JOHN GEEVARGHESE KURUVILA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE,THIRUVANANTHAPURAM
What did the High Court hold?
The High Court granted permission to withdraw the writ appeal. The Court dismissed the appeal as withdrawn. It was clarified that if the appellant approaches the statutory appellate authority with a properly constituted appeal, the authority shall consider all challenges raised, including the ground of violation of the principles of natural justice in finalizing the assessment. The appellate authority was directed to decide this issue untrammeled by any observations made in the impugned judgment of the learned Single Judge. Furthermore, the appellate authority was directed to take into consideration the time spent by the petitioner in prosecuting the writ petition and the writ appeal while considering the question of limitation for filing the appeal.
What were the facts?
The appellant, Shri John Geevarghese Kuruvila, challenged assessment orders (Exts.P1 to P3) passed by the Deputy Commissioner of Income Tax. Instead of filing a statutory appeal, he filed a writ petition before the High Court of Kerala. The learned Single Judge dismissed the writ petition, holding that an effective alternate remedy of statutory appeal existed and that there was no violation of natural justice in finalizing the assessment. The appellant then filed a writ appeal against this judgment. After arguments for admission, the appellant's counsel sought permission to withdraw the writ appeal, requesting the Court to direct the appellate authority to consider all grounds, including natural justice violations, and to decide untrammeled by the Single Judge's observations.
What were the issues?
1. Whether the High Court should entertain a writ petition challenging assessment orders when an effective alternate remedy of statutory appeal is available under the Income Tax Act, 1961, and whether there was a violation of the principles of natural justice in finalizing the assessment. Assessee's Contention (as inferred from the withdrawal request): The assessee contended that the assessment orders were vitiated by violations of the principles of natural justice. The assessee sought to raise these grounds before the appellate authority. The assessee also sought to have the appellate authority consider these grounds without being influenced by the Single Judge's observations. Revenue's Contention (as inferred from the dismissal of the writ petition): The revenue contended that the writ petition was not maintainable due to the existence of an effective alternate remedy of statutory appeal. The revenue also implicitly contended that there was no violation of natural justice.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
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.
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.
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.
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.
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 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 jsrPS to Judge
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