MR. ANTONY SUNNY, V. THE COMMISSIONER OF INCOME TAX (APPEALS),

WA/435/2024

AI Insights

The case involves Mr. Antony Sunny, the appellant, who is an assessee under the Income Tax Act, challenging the dismissal of his appeal by the appellate authority due to a delay in filing. The delay was attributed to 'website problems', which the appellate authority found insufficient to condone. The appellant was also in judicial custody during part of the relevant period, which affected his ability to respond to notices. The High Court of Kerala, considering these circumstances, decided to allow the appeal to be heard on its merits despite the procedural delay.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 747669 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 21-03-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: P G JAYASHANKAR
• Assessee Lawyers: LATHA K; GAYATHRI JOMTON F PAYANKAN; MEERA MENON
• Keywords: Appeal; Assessment Order; Condonation; Condonation; Delay; Income Tax
• Section: 35

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH THURSDAY, THE 21ST DAY OF MARCH 2024 / 1ST CHAITHRA, 1946 WA NO. 435 OF 2024 AGAINST THE JUDGMENT DATED 01.03.2024 IN WP(C) NO.8079 OF 2024 OF HIGH COURT OF KERALA APPELLANT/PETITIONER: MR. ANTONY SUNNY, AGED 41 YEARS S/O SUNNY V A, RESIDING AT VELLARA HOUSE, NHAMANGHAT (PO), NAYARANGADI VYLATHURU, VADEKKEKAD CHAVAKKAD, KERALA, THRISSUR, PIN - 679563 BY ADVS.K.LATHA,GAYATHRI NARENDRANATH JOMTON F. PAYANKAN,MEERA MENON RESPONDENTS/RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE (NFAC), ROOM NO. 245-A, NORTH BLOCK, NEW DELHI, PIN - 110001 2 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2 (1), THRISSUR, AAYAKAR BHAVAN, SHAKTHAN THAMPURAN NAGAR, THRISSUR HO, THRISSUR, PIN - 680001 BY ADV P.G. JAYASHANKAR THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 21.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA No.435/2024 -:2:- J U D G M E N T Dr. Kauser Edappagath, J. The appellant is an assessee under the Income Tax Act. Aggrieved by Ext.P1 assessment order for the assessment year 2016-17, the appellant preferred Ext.P2 appeal before the statutory appellate authority. There was a delay of 115 days in preferring the appeal. In column 15 of Form No.35, the reason for the delay in filing the appeal has been shown as “website problem”. The appellate authority found that the reason so shown was not sufficient to condone the delay, and the appeal was dismissed as not maintainable as per Ext.P6 order. The appellant challenged Ext.P6 order before the learned Single Judge. The learned Single Judge dismissed the writ petition. It is challenging the said judgment; the appellant is before us. 2. We have heard Smt.Latha K., the learned counsel for WA No.435/2024 -:3:- the appellant and Sri.P.G.Jayashankar, the learned Standing Counsel for the Income Tax Department. 3. It is true that in the appeal memorandum in column 15, no reason for the condonation of delay has been given. What is stated is “IT website problem”. It is hardly sufficient to explain the delay. The appellant was issued notices of hearing by the appellate authority on 3/11/2022, 15/6/2023, 7/9/2023, 12/9/2023, 5/10/2023 and 25/10/2023. Ext.P4 certificate issued by the Superintendent, Central Prison, Kannur, would show that the appellant was in judicial custody from 28/1/2023 to 28/11/2023. Therefore, on all days mentioned above except on 3/11/2022, the appellant was not available to receive the notices issued by the appellate authority. Even though the reason for condoning the delay has not been stated in so many words in column No.15, considering the fact that the delay was only 115 days and also other attending circumstances, we are of the view that an opportunity has to be afforded to the appellant to contest the appeal on merits. Hence, we direct the appellate authority to WA No.435/2024 -:4:- condone the delay in filing the appeal, take the appeal on file and dispose it of on merits in accordance with law. Writ appeal is disposed of as above. Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- DR. KAUSER EDAPPAGATH JUDGE Rp "