V.G. Suresh V. The Deputy Commissioner of Income Tax, Income Tax Department, Central Circle, Thrissur and The Commissioner of Income Tax (Appeals)

WP(C)/41857/2023

AI Insights

The case involves multiple writ petitions filed by V.G. Suresh against the orders of the Commissioner of Income Tax (Appeals) concerning assessment years 2011-12 to 2015-16. The primary contention was the alleged violation of the principle of natural justice, as the petitioner claimed that his requests for adjournment were not considered, leading to ex parte appellate orders. The court found merit in the petitioner's argument, noting the procedural oversight, and thus remitted the cases back for a fresh decision, conditional upon the petitioner meeting certain requirements regarding the deposit of assessed tax.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 796742 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 12-01-2024
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SUSIE VARGHESE
• Assessee Lawyers: HARISANKAR MENON; MEERA MENON; R SREEJITH; K MENON
• Keywords: Assessment orders; Exparte appellate orders; Income Tax; Natural Justice

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 12TH DAY OF JANUARY 2024 / 22ND POUSHA, 1945 WP(C) NO. 41507 OF 2023 PETITIONER/S: V.G. SURESH, AGED 51 YEARS 66, ARYA, S.N. PARK, POOTHOLE, THRISSUR, PIN - 680004 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S: 1 THE DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, CENTRAL CIRCLE, THRISSUR, PIN - 680001 2 THE COMMISSIONER OF INCOME TAX (APPEALS), 4TH FLOOR, C.R. BUILDINGS, I.S. PRESS ROAD, ERNAKULAM, KOCHI, PIN - 682018 SUSIE B. VARGHESE-SR.SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.01.2024, ALONG WITH WP(C).41806/2023, 41838/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C)No.41507 of 2023 and con.cases 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 12TH DAY OF JANUARY 2024 / 22ND POUSHA, 1945 WP(C) NO. 41806 OF 2023 PETITIONER/S: V.G. SURESH, AGED 51 YEARS 66, ARYA, S.N. PARK, POOTHOLE, THRISSUR, PIN - 680004 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S: 1 THE DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, CENTRAL CIRCLE, THRISSUR, PIN - 680001 2 THE COMMISSIONER OF INCOME TAX (APPEALS), 4TH FLOOR, C.R. BUILDINGS, I.S. PRESS ROAD, ERNAKULAM, KOCHI, PIN - 682018 SUSIE B. VARGHESE-SR.SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.01.2024, ALONG WITH WP(C).41507/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C)No.41507 of 2023 and con.cases 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 12TH DAY OF JANUARY 2024 / 22ND POUSHA, 1945 WP(C) NO. 41838 OF 2023 PETITIONER/S: V.G. SURESH, AGED 51 YEARS 66, ARYA, S.N. PARK, POOTHOLE, THRISSUR, PIN - 680004 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S: 1 THE DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, CENTRAL CIRCLE, THRISSUR, PIN - 680001 2 THE COMMISSIONER OF INCOME TAX (APPEALS), 4TH FLOOR, C.R. BUILDINGS, I.S. PRESS ROAD, ERNAKULAM, KOCHI, PIN - 682018 SUSIE B. VARGHESE-SR.SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.01.2024, ALONG WITH WP(C).41507/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C)No.41507 of 2023 and con.cases 4 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 12TH DAY OF JANUARY 2024 / 22ND POUSHA, 1945 WP(C) NO. 41857 OF 2023 PETITIONER/S: V.G. SURESH, AGED 51 YEARS 66, ARYA, S.N. PARK, POOTHOLE, THRISSUR, PIN - 680004 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S: 1 THE DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, CENTRAL CIRCLE, THRISSUR, PIN - 680001 2 THE COMMISSIONER OF INCOME TAX (APPEALS) 4TH FLOOR, C.R. BUILDINGS, I.S. PRESS ROAD, ERNAKULAM, PIN - 682018 SUSIE B. VARGHESE-SR.SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.01.2024, ALONG WITH WP(C).41507/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C)No.41507 of 2023 and con.cases 5 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 12TH DAY OF JANUARY 2024 / 22ND POUSHA, 1945 WP(C) NO. 41875 OF 2023 PETITIONER/S: V.G. SURESH, AGED 51 YEARS 66, ARYA, S.N. PARK, POOTHOLE, THRISSUR, PIN - 680004 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S: 1 THE DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, CENTRAL CIRCLE, THRISSUR, PIN - 680001 2 THE COMMISSIONER OF INCOME TAX (APPEALS), 4TH FLOOR, C.R. BUILDINGS, I.S. PRESS ROAD, ERNAKULAM, KOCHI, PIN – 682018 SUSIE B. VARGHESE-SR.SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.01.2024, ALONG WITH WP(C).41507/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C)No.41507 of 2023 and con.cases 6 JUDGMENT Dated this the 12th day of January, 2024 The present writ petitions have been filed impugning the orders passed by the Commissioner of Income Tax (appeals) – the 2nd respondent against the assessment orders for the assessment years 2011-12 to 2015-16. 