FCI OEN CONNECTORS LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/12049/2021HC KeralaKLHC01032764202111 June 2021Bench: HONOURABLE MR. JUSTICE GOPINATH P.3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the 3rd respondent to consider and pass orders on Ext.P4 appeal. This decision was made based on the submission of the learned Standing Counsel for the Income Tax Department. The order mandates that the petitioner be provided with notice and an opportunity of being heard before the appeal is decided. The 3rd respondent is required to complete this process within a period of six months from the date of receipt of a certified copy of the judgment. The court did not delve into the merits of the appeal itself, but rather focused on ensuring its timely and fair adjudication. No issues were left undecided, as the court granted the specific procedural relief sought.

What were the facts?

The petitioner, FCI OEN Connectors Limited, filed a writ petition before the High Court of Kerala seeking a direction to the respondents to consider and pass orders on Ext.P4 appeal within a stipulated time. The appeal was filed before the 3rd respondent, whose designation is not specified in the provided text. The Income Tax Department, through its learned Standing Counsel, submitted that the 3rd respondent would consider and pass orders on the appeal. This would be done after providing notice to the petitioner and affording them an opportunity to be heard. The department committed to completing this process within six months from the date of receiving a certified copy of the judgment.

What were the issues?

1. Whether the High Court should direct the competent respondent authority to consider and pass orders on Ext.P4 appeal within a time limit? (Question of procedure/administrative direction) Assessee's contention: The petitioner sought a direction for the timely disposal of their appeal (Ext.P4). No specific legal provisions were cited by the petitioner in support of this prayer within the provided text. Revenue's contention: The learned Standing Counsel for the Income Tax Department agreed to a direction for the disposal of the appeal within a specified period, subject to the conditions of notice and an opportunity of being heard being provided to the petitioner. No specific legal provisions were cited by the revenue in support of their submission within the provided text.

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 11TH DAY OF JUNE 2021 / 21ST JYAISHTA, 1943 WP(C) NO. 12049 OF 2021 PETITIONER: FCI OEN CONNECTORS LIMITED KERALA – 682 019, REPRESENTED BY ITS DIRECTOR, MR.G.RAJAMANI. BY ADVS. JOSEPH MARKOSE (SR.) V.ABRAHAM MARKOS ABRAHAM JOSEPH MARKOS ISAAC THOMAS ALEXANDER JOSEPH MARKOS SHARAD JOSEPH KODANTHARA RESPONDENTS: THE DEPUTY COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 1(1), COCHIN – 682 018 AND OTHERS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.06.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C)No.12049/2021 2 JUDGMENT The writ petition has been filed seeking a limited relief which is to direct the competent among the respondents to consider and pass orders on Ext.P4 appeal within a time limit to be fixed by this Court. 2. Today, when the matter is taken up for consideration, the learned Standing Counsel for the Income Tax Department submits that the 3rd respondent will consider and pass orders on Ext.P4 appeal with notice to the petitioner and affording to the petitioner an opportunity of being heard, within a period of six months from the date of receipt of a certified copy of this judgment. 3. Considering the above, this writ petition will stand disposed of directing the 3rd respondent to consider and pass orders on Ext.P4 with notice to the petitioner and affording to the petitioner an opportunity of being heard, within a period of six months from the date of receipt of a certified copy of this judgment. Sd/- GOPINATH P. JUDGE acd

W.P.(C)No.12049/2021 3 APPENDIX OF WP(C) 12049/2021 PETITIONER ANNEXURE Exhibit P1 TRUE COPY OF THE ORDER DATED 26.12.2016 OF THE ITAT, COCHIN BENCH IN IT (TP) A.NO.70/COCH/2016 FOR AY 2011-12. Exhibit P2 TRUE COPY OF THE TRANSFER PRICING ORDER UNDER SECTION 92CA DATED 27.01.2016 FOR ASSESSMENT YEAR 2012-13. Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 11.05.2016 INCORPORATING THE TRANSFER PRICING ORDER FOR AY 2012-13. Exhibit P4 TRUE COPY OF THE APPEAL MEMORANDUM DATED 15.06.2016. Exhibit P5 TRUE COPY OF THE SCREENSHOT OF THE IT PORTAL SHOWING BALANCE DISPUTED DEMAND OF ONLY RS.2.05 CRORES AFTER ADJUSTING THE REFUND. Exhibit P6 TRUE COPY OF THE REPRESENTATION DATED 25.03.2021 SUBMITTED BY THE PEITITONER BEFORE THE 3RD RESPONDENT. Exhibit P7 TRUE COPY OF THE NOTIFICATION DATED 25.09.2020 ISSUED BY THE GOVERNMENT OF INDIA.

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