M/S RAMAKRISHNA FUELS vs. THE COMMISSIONER OF INCOME TAX (APPEAL)

PDF · subscribers
WP(C)/28528/2023HC KeralaKLHC01062354202324 November 2023Author: HONOURABLE MR. JUSTICE D. K. SINGH4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala disposed of the writ petition with a direction to the respondents to provide the link for uploading the appeal, affidavit, and any other necessary applications, including those for condonation of delay, within a period of two weeks from the date of the order. The Court acknowledged the petitioner's submission regarding technical difficulties in uploading their appeal against the assessment order. The operative direction was to facilitate the filing of the appeal. The Court did not decide on the merits of the appeal itself, nor did it grant the stay on further proceedings or fix a time limit for the disposal of the appeal as initially prayed. The issue of whether the appeal would be admitted on merits was left to be decided by the appellate authorities after the petitioner successfully files the appeal.

What were the facts?

The petitioner, M/s Ramakrishna Fuels, filed a writ petition before the High Court of Kerala seeking directions to the respondents, the Commissioner of Income Tax (Appeal) and the National Faceless Appellate Authority, to consider their appeal against an assessment order (Ext.P2). The petitioner contended that they were unable to upload their appeal due to technical problems. They sought to file their appeal along with an affidavit (Ext.P5 and P6) and requested a direction for the respondents to provide a link for uploading these documents. The petitioner also sought a stay on further proceedings, including coercive measures, pending the disposal of the writ petition, and a direction for the respondents to dispose of the appeal on merits within a stipulated time.

What were the issues?

1. Whether the petitioner should be permitted to file their appeal and affidavit (Ext.P5 and P6) against the assessment order (Ext.P2) despite alleged technical difficulties in uploading them, and if so, whether a direction should be issued to the respondents to provide a link for such uploading. Assessee's Contention: The petitioner, M/s Ramakrishna Fuels, argued that they encountered technical issues preventing them from uploading their appeal against the assessment order. They requested permission to file their appeal and affidavit and sought a directive for the respondents to provide the necessary link for uploading these documents. They also sought a stay on further proceedings and a direction for the appellate authorities to consider the appeal on merits. Revenue's Contention: The judgment does not record any specific contentions from the revenue.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 24TH DAY OF NOVEMBER 2023 / 3RD AGRAHAYANA, 1945 WP(C) NO. 28528 OF 2023 PETITIONER: M/S RAMAKRISHNA FUELS AGED 25 YEARS POTHENCODE, POTHENCODE. P.O, THIRUVANANTHAPURAM, REPRESENTED BY PARTNER, FARIS MOHAMMED, S/O SHAJAHAN, FIRDOUSE, MANGALAPURAM, THONNAKKAL P.O, THIRUVANANTHAPURAM.695317, PIN - 695313 BY ADVS. M.HEMALATHA A.RAHIM RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (APPEAL) INCOME TAX DEPARTMENT, OFFICE OF INCOME TAX, THIRUVANANTHAPURAM DISTRICT., PIN - 695003 2 NATIONAL FACELESS APPELLATE AUTHORITY GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, (CENTRAL BOARD OF DIRECT TAXES), ROOM NO. 245- A, NORTH BLOCK, NEW DELHI-110001. REPRESENTED BY ASSISTANT COMMISSIONER OF INCOME TAX., PIN - 110001 3 THE INCOME TAX OFFICER INCOME TAX DEPARTMENT, WARD 1, (1), AAYKAR BHAVAN, 1ST FLOOR, KOWDIAR-P. O, THIRUVANANTHAPURAM DISTRICT., PIN - 695003 BY ADV CHRISTOPHER ABRAHAM CHRISTOPHER ABRAHAM -SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT Dated this the 24th day of November, 2023 The present writ petition has been filed under Article 226 of the Constitution of India seeking the following reliefs: i) Issue a writ of mandamus or any other appropriate writ, order or direction directing the respondents to consider Exhibit-P5 and P6 and remanded the case back to the Assessing Authority for rehearing and issue orders based on merits of the petitioner’s case; ii) Till orders are passed on Exhibit -P5 and P6, stay further proceedings including coercive proceedings pending disposal of the Writ Petition. iii) Issue a writ of mandamus or any other appropriate writ, order or direction directing the respondents 1 and 2 to consider and dispose of the Appeal on merit within a time limit to be fixed by this Honourable Court. iv) Such other reliefs which the petitioner may ask for during the course of the proceedings and which this Hon’ble Court may deem fit and necessary in the interest of justice.

2.

Learned counsel for the petitioner submits that the petitioner got prepared the appeal against the Ext.P2 assessment order, but the petitioner could not upload it because of some technical problems. Learned counsel for the petitioner submits that the petitioner allowed to file Ext.P5 appeal along with Ext.P6 affidavit and a direction may be issued to the respondents to provide link for uploading the appeal and affidavit etc., against Ext.P2 assessment order.

3.

Considering the aforesaid fact, the present writ petition is disposed of with direction to the respondents to provide the link for uploading the appeal and affidavit etc., and applications if any, including the application for condonation of delay in filing the appeal, within a period of two weeks from today. With the aforesaid direction, the writ petition stands finally disposed of. DINESH KUMAR SINGH JUDGE AP

Appendix — schedule of exhibits
APPENDIX OF WP(C) 28528/2023 PETITIONER EXHIBITS Exhibit-P1 A TRUE COPY OF THE DEMAND NOTICE DATED 29- 03-2022 ISSUED BY THE 2ND RESPONDENT Exhibit-P2 A TRUE COPY OF THE ASSESSMENT ORDER DATED 29-03-2022 ISSUED BY THE 2ND RESPONDENT Exhibit-P3 A TRUE COPY OF THE COMPUTATION STATEMENT IN RESPECT OF THE YEAR 2017-2018 DATED 29-03- 2022 Exhibit-P4 A TRUE COPY OF THE RESIGNATION LETTER BY M/S AADHIDEV AND ASSOCIATES DATED 15-03- 2022 Exhibit-P5 A TRUE COPY OF THE GROUNDS IN THE APPEAL MEMORANDUM DATED 17-09-2022 BEFORE THE NATIONAL FACELESS APPEAL CENTRE, NEW DELHI. Exhibit-P6 A TRUE COPY OF THE AFFIDAVIT FOR CONDONATION OF DELAY Exhibit-P7 TRUE COPY OF THE FORM NO. 35 DOWNLOADED FROM THE TAX DEPARTMENT PORTAL AFTER COMPLETION OF E-FILING DATED 19-09-022 Exhibit-P8 TRUE COPY OF THE FORM NO. 35 DOWNLOADED FROM THE TAX DEPARTMENT PORTAL AFTER COMPLETION OF E-FILING DATED 19.9.2022 Exhibit-P9 TRUE COPY OF THE STAY PETITION DATED 17-09- 2022 Exhibit-P10 TRUE COPY OF THE JUDGMENT OF THIS HONOURABLE COURT DATED 03-02-2023 IN W. P. (C) NO. 3584 OF 2023

Recent GST High Court judgments

Search GST case law →