Vellara Antony Sunny V. Deputy Commissioner of Income Tax, DCIT Circle 1 (1) TPS Thrissur and Assistant Commissioner of Income Tax, Circle 2 (1) Thrissur

WP(C)/35649/2023

AI Insights

The case involves Vellara Antony Sunny, the petitioner, who filed a writ petition against the Deputy Commissioner of Income Tax and the Assistant Commissioner of Income Tax, challenging the procedural handling of his appeal against an assessment order under Section 143(3) of the Income Tax Act, dated 27/12/2019. The petitioner sought a writ of mandamus to direct the respondents to rectify a technical defect online in their system, which allegedly prevented him from filing his appeal in a timely manner. The court, however, decided to leave the matter to the appellate authority, suggesting that the appeal should be considered as per the existing legal framework without any special intervention regarding the technical defect.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 797190 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 07-12-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: P G JAYASHANKAR; KEERTHIVAS GIRI
• Assessee Lawyers: K LATHA JOMTON; F PAYANKAN
• Keywords: Assessment Order; Delay in filing; Technical defect; Writ of Mandamus; Online Statutory Appeal
• Section: 143(3); 270A; 156

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 7TH DAY OF DECEMBER 2023 / 16TH AGRAHAYANA, 1945 WP(C) NO. 35649 OF 2023 PETITIONER: VELLARA ANTONY SUNNY AGED 68 YEARS S/O ANTONY VELLARA NAYARANGADI VYLATHURUNHAMANGHAT, VADEKKEKAD CHAVALCKAD, KERALA, THRISSUR, PIN - 679563 BY ADVS. K.LATHA JOMTON F. PAYANKAN RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF INCOME TAX OFFICE OF THE DEPUTY COMMISSIONER OF INCOME TAX, DCIT CIRCLE 1 (1) TPS THRISSUR., PIN - 680001 2 THE ASSISTANT COMMISSIONER OF INCOME TAX OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2 (1) THRISSUR., PIN - 680001 BY ADVS. ADV. P.G. JAYASHANKAR KEERTHIVAS GIRI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) No.35649 of 2023 2 JUDGMENT Dated this the 7th day of December, 2023 The present Writ Petition has been filed by the petitioner seeking the following prayers: i. To issue Writ of Mandamus or Direction or any other appropriate order or Direction to the respondents to cure the technical defect online first and then allow the petitioner to file online statutory appeal against the Exhibit P4 assessment order U/S 143 (3) dated 27/12/2019 by computing any delay only after curing such technical defects by then. ii. To grant such other and further relief which this Hon’ble Court may deem fit and proper in the circumstances of the case and to allow this Writ Petition. 2. The petitioner has already filed an appeal against the assessment order with huge delay. Let the Appellate Authority consider the appeal in accordance with the law, expeditiously. Considering the aforesaid observation, the present writ petition stands finally disposed of. Sd/- DINESH KUMAR SINGH AP JUDGE WP(C) No.35649 of 2023 3 APPENDIX OF WP(C) 35649/2023 PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE DEMAND NOTICE DATED 21-09-2023 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER Exhibit P2 THE TRUE COPY OF THE E PROCEEDINGS RESPONSE ACKNOWLEDGMENT FILED BY THE PETITIONER DATED NIL Exhibit P3 THE TRUE COPY OF THE SCREEN SHOT OF VIEW NOTICES FOR E PROCEEDINGS OF THE PETITIONER UPLOADING THE ORDER UNDER 143 (3) IN THE NOTICE PORTAL SECTION DATED NIL Exhibit P4 THE TRUE COPY OF THE ASSESSMENT ORDER U/S 143 (3) OF INCOME TAX ACT FOR THE ASSESSMENT YEAR 2017-2018 DATED 27/12/2019 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER Exhibit P4A THE TRUE COPY OF THE NOTICE OF DEMAND U/S 156 OF INCOME TAX ACT FOR THE ASSESSMENT YEAR 2017-2018 DATED 27/12/2019 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER Exhibit P4B THE TRUE COPY OF THE COMPUTATION SHEET AGAINST EXHIBIT P3 ORDER U/S 143 (3) OF INCOME TAX ACT FOR THE ASSESSMENT YEAR 2017-2018 DATED 27/12/2019 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER Exhibit P5 THE TRUE COPY OF THE PENALTY ORDER UNDER SECTION 270A OF THE INCOME TAX ACT 1961 DATED 11-01-2022 Exhibit P5A THE TRUE COPY OF THE COMPUTATION SHEET AGAINST EXHIBIT P5 PENALTY ORDER UNDER SECTION 270A OF THE INCOME TAX ACT 1961 DATED 11-01-2022 "