Punnorath Meethal Sankaran V. The Income Tax Officer Non Corp Ward 1(1) and Principal Commissioner of Income Tax -1 and Centralized Processing Center and Principal Chief Commissioner of Income Tax and The Income Tax Officer Non Corp Ward 1(4)

WP(C)/39796/2023

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The case involves Punnorath Meethal Sankaran, the proprietor of Fresh Products, who filed a writ petition against the order passed by the Income Tax Officer, Non Corp Ward 1(1), rejecting his application for condoning the delay in filing an income tax return for the assessment year 2017-2018. The petitioner argued that the order was passed without jurisdiction as the claim amount exceeded Ten Lakhs, which should have been considered by the Principal Chief Commissioner of Income Tax, not the Chief Commissioner of Income Tax-1. The court agreed with the petitioner, noting the jurisdictional error, and thus set aside the order and directed the Principal Chief Commissioner to expeditiously reconsider the application.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 808200 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 18-12-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Assessee Lawyers: R NARAYANI HARIKRISHN; C S ANISH P GANESAN; M BHAT D
• Keywords: Condonation of delay; Income Tax; Jurisdiction; Refund claim
• Section: 119(2)(b)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 18TH DAY OF DECEMBER 2023 / 27TH AGRAHAYANA, 1945 WP(C) NO. 39796 OF 2023 PETITIONER/S: PUNNORATH MEETHAL SANKARAN AGED 71 YEARS PROPRIETOR FRESH PRODUCTS, V/39 AMBALAKADAVU, CHERANELLOOR ERNAKULAM, PIN - 682034 BY ADVS. R.JAIKRISHNA NARAYANI HARIKRISHNAN C.S.ARUN SHANKAR ANISH P. GANESAN M. VIVEK BHAT D. RESPONDENT/S: 1 THE INCOME TAX OFFICER NON CORP WARD 1(1) OFFICE OF THE INCOME TAX OFFICER CR BUILDING. IS PRESS ROAD KOCHI, PIN - 682018 2 PRINCIPAL COMMISSIONER OF INCOME TAX -1 OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX -1 CR BUILDING. IS PRESS ROAD KOCHI, PIN - 682018 3 CENTRALIZED PROCESSING CENTER REPRESENTED BY - DEPUTY COMMISSIONER OF INCOME TAX INCOME TAX DEPARTMENT, POST BAG NO.2, ELECTRONIC CITY P.O BANGALORE, PIN - 560500 4 PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX CR BUILDING. 2ND FLOOR, IS PRESS ROAD KOCHI, PIN - 682018 5 THE INCOME TAX OFFICER NON CORP WARD 1(4) OFFICE OF THE INCOME TAX OFFICER CR BUILDING. IS PRESS ROAD KOCHI, PIN - 682018 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 39796 OF 2023 2 JUDGMENT Dated this the 18th day of December, 2023 The present writ petition has been filed impugning Ext.P10 order passed by the 2nd respondent rejecting the application of the petition under Section 119(2)(b) of the Income Tax Act (‘the Act’ for short) for condoning the delay in filing the return of the petitioner’s income for the assessment year 2017-2018. 2.Under the provisions of Section 119(2)(b) of the Act r/w circular No.9/2015 dated 9.06.2015, the jurisdiction to consider the application under Section 119(2)(b) of the Act in which the claim is not more than Ten Lakhs for any one assessment year, the Principal Chief Commissioner of the Income tax shall be vested with the powers of acceptance / rejection of such applications / claims. 3.In the present case, the claim of refund is more than Ten Lakhs, and therefore, the jurisdiction to consider the application of the petitioner under Section 119(2)(b) of the Act, is not vested with the Chief Commissioner of Income Tax. However, the Chief Commissioner of Income Tax-1, Kochi has WP(C) NO. 39796 OF 2023 3 passed the order in Ext.P10, and thus, the order passed is without jurisdiction. In view of the aforesaid fact, the writ petition is allowed, the impugned order in Ext.P10 is set aside and the matter is remitted back to the Principal Chief Commissioner, the 4th respondent to consider and pass order on Ext.P8 application of the petitioner, expeditiously, within a period of two months. Sd/- DINESH KUMAR SINGH JUDGE SJ WP(C) NO. 39796 OF 2023 4 APPENDIX OF WP(C) 39796/2023 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER DATED 2.2.2018 Exhibit P2 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER DATED 15.5.2019 Exhibit P3 A TRUE COPY OF THE REPLY FILED BY THE PETITIONER TO THE 1ST RESPONDENT DATED 3.6.2019 Exhibit P4 A TRUE COPY OF THE RETURN FILED BY THE PETITIONER DATED 27.6.2019 Exhibit P5 A TRUE COPY OF THE ACKNOWLEDGEMENT OF INCOME TAX RETURN ISSUED BY THE 3RD RESPONDENT DATED 27.6.2019 Exhibit P6 A TRUE COPY OF THE COMMUNICATION ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER DATED 28.6.2019 Exhibit P7 A TRUE COPY OF THE SCREENSHOT OF THE GRIEVANCE SUBMITTED BY THE PETITIONER IN THE ONLINE PORTAL DATED 13.10.2022 Exhibit P8 A TRUE COPY OF THE APPLICATION FOR CONDONATION OF DELAY SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT DATED 14.12.2022 Exhibit P9 A TRUE COPY OF THE CIRCULAR NO. 9/2015 ISSUED BY CENTRAL BOARD OF DIRECT TAXES DATED 9.6.2015 Exhibit P10 A TRUE COPY OF THE ORDER ISSUED BY THE 2ND RESPONDENT DATED 7.9.2023 "