GOMATHY JALAJA NAIR vs. THE DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/40276/2022HC KeralaKLHC01087363202206 January 2023Author: HONOURABLE MR. JUSTICE GOPINATH P.5 pages

AI SummaryRemanded

What were the facts?

The petitioner, Gomathy Jalaja Nair, is challenging assessment orders for assessment years 2004-2005, 2005-2006, and 2007-2008, issued under the Income Tax Act, 1961. These orders (Exts.P2 to P4) were passed following a remand by the Tribunal (Ext.P1) and a search operation. The petitioner had filed appeals before the First Appellate Authority along with applications for stay and condonation of delay. While these were pending, a demand notice (Ext.P14) was issued, and penalty proceedings were also proposed. The petitioner filed a writ petition before the High Court of Kerala.

What did the High Court hold?

The High Court disposed of the writ petition by directing the petitioner to file copies of the appeals already filed, along with applications for condonation of delay and stay, before the Jurisdictional Appellate Authority (The Commissioner of Income Tax (Appeals), Panampilly Nagar, Ernakulam) within two weeks. The Court held that the Jurisdictional Appellate Authority shall consider these appeals as if they were filed on the date they were originally filed before the National Faceless Appeals Centre. The Authority was directed to consider the applications for condonation of delay and stay after providing the petitioner an opportunity to be heard. Until a decision is passed on these applications, any demand arising from the assessment orders (Exts.P2 to P4) and steps for penalty imposition shall be kept in abeyance. The judgment clarifies that the Jurisdictional Appellate Authority needs to consider the appeals and stay applications on merits only if it decides to condone the delay.

What were the issues?

1. Whether the appeals filed by the petitioner against the assessment orders should be heard by the Jurisdictional Appellate Authority or the National Faceless Appeal Centre, considering the assessment was completed following a search and remand by the Tribunal. Assessee's Contention: The petitioner, through their counsel, implicitly sought a direction for their pending appeals and stay/condonation applications to be considered. The core issue is the procedural forum for these appeals. Revenue's Contention: The Revenue, through its counsel, argued that since the assessment orders were issued following a remand by the Tribunal and a search, the appeals should be heard by the Jurisdictional Appellate Authority, not the National Faceless Appeal Centre. They further contended that the Jurisdictional Appellate Authority should be directed to consider and pass orders on the stay and condonation applications within a specified timeframe.

Which sections of the Income-tax Act were involved?

Income Tax Act, 1961

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 6TH DAY OF JANUARY 2023 / 16TH POUSHA, 1944 WP(C) NO. 40276 OF 2022 PETITIONER: GOMATHY JALAJA NAIR AGED 58 YEARS "MOHANAN" T C 55/294, KAIMANAM, THIRUVANANDAPURAM, PIN - 695040 BY ADVS. V.P.NARAYANAN ALAN PRIYADARSHI DEV RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2, AYAKAR BHAVAN, ANNEXE KOWDIAR, THIRUVANANDAPURAM, PIN - 695003 2 THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONASL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, MINISTRY I OF FINANCE, JAWAHARLAL STADIUM, DELHI, PIN - 110003 ADV. JOSE JOSEPH -STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P(C)No.40276 of 2022 2 JUDGMENT Dated this the 6th day of January, 2023 Petitioner suffered Exts.P2 to P4 orders of assessment, for assessment years 2004-2005, 2005-2006 and 2007-2008 under the provisions of the Income Tax Act, 1961. The petitioner has filed appeals before the First Appellate Authority along with applications for stay and condonation of delay. These appeals and applicat

The order continues below.

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