ALAPATT BROTHERS, vs. DEPUTY COMMISSIONER OF INCOME TAX,

WP(C)/22608/2023HC KeralaKLHC01049526202302 August 2023Author: HONOURABLE MR.JUSTICE C.S.DIAS5 pages

AI SummaryDismissed

What did the High Court hold?

The High Court noted that the learned counsel for the respondents submitted, on instructions, that the refunds as per Exts P4 and P6 orders had been effected to the petitioner on 25.7.2023, subsequent to the filing of the writ petition. This submission was recorded by the Court. In light of this submission, the Court was of the view that the writ petition had become infructuous. Consequently, the writ petition was dismissed as infructuous. No specific provision of the Income Tax Act was directly interpreted or applied to decide the merits of the refund claim itself; the decision was based on the subsequent action of the revenue rendering the petition moot.

What were the facts?

The petitioner, Alapatt Brothers, filed a writ petition before the High Court of Kerala seeking a direction to respondents 1 and 2 (Deputy Commissioner of Income Tax and Joint Commissioner of Income Tax) to credit refunds as per Exts P4 and P6 orders in a time-bound manner. The petition was filed against the Income Tax Department and the Union of India. The petitioner was represented by Sri. K.N. Sreekumaran, and the respondents were represented by Sri. Christopher Abraham. The assessment years are not specified in the judgment.

What were the issues?

1. Whether the writ petition is maintainable for directing the respondents to credit refunds in a time-bound manner. The petitioner sought a direction for the timely credit of refunds. The revenue, through its counsel, submitted that the refunds as per Exts P4 and P6 orders have already been effected to the petitioner on 25.7.2023, subsequent to the filing of the writ petition. The revenue's submission was based on instructions received.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

1 WP(C) No.22608 of 2023 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 2ND DAY OF AUGUST 2023 / 11TH SRAVANA, 1945 WP(C) NO. 22608 OF 2023 PETITIONER/S: ALAPATT BROTHERS, XXXIX/582, KARIKKAMURI ROAD., ERNAKULAM. (REPRESENTED BY ITS MANAGING PARTNER SRI. FRANCIS ALAPPAT), PIN - 682011 BY ADVS. K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR RESPONDENT/S: 1 DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1)., CENTRAL REVENUE BUILDING., I.S.PRESS ROAD ERNAKULAM, PIN - 682018 2 JOINT COMMISSIONER OF INCOME TAX (CPC), INCOME TAX DEPARTMENT, CENTRALIZED PROCESSING CENTRE, POST BAG NO: 2, BANGALORE, PIN - 560100 3 CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK NEW DELHI, REPRESENTED BY ITS CHAIRMAN, PIN - 110002 4 UNION OF INDIA, MINISTRY OF FINANCE, DIRECT TAXES DEPARTMENT, NEW DELHI- REPRESENTED BY ITS SECRETARY, PIN - 110001 BY ADV CHRISTOPHER ABRAHAM- R1 AND R2 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WP(C) No.22608 of 2023 C.S DIAS,J. --------------------------- WP(C) No.22608 of 2023 ----------------------------- Dated this the 2nd day of August, 2023 .

JUDGMENT The writ petition is filed to direct the respondents 1 and 2 to credit the refunds as per Exts P4 and P6 orders, in a time bound manner.

Heard; Sri.K.N Sreekumaran, the learned counsel appearing for the petitioner and Sri.Christopher Abraham, the learned Standing Counsel appearing for the respondents 1 and 2. 3. Sri.Christopher Abraham, on instructions, submitted that subsequent to the filing of the writ petition, respondents 1 and 2 have effected refunds as per Exts P4 and P6 orders to the petitioner on 25.7.2023. The said submission is recorded.

In the light of the above submission, I am of the view that the writ petition has become infructuous. Resultantly, the writ petition is dismissed as infructuous. sks/2.8.2023 C.S.DIAS, JUDGE APPENDIX OF WP(C) 22608/2023 PETITIONER EXHIBITS Exhibit -P1OF THE E-ACKNOWLEDGEMENT DOCUMENT BEARING NUMBER: 500523471280912 DATED 28..09..2012 FOR FILING OF ITR-5 RELATING TO AY-2012-13. Exhibit-P 2OF THE E- ACKNOWLEDGEMENT DOCUMENT BEARING NUMBER: 807206831300913 DATED 30..09..2013 FOR FILING OF ITR-5 RELATING TO AY-2013-14. Exhibit-P 3OF THE RECTIFICATION PETITION FILED U/S.154 OF THE ACT BEFORE THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR: 2013- 14 DATED 17..11..2022. Exhibit -P4OF THE RECTIFICATION ORDER PASSED BY THE 1ST RESPONDENT AGAINST EXT- P3 RECTIFICATION PETITION FOR THE ASSESSMENT YEAR 2013-14 DATED 18..11..2022 Exhibit-P 5OF THE RECTIFICATION PETITION FILED U/S.154 OF THE ACT BEFORE THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2012-13 DATED 08..02..2023. Exhibit -P6OF THE RECTIFICATION ORDER PASSED BY THE 1ST RESPONDENT AGAINST EXT- P5 RECTIFICATION PETITION FOR THE ASSESSMENT YEAR 2012-13 DATED 13..02..2023 Exhibit-P 7OF THE EMAIL DATED 08..02..2023 SENT TO THE 2ND RESPONDENT REQUESTING TO PROCESS THE EXT-P4REFUND ORDER. Exhibit-P 8OF THE FOLLOW UP EMAIL DATED 10..03..2023 SENT TO THE 2ND RESPONDENT REQUESTING TO PROCESS THE EXT-P4REFUND ORDER Exhibit-P 9OF THE EMAIL DATED 20..03..2023 SENT TO THE 2ND RESPONDENT REQUESTING TO PROCESS THE EXT-P6 REFUND ORDER.

Exhibit-P 10OF THE COMPLAINT FILED ON THE PORTAL OF (CPGRAMS) CENTRALIZED PUBLIC GRIEVANCE REDRESS AND MONITORING SYSTEM MAINTAINED BY 4TH RESPONDENT IN CONNECTION REFUND AGAINST EXT-P4&P6 ORDERS PASSED BY 1ST RESPONDENT. Exhibit-P 11OF THE "CITIZEN'S CHARTER" ISSUED BY THE 3RD RESPONDENT, DURING 2014 DATED 29..04..2014 Exhibit-P 12OF THE ORDER OF THE HONORABLE FACELESS ASSESSMENT CENTRE (W.P. 1578/2022 DATED 24..03..2022) [2022(4)TMI1130-BOMBAY HIGH COURT]

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