2. Learned counsel for the petitioner submits that the petitioner has approached this Court only on the ground of violation of principle of natural justice as the petitioner was issued with the notice of hearing by the Appellate Authority for 10.10.2023 and 19.10.2023 for which the petitioner filed reply and requested for adjournment. However, the petitioner’s request was not considered and the exparte appellate orders have been passed. Learned counsel for the petitioner submits that the petitioner will appear on the date fixed before the Appellate Authority and will not seek any adjournment. 3. Considering the said submission, I am satisfied that there appears to have been violation of principle of natural justice to some extent. Therefore, the present writ petitions WP(C)No.41507 of 2023 and con.cases 7 are allowed and the impugned Appellate orders are hereby set aside and the cases are remitted back to the 2nd respondent for decision afresh. The petitioner is directed to appear before the 2nd respondent and make submission on 18.01.2024. The petitioner should also deposit of 10% of the total assessed tax in all the 5 assessment orders and if the petitioner deposits 10% of the amount assessed in five assessment orders, remaining demand in pursuance to the assessment orders shall kept in abeyance till decision in the appeals taken by the 2nd respondent. It is made clear that, the petitioner does not deposit 10% of the assessed tax in the five assessment orders or fails to appear before the 2nd respondent on 18.01.2024, no further opportunity shall be granted to the petitioner and the demand as per the assessment orders shall be in force for realisation of the tax assessed. Sd/- DINESH KUMAR SINGH AP JUDGE WP(C)No.41507 of 2023 and con.cases 8 APPENDIX OF WP(C) 41507/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER DFOR THE YEAR 2015- 16 ISSUED BY THE 1ST RESPONDENT DTD. 27-12- 2017 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 25-01-2018 Exhibit P3 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 05-10-2023 Exhibit P4 COPY OF ADJOURNMENT REQUEST FILED ONLINE BY THE PETITIONER DTD. NIL Exhibit P5 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 12-10-2023 Exhibit P6 COPY OF ADJOURNMENT REQUEST FILED ONLINE BY THE PETITIONER DTD. NIL Exhibit P7 COPY OF OPRDER ISSUED BY THE 2ND RESPONDENT DTD. 30-11-2023 WP(C)No.41507 of 2023 and con.cases 9 APPENDIX OF WP(C) 41806/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER FOR THE YEAR 2011- 12 ISSUED BY THE 1ST RESPONDENT DTD. 27-12- 2017 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPOINDENT DTD. 23-01-2018 Exhibit P3 COPY OF NOTICE ISSUED BY THE 2ND RESPNODENT DTD. 05-10-2023 Exhibit P4 COPY OF ADJOURNMENT REQUEST FILED ONLINE BY THE PETITIONER DTD. 11-10-2023 Exhibit P5 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 12-10-2023 Exhibit P6 COPY OF ADJOURMENT REQUEST FILED ONLINE BY THE PETITIONER DTD. 12-10-2023 Exhibit P7 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 30-11-2023 WP(C)No.41507 of 2023 and con.cases 10 APPENDIX OF WP(C) 41838/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER FOR THE YEAR 2012- 13 ISSUED BY THE 1ST RESPONDENT DTD. 27-12- 2017 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 23-01-2018 Exhibit P3 COPYOF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 05-10-2023 Exhibit P4 COPY OF ADJOURNMENT REQUEST FILED ONLINE BY THE PETITIONER DTD. 11-10-2023 Exhibit P5 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 12-10-2023 Exhibit P6 COPY OF ADJOURNMENT REQUEST FILED ONLINE BY THE PETITIONER DTD. 12-10-2023 Exhibit P7 COPY OF ORDER IKSSUED BY THE 2ND RESPONDENT DTD. 30-11-2023 WP(C)No.41507 of 2023 and con.cases 11 APPENDIX OF WP(C) 41857/2023 PETITIONER EXHIBITS Exhibit P1 COPYOF ASSESSMENT ORDER FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT DTD. 27-12-2017 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 23-01-2018 Exhibit P3 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 05-10-2023 Exhibit P4 COPY OF ADJOURNMENT REQUEST FILED ONLINE BY THE PETITIONER DTD. 11-10-2023 Exhibit P5 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 12-10-2023 Exhibit P6 COPY OF ADJOURNMENT REQUEST FILED ONLINE BY THE PETITIONER DTD. 26-10-2023 Exhibit P7 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 30-11-2023 WP(C)No.41507 of 2023 and con.cases 12 APPENDIX OF WP(C) 41875/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER FOR THE YEAR 2013- 14 ISSUED BY THE 1ST RESPONDENT DTD. 27-12- 2017 Exhibit P2 COPY OF APPEAL FILED BNY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 23-01-2018 Exhibit P3 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 05-10-2023 Exhibit P4 COPY OF ADJOURNMENT REQUEST FILED ONLINE BY THE PETITIONER DTD. 11-10-2023 Exhibit P5 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 12-10-2023 Exhibit P6 COPY OF ADJOURNMENT REQUEST FILED ONLINE BY THE PETITIONER DTD. 12-10-2023 Exhibit P7 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 30-11-2023 "