NAMBIATH RAMAN VELAYUDHAN V. THE INCOME TAX OFFICER, WARD 2(3)

WP(C)/10036/2023

AI Insights

The case involves Nambiath Raman Velayudhan, an 83-year-old contractor, who filed a writ petition against the Income Tax Department concerning a delayed appeal process. The petitioner challenged the assessment order dated December 28, 2018, for the assessment year 2016-17, which was initially handled by the local tax office and subsequently transferred to the National Faceless Appeal Centre in Delhi. The petitioner sought a directive for the appeal to be heard and disposed of in a timely manner, citing the prolonged delay since the appeal was filed in 2019. The court admitted the petition and directed the 4th respondent to expedite the appeal process.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 678004 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 23-03-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: ALAN DEV
• Keywords: Appeal; Assessment Order; Income Tax; National Faceless Appeal Centre; Time-bound disposal
• Section: 250

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 23RD DAY OF MARCH 2023 / 2ND CHAITHRA, 1945 WP(C) NO. 10036 OF 2023 PETITIONER: NAMBIATH RAMAN VELAYUDHAN AGED 83 YEARS, CONTRACTOR, NAMBIATH HOUSE, P.O.ERAVU, ARIMPUR, TRICHUR - 680 620. BY ADV ALAN PRIYADARSHI DEV RESPONDENTS: 1 THE INCOME TAX OFFICER, WARD 2(3) AAYAKAR BHAVAN, INCOME TAX OFFICE, SHAKTHAN THAMPURAN NAGAR, THRISSUR - 680 001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, 3RD FLOOR, NO.46, SAKTHAN THAMURAN NAGAR, THRISSUR - 680 001. 3 THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, SHAKTAN THAMURAN NAGAR, THRISSUR - 680 001. 4 THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, JAWAHARLAL STADIUM, DELHI - 110 003. BY ADV SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO.10036 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W. P. (C). No.10036 of 2023 -------------------------------------------- Dated this the 23rd day of March, 2023 JUDGMENT Admit. 2. The learned Standing Counsel takes notice for the respondents. 3. The prayer in the writ petition is for a direction to the 4th respondent to take up Ext.P2 appeal filed against Ext.P1 assessment order and to hear and dispose of the same in a time bound manner. The appeal is of 2019 and it is transferred to the National Faceless Appeal Centre, Delhi subsequently. Since the appeal has been pending for so long, there will be a direction to the 4th respondent to consider and pass orders on the appeal at the earliest, at any rate, within a period of six months from the date of receipt of a copy of this judgment. The coercive steps shall be kept abeyance till a decision is taken in the appeal. Sd/- T.R. RAVI JUDGE ded/23.03.2023 WP(C) NO.10036 OF 2023 3 APPENDIX OF WP(C) 10036/2023 PETITIONER EXHIBITS Exhibit-P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 28.12.2018 FOR THE ASSESSMENT YEAR 2016-17 ALONG WITH DEMAND NOTICE Exhibit-P2 TRUE COPY OF THE APPEAL MEMORANDUM SUBMITTED BEFORE THE 2ND RESPONDENT IN FORM NO.35 DATED 30.01.2019 Exhibit-P3 TRUE COPY OF THE LETTER OF THE 3RD RESPONDENT ADDRESSED TO THE 2ND RESPONDENT DATED 06.09.2019 DIRECTING TO DISPOSE OF THE CASE ON PRIORITY BASIS Exhibit-P4 A TRUE COPY OF THE WRITTEN SUBMISSION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 14.10.2019 Exhibit5 A TRUE COPY OF THE INTIMATION OF THE PETITIONER TO THE 1ST RESPONDENT DATED 26.02.2020 INFORMING HIM THAT WRITTEN SUBMISSION FILED BEFORE THE 2ND RESPONDENT Exhibit-P6 TRUE COPY OF THE NOTICE ISSUED BY THE 4TH RESPONDENT UNDER SECTION 250 DATED 29-12-2020 TO FILE WRITTEN SUBMISSION Exhibit-P7 TRUE COPY ACKNOWLEDGEMENT DATED NIL, OF THE E-PROCEEDINGS IN RESPONSE TO EXHIBIT P6 Exhibit-P8 TRUE COPY OF THE RESPONSE FILED DATED NIL, IN RESPONSE TO THE NOTICE DATED 3- 11-2022 ISSUED BY THE 4TH RESPONDENT Exhibit-P9 TRUE COPY OF THE DEMAND NOTICE DATED 15.11.2022 ISSUED BY THE 1ST RESPONDENT Exhibit-P10 TRUE COPY OF THE RESPONSE TO EXHIBIT-P9 WP(C) NO.10036 OF 2023 4 NOTICE FILED DATED NIL Exhibit-P11 TRUE COPY OF THE PHYSICAL LETTER ALSO FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 24.11.2022 IN RESPONSE TO EXHIBIT-P9 NOTICE Exhibitp-P12 TRUE COPY OF THE BANK STATEMENT FROM DHANALAXMI BANK FROM 1ST APRIL 2015 TO 31 MARCH 2016 (FINANCIAL YEAR 2015-16) Exhibit-P13 TRUE COPY OF THE BANK STATEMENT FROM STATE BANK OF INDIA FOR THE RELEVANT PERIOD "