JOHN GEEVARGHESE KURUVILA V. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE,THIRUVANANTHAPURAM

WA/953/2019

AI Insights

The case involves Shri John Geevargheese Kuruvila, the appellant, who challenged the orders of assessment passed against him under the Income Tax Act, 1961, without initially resorting to the statutory appeal process. The High Court of Kerala at Ernakulam dismissed his writ petition, noting the availability of an effective alternate remedy through statutory appeal and found no violation of natural justice in the assessment process. The appellant, represented by senior counsel Sri T.M. Sreedharan, later sought to withdraw the writ appeal, requesting the court to direct the appellate authority to consider all grounds of appeal, including those concerning natural justice, without bias from the High Court's previous observations.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 767652 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 29-03-2019
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: T M SREEDHARAN; DIVYA RAVINDRAN; RAMESH JOHN; R KRISHNAN; V P NARAYANAN
• Keywords: Assessment; Income Tax; Natural Justice; Statutory Appeal; Writ Appeal
• Section: 4230

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI FRIDAY, THE 29TH DAY OF MARCH 2019 / 8TH CHAITHRA, 1941 WA.No. 953 of 2019 AGAINST THE JUDGMENT OF THE LEARNED SINGLE JUDGE IN WP(C) NO.4230/2019 APPELLANT/APPELLANT: SHRI JOHN GEEVARGHESE KURUVILA AGED 51 YEARS KOCHANAYATHU MALAYIL, KADAMBANAD NORTH, NELLIMUKAL P.O., ADOOR, PATHANAMTHITTA-695 551, NOW RESIDING AT P.O. BOX NO.5169, DAMMAM 31422, KINGDOM OF SAUDI ARABIA, REPRESENTED BY HIS POA SHRI GEEVARGHESE KURUVILA, RESIDING AT THE ABOVE ADDRESS. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.DIVYA RAVINDRAN SRI.RAMESH CHERIAN JOHN SRI.R.BHASKARA KRISHNAN SRI.V.P.NARAYANAN RESPONDENTS/RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE,THIRUVANANTHAPURAM CENTRAL CIRCLE, 4TH FLOOR, AAYAKKAR BHAVAN, KOWDIAR THIRUVANANTHAPURAM-695 003. 2 THE JOINT COMMISSIONER OF INCOME TAX CENTRAL RANGE, 4TH FLOOR, AAYAKKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. SC,IT DEPT - SRI JOSE JOSEPH THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 29.03.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.K.ABDUL REHIM & R.NARAYANA PISHARADI, JJ. ************************** W.A.No.953 of 2019 ------------------------------------------- Dated this the 29th day of March, 2019 J U D G M E N T C.K.Abdul Rehim, J The petitioner in W.P.(C) No.4230/2019 is the appellant herein, challenging the judgment dated 14.02.2019. The respondents in the writ petition are the respondents herein. 2. Exts.P1 to P3 orders of assessment passed against the appellant was challenged in the writ petition, without resorting to the remedy of statutory appeal provided under the Income Tax Act, 1961. The writ petition was dismissed by finding that there exists an effective alternate remedy by way of statutory appeal and that there is no ground to hold that there occurred any violation of the principles of natural justice in finalising the assessment. However, while dismissing the writ petition, the right of the appellant to approach the appellate authority was reserved. W.A.No.953/2019 3 3. Sri.T.M.Sreedharan, learned senior Counsel who appeared for the appellant argued the case at length for admission. We also heard Sri.Jose Joseph, learned Standing Counsel for Government of India (Taxes) in the matter. 4. After arguing the case for admission at length, when it was made clear that this Court is not inclined to admit the writ appeal, the learned senior counsel sought permission to withdraw the writ appeal subject to indulgence of this Court to direct the appellate authority to consider all the grounds which will be raised against the assessment, including the ground with respect to the alleged violations of principles of natural justice, and to direct the appellate authority to take a decision untrammeled by any of the observations contained in the impugned judgment of the learned Single Judge. 5. Permission is granted. The writ appeal is hereby dismissed as withdrawn. It is made clear that, if the appellant approaches the statutory appellate authority in a properly constituted appeal, the said authority shall consider all the challenges raised before it, including challenge based on the W.A.No.953/2019 4 ground of violation of the principles of natural justice in finalising the assessment. If any such ground is raised, the said authority shall decide the issue untrammeled by any of the observations contained in the impugned judgment of the learned Single Judge in W.P.(C) No.4230/2019. It is further directed that, the appellate authority shall take into consideration of the time spent by the petitioner in prosecuting the writ petition as well as this writ appeal, while considering the question of limitation in filing the appeal. (sd/-) C.K.ABDUL REHIM, JUDGE (sd/-) R.NARAYANA PISHARADI, JUDGE jsr True Copy PS to Judge "