VIJAYARAGHAVAN KUNJU PILLAI vs. INCOME TAX OFFICER

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WP(C)/7957/2023HC KeralaKLHC01018568202308 March 2023Author: HONOURABLE MR. JUSTICE T.R.RAVI3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala disposed of the writ petition by directing the 1st respondent (Income Tax Officer, Ward-4, Kollam) to consider and pass orders on Ext.P4. This decision is to be made after hearing the petitioner, at the earliest, and at any rate within three months from the date of receipt of a copy of the judgment. Furthermore, any steps initiated as per Ext.P5 are to remain stayed until a decision is taken on Ext.P4. The court did not delve into the merits of the advance tax remittance error itself but focused on ensuring the grievance is addressed by the appropriate authority within a stipulated timeframe. The principle here is that administrative authorities must act expeditiously on representations filed by taxpayers, and courts can direct such action and stay coercive measures pending resolution.

What were the facts?

The petitioner, Vijayaraghavan Kunju Pillai, a 59-year-old individual, is aggrieved by a demand made against him. This demand arose because he remitted advance tax into a wrong PAN account. To address this issue, the petitioner approached the grievance cell with Ext.P4, a representation. However, as of the date of the writ petition, the grievance cell had not yet disposed of the matter. The Income Tax Officer, Ward-4, Kollam, and the Assistant Director of Income Tax, CPC, Bangalore, are the respondents. The assessment year(s) are not specified.

What were the issues?

1. Whether the grievance cell has failed to dispose of the petitioner's representation (Ext.P4) concerning the erroneous remittance of advance tax into a wrong PAN account, leading to an unjustified demand against the petitioner. Assessee's Contention: The petitioner argues that due to the advance tax being remitted into a wrong PAN, a demand has been raised against him. He has approached the grievance cell (Ext.P4) for resolution, but the matter remains undecided. Revenue's Contention: The Standing Counsel, on instructions, submitted that Ext.P4 can be considered and orders issued.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 8TH DAY OF MARCH 2023 / 17TH PHALGUNA, 1944 WP(C) NO. 7957 OF 2023 PETITIONER: VIJAYARAGHAVAN KUNJU PILLAI AGED 59 YEARS PMC/XIV/370A, VIJAYAS, THOLICODU, PUNALUR, KOLLAM, KERALA, PIN – 691 305 BY ADVS. ANIL D. NAIR ANJANA A. TELMA RAJU P.K.BIJU RESPONDENTS: 1 INCOME TAX OFFICER WARD-4, INCOME TAX OFFICE, KOLLAM, PIN – 691 305 2 THE ASSISTANT DIRECTOR OF INCOME TAX CPC, BANGALORE, PIN – 560 500 SRI. CHRISTOPHER ABRAHAM, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 7957 OF 2023 2 T.R.RAVI, J. ---------------------------------------- WP (C) No.7957 of 2023 ------------------------------------------- Dated this the 08th day of March, 2023

JUDGMENT The grievance of the petitioner is that advance tax was remitted into a wrong PAN account and as a result, a demand has been made against the petitioner. The petitioner has approached the grievance cell with Ext.P4 and it is stated that the grievance cell is yet to dispose of the matter.

2.

The Standing Counsel on instructions submits that Ext.P4 can be considered and orders issued.

3.

In the result, this writ petition is disposed of directing the 1st respondent to consider and pass orders on Ext.P4 after hearing the petitioner, at the earliest, at any rate within three months from the date of receipt of a copy of this judgment. Steps initiated as per Ext.P5 shall remain stayed till a decision is taken on Ext.P4. T.R.RAVI sn JUDGE

WP(C) NO. 7957 OF 2023 3 APPENDIX OF WP(C) 7957/2023 PETITIONER'S EXHIBITS Exhibit P1OF THE COUNTER FOIL OF THE CHALLAN EVIDENCING THE PAYMENT OF ADVANCE TAX AGAINST WRONG PAN NUMBER OF PETITIONER ON 13.12.2021 Exhibit P2OF JURI ICTION DETAILS OF THE BENEFICIARY OF CREDIT ON 26.08.2021 Exhibit P3OF THE NO OBJECTION LETTER ISSUED BY THE BENEFICIARY Exhibit P4OF THE APPLICATION FILED BY THE PETITIONER BEFORE THE GRIEVANCE CELL ON 9.3.2022 Exhibit P4(a)OF THE REPLY ISSUED BY THE GRIEVANCE CELL DATED 09-03-2022 Exhibit P5OF THE INTIMATION ISSUED UNDER SEC.143 (1) DATED 6.10.2022 ISSUED TO THE PETITIONER Exhibit P6OF THE LETTER DATED 11.10.2022 SUBMITTED BY THE PETITIONER RESPONDENT'S EXHIBITS : NIL //// PA TO JUDGE

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