MATHEW MOOZHAYIL MATHEW, V. PRINCIPAL COMMISSIONER OF INCOME TAX,

WP(C)/28512/2021

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The case involves Mathew Moozhayil Mathew, the petitioner, who sought a direction from the Kerala High Court to the Principal Commissioner of Income Tax to consider and pass orders on his application (Ext.P10) for a refund of income tax paid. The respondent's counsel argued that the application was filed out of time and suggested that the petitioner could file for condonation of delay. The court agreed with this approach and provided a timeline for the petitioner to file the necessary application for condonation of delay, after which the respondent is to decide on the refund application expeditiously.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 685817 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 28-06-2022
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: P K RAVINDRANATHA MENON; JOSE JOSEPH
• Assessee Lawyers: S MOHAMMED RAFI
• Keywords: Condonation of delay; Income Tax Refund; Application for Refund
• Section: 264

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 28TH DAY OF JUNE 2022 / 7TH ASHADHA, 1944 WP(C) NO. 28512 OF 2021 PETITIONER: MATHEW MOOZHAYIL MATHEW, AGED 71 YEARS S/O.THOMAS MOOZHAYIL MATHEW, 11D, ABAD MARINE PLAZA, MARINE DRIVE, ERNAKULAM-682 020. BY ADV S.MOHAMMED AL RAFI RESPONDENTS: 1 PRINCIPAL COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAX 2(2)(1), DR.S.P.MUKHERJEE CIVIC CENTRE, MINTO ROAD, NEW DELHI-110 002. 2 DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE-560 500. 3 COMMISSIONER OF INCOME TAX, KARAIKKAMURI, ERNAKULAM-682 011. BY ADVS. P.K.RAVINDRANATHA MENON (SR.) JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.28512/2021 2 JUDGMENT The petitioner has approached this Court seeking a direction to the 1st respondent to consider and pass orders on Ext.P10 application which essentialy is an application seeking refund of certain amounts paid as income tax. 2. The learned Standing Counsel for the respondent Department points out that the Principal Commissioner can exercise powers only under Section 264 of the Income Tax Act and obviously Ext.P10 application is filed out of time. He states that, if the petitioner files an application for condonation of delay in filing Ext.P10 before the 1st respondent, the 1st respondent may be directed to take a decision on the application for condonation of delay and if delay is condoned, on Ext.P10 application. 3. Having regard to the facts and circumstances of the case, I direct that if the petitioner files an application for condonation of delay in filing the application under Section 264 of the Income Tax Act before the 1st respondent within ten days from the date of receipt of a certified copy of this judgment, Ext.P10 shall be treated as an application filed under Section 264 of the Income Tax Act and a decision shall be taken thereon as expeditiously as possible and at any rate within three months from the W.P.(C)No.28512/2021 3 date of receipt of a certified copy of this judgment. The writ petition is disposed of as above. sd/- GOPINATH P. JUDGE acd W.P.(C)No.28512/2021 4 APPENDIX OF WP(C) 28512/2021 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE COMPUTATION OF TOTAL INCOME ALONG WITH RETURN SUBMITTED BY THE PETITIONER FOR THE ANNUAL YEAR 2018-2019. Exhibit P2 TRUE COPY OF THE COMMUNICATION DATED 01.03.2019 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX CPC, BANGALORE. Exhibit P3 TRUE COPY OF THE COMMUNICATION DATED 23.05.2019 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CPC BANGALORE. Exhibit P4 TRUE COPY OF THE GRIEVANCE DATED 13.06.2019 SUBMITTED BY THE PETITIONER. Exhibit P5 TRUE COPY OF THE GRIEVANCE DATED 13.12.2019 SUBMITTED BY THE PETITIONER. Exhibit P6 TRUE COPY OF THE COMMUNICATION DATED 22.11.2019 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE. Exhibit P7 TRUE COPY OF THE GRIEVANCE DATED 28.05.2020 SUBMITTED BY THE PETITIONER. Exhibit P8 TRUE COPY OF THE RELEVANT PAGES OF INTIMATION DATED 20.03.2020 ISSUED BY THE ASSISTANT DIRECTOR OF INCOME TAX, CPC. Exhibit P9 TRUE COPY OF THE GRIEVANCE DATED 08.08.2020 SUBMITTED BY THE PETITIONER. Exhibit P10 TRUE COPY OF THE REPRESENTATION DATED 03.11.2021 SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT. "