Mr. Antony Sunny V. The Commissioner of Income Tax (Appeals), Income Tax Department, National Faceless Appeal Centre (NFAC) and The Assistant Commissioner of Income Tax, Circle 2(1), Thrissur

WP(C)/8079/2024

AI Insights

The case involves Mr. Antony Sunny, the petitioner, who challenged the appellate order of the Commissioner of Income Tax (Appeals), Thrissur, regarding an assessment order for the year 2016-17. The assessment added Rs. 60,00,000 to the income from business, which was contested by the petitioner. The appeal was initially dismissed due to a significant delay in filing, which the petitioner attributed to 'website problems'. The High Court dismissed the writ petition, agreeing with the appellate authority's decision to dismiss the appeal on the grounds of delay and lack of substantial evidence or valid reasons for the delay.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 810458 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 01-03-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: P G JAYASHANKAR; G KEERTHIVAS
• Assessee Lawyers: K LATHA; GAYATHRI NARENDRANATH; MEERA MENON; JOMTON PAYANKAN
• Keywords: Appeal Delay; Assessment Order; Income Tax; Natural Justice
• Section: 143(3); 250

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 1ST DAY OF MARCH 2024 / 11TH PHALGUNA, 1945 WP(C) NO. 8079 OF 2024 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. SMT. K. LATHA SMT. GAYATHRI NARENDRANATH SMT. MEERA MENON SRI. JOMTON F. PAYANKAN 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 ADVS. SRI. P. G. JAYASHANKAR – STANDING COUNSEL SRI. G. KEERTHIVAS – STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 8079 OF 2024 2 DINESH KUMAR SINGH, J. -------------------------- W.P.(C) No. 8079 of 2024 ------------------------- Dated this the 1st day of March, 2024 JUDGMENT 1. The present writ petition has been filed impugning the order in Exhibit P-6 dated 10.11.2023 passed in statutory appeal by the Commissioner of Income Tax (Appeals), Thrissur against the assessment order dated 28.12.2018 in Exhibit P-1 under Section 143 (3) of the Income Tax Act, 1961 in respect of the assessment year 2016-17. The Assessing Officers had added Rs. 60,00,000/- to the Income from business as returned Rs. 20,99,452/- and gross income has been determined to be Rs. 80,99,452/-. 2. The petitioner/assessee filed the appeal on 21.05.2019 against the assessment order dated 28.12.2018. The appeal was filed with delay of 115 days. The only reason for filing the appeal with delay was given is ‘website problem’. The assessment order and demand notices were duly served on the petitioner on 28.12.2018 itself. The Appellate Authority found the reasons for filing the appeal with huge delay of 115 days was not convincible. The petitioner failed to provide any evidence to the said reason (website problem). From 28.12.2018 to 27.01.2019. The petitioner was issued several notices WP(C) NO. 8079 OF 2024 3 affording opportunity of hearing. The notices issued on 03.11.2022, 15.06.2023, 07.09.2023, 12.09.2023, 05.10.2023 and 25.10.2023 have been mentioned in the impugned order, which remained unreplied and unanswered. Considering the conduct of the petitioner and the reason given for filing the appeal with delay i.e. ‘website problem’, the Commissioner of Appeal has dismissed the appeal on the ground of delay. 3. This Court does not find that there has been violation of the principles of natural justice as contended by the learned Counsel for the petitioner nor the orders suffers from any manifest infirmity or illegality which requires this Court to interfere with the appellate order passed by the 1st respondent. Thus, this Court finds no merit in this writ petition and hence, the same is hereby dismissed. Sd/- DINESH KUMAR SINGH JUDGE Svn WP(C) NO. 8079 OF 2024 4 APPENDIX OF WP(C) 8079/2024 PETITIONER’S EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2016-2017 DATED28-12-2018 EXHIBIT P2 THE TRUE COPY OF THE APPEAL IN FORM NO. 35 FILED BY THE PETITIONER AGAINST THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2014-2015 DATED 21.05.2019 EXHIBIT P3 THE TRUE COPY OF THE RESOLUTION DATED 10TH DAY OF JUNE 2022 PASSED BY ANY TIME MONEY PRIVATE LIMITED EXHIBIT P4 THE TRUE COPY OF THE CERTIFICATE ISSUED BY SUPERINTENDENT, CENTRAL PRISON & AMP; CORRECTIONAL HOME, KANNUR DATED 01/12/2023 EXHIBIT P5 THE TRUE COPY OF THE APPEAL HEARING NOTICE FOR THE YEAR 2015-2016 DATED 15-06-2023 EXHIBIT P5(A) THE TRUE COPY OF THE APPEAL HEARING NOTICE FOR THE YEAR 2015-2016 DATED 07-09-2023 EXHIBIT P5(B) THE TRUE COPY OF THE APPEAL HEARING NOTICE FOR THE YEAR 2015-2016 DATED 12-09-2023 EXHIBIT P5(C) THE TRUE COPY OF THE APPEAL HEARING NOTICE FOR THE YEAR 2015-2016 DATED 05-10-2023 EXHIBIT P5(D) THE TRUE COPY OF THE APPEAL HEARING NOTICE FOR THE YEAR 2015-2016 DATED 25-10-2023 EXHIBIT P6 THE TRUE COPY OF THE APPELLATE ORDER DATED 10- 11-2023 FOR THE ASSESSMENT YEAR 2016-2017 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER UNDER SECTION 250 OF THE INCOME TAX ACT EXHIBIT P7 THE TRUE COPY OF THE APPELLATE ORDER DATED 12-09- 2023 FOR THE ASSESSMENT YEAR 2014-2015 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER UNDER SECTION 250 OF THE INCOME TAX ACT EXHIBIT P8 THE TRUE COPY OF THE DEMAND NOTICE DATED 28-12- 2018 ISSUED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2 (1), THRISSUR ISSUED UNDER SECTION 156 OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2016-2017 "