANANTHAPURAM DISTRICT, PIN - 695124 BY ADVS. BABU S. NAIR SMITHA BABU P.A.RAJESH PRANAV K.P.DHANEESH SIDDHARTH KARUN PISHARODY RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX, OFFICE OF THE COMMISSIONER OF INCOME TAX, AAYAKKAR BHAVAN, KOWDIYAR P.O., THIRUANANTHAPURAM, PIN - 695003 2 THE INCOME TAX OFFICER, OFFICE OF THE INCOME TAX OFFICER,WARD NO.2(2), AYAKKAR BHAVAN,KOWDIYAR, THIRUVANANTHAPURAM, PIN - 695003 3 THE INCOME TAX OFFICER , OFFICE OF THE INCOME TAX OFFICER,NATIONAL FACELESS ASSESSMENT CENTRE,NEW DELHI, PIN - 110001 BY ADVS. P.G.JAYASHANKAR G.KEERTHIVAS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.08.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 23607 OF 2024 2 JUDGMENT Petitioner has approached this Court, being aggrieved by the fact that the application filed by the petitioner for condonation of delay in filing returns for the assessment year 2022-23, has not been decided thus far. 2. Learned Standing Counsel appearing for the Income Tax Department would submit that based on the orders issued by the Central Board of Direct Taxes, the jurisdiction of officers competent to consider the application under Section 119(2)(b) of the Income Tax Act, 1961 depends on the monetary limits and the case of the petitioner, though originally before the Principal Commissioner of Income Tax was transferred to the Chief Commissioner of Income Tax and from the office of the Chief Commissioner of Income Tax, it is again transferred to the Principal Chief Commissioner of Income Tax. It is submitted that the Principal Chief Commissioner of Income Tax had called for a report by proceedings dated 01.07.2024 and the such report has also been prepared on 31.07.2024. WP(C) NO. 23607 OF 2024 3 3. Learned counsel appearing for the petitioner would submit that the Principal Chief Commissioner, Income Tax may be directed to take a decision in the matter, without further delay. Having heard the learned counsel appearing for the petitioner and the learned Standing Counsel appearing for the Income Tax Department and considering the limited nature of relief now sought for by the petitioner, the writ petition will stand disposed of, directing the Principal Chief Commissioner of Income Tax [before whom the application filed by the petitioner under Section 119(2)(b) of the Income Tax Act,1961 is now pending] to take a decision in the matter, in accordance with the law, after affording an opportunity of hearing to the petitioner, within a period of three months from the date of receipt of a certified copy of this judgment. Sd/- GOPINATH P. JUDGE ajt WP(C) NO. 23607 OF 2024 4 APPENDIX OF WP(C) 23607/2024 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE JUDGMENT IN W.P. (C)NO.32340/2023 OF THIS HON'BLE COURT DATED, 13-10-2023 Exhibit P2 A TRUE COPY OF THE APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE FIRST RESPONDENT DATED, 24-10-2023 Exhibit P3 A TRUE COPY OF THE COMMUNICATION ISSUED BY THE SECOND RESPONDENT DATED, 11-1-2024 Exhibit P4 A TRUE COPY OF THE APPLICATION SUBMITTED BY THE PETITIONER DATED, 15-1-2024 Exhibit P5 TRUE COPY OF THE THE DETAILS OF ANNEXURES PRODUCED ALONG WITH EXHIBIT P4 SUBMITTED BY THE PETITIONER "