Veeramangalam Mustafa vs Designated Authority Under The ...
2021 Latest Caselaw 23177 Ker

           IN THE HIGH COURT OF KERALA AT ERNAKULAM
                            PRESENT
        THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
WEDNESDAY, THE 24TH DAY OF NOVEMBER 2021 / 3RD AGRAHAYANA, 1943
                    WP(C) NO. 13781 OF 2021
PETITIONER :

          VEERAMANGALAM MUSTAFA,
          AGED 54 YEARS,
          VEE YEM YES TRADERS, THAZHEKODE,
          MALAPPURAM, PIN-679 322

          BY ADVS.
          LATHA ANAND
          M.N.RADHAKRISHNA MENON
          K.R.PRAMOTH KUMAR
          S.VISHNU (ARIKKATTIL)
          RADHAKRISHNA PILLAI B
          SIDHARTH P.S.
          ROHITH MOHAN
          RISHI VARMA T.R.


RESPONDENTS :

    1     DESIGNATED AUTHORITY UNDER THE DIRECT TAXES VIVAD SE
          VISHWAS ACT, 2020
          (PRINCIPAL COMMISSIONER OF INCOME TAX-CENTRAL,
          KOCHI), OFFICE OF THE PRINCIPAL COMMISSIONER OF
          INCOME TAX -CENTRAL, 5TH FLOOR, KANDAMKULATHY TOWERS,
          M.G ROAD, KOCHI, PIN-682 011

    2     THE COMMISSIONER OF INCOME TAX (APPEAL),
          KOCHI, POORNIMA BUILDING, PANAMPILLY NAGAR,
          KOCHI-682 036

    3     THE ASSISTANT COMMISSIONER OF INCOME TAX,
          CENTRAL CIRCLE, AAYAKAR BHAVAN, S.T.NAGAR,
          THRISSUR, PIN-680 001

          BY ADVS.
          P.K.RAVINDRANATHA MENON (SR.)
          JOSE JOSEPH, SC, FOR INCOME TAX


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
24.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 13781 OF 2021
                                   2


                   BECHU KURIAN THOMAS, J.
                 =-=-=-=-=-=-=-=-=-=-=-=-=-=
                    W.P.(C) No.13781 of 2021
                 =-=-=-=-=-=-=-=-=-=-=-=-=-=
            Dated this the 24th day of November, 2021


                             JUDGMENT

The limited relief as per the submissions made across the

bar is for an opportunity of hearing before concluding the claim of the

petitioner for the benefit under the 'Vivad Se Viswas scheme, 2020'

in relation to the assessment years 2012-13, 2013-14, 2014-15 and

2015-16.

2. A statement has been filed on behalf of the

respondents wherein it is stated that the appeal of the assessee was

filed after the scheme was propounded and that, even going by the

grounds raised, there was no disputed income and a mere filing of

appeal by itself does not make the assessee eligible for the benefit

under the scheme. Respondents thus sought for a dismissal of the

writ petition.

3. The learned counsel for the petitioner contended that

absence of a dispute on the income is different from a dispute on the

computation of income and that, if the petitioner is given an

opportunity of hearing, he would be able to convince the designated WP(C) NO. 13781 OF 2021

authority about the validity and genuineness of his claim.

4. Having regard to the submissions made as above, I am

of the opinion that no prejudice would be caused to the department,

if an opportunity is granted to the petitioner to be heard especially in

the nature of the contentions raised.

5. Accordingly, I set aside the proceedings that

culminated in the rejection of the petitioner's claim for benefit of the

'Vivad Se Viswas Scheme' and direct the first respondent to hear the

petitioner on a date to be fixed and pass appropriate orders thereon,

after reasonable opportunity of hearing is granted. The needful shall

be done as expeditiously as possible, at any rate, within a period of

three months from the date of receipt of a copy of this judgment.

The contentions raised by the petitioner are left open.

Sd/-

BECHU KURIAN THOMAS, JUDGE RKM WP(C) NO. 13781 OF 2021

APPENDIX OF WP(C) 13781/2021

PETITIONER'S EXHIBITS :

Exhibit P1 TRUE COPY OF NOTICE DATED 22.10.2019 FOR THE ASSESSMENT YEAR 2012-13

Exhibit P1(B) TRUE COPY OF THE NOTICE DATED 22.10.2019 FOR THE ASSESSMENT YEAR 2013-14

Exhibit P1 (B) TRUE COPY OF THE NOTICE DATED 22.10.2019 FOR THE ASSESSMENT YEAR 2014-15

Exhibit P1(C) TRUE COPY OF THE NOTICE DATED 22.10.2019 FOR THE ASSESSMENT YEAR 2015-16

Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 18.12.2019 FOR THE ASSESSMENT YEAR 2012-13

Exhibit P2(A) TRUE COPY OF THE ASSESSMENT ORDER DATED 18.12.2019 FOR THE ASSESSMENT YEAR 2013-14

Exhibit P2(B) TRUE COPY OF THE ASSESSMENT ORDER DATED 18.12.2019 FOR THE ASSESSMENT YEAR 2014-15

Exhibit P2(C) TRUE COPY OF THE ASSESSMENT ORDER DATED 18.12.2019 FOR THE ASSESSMENT YEAR 202015-

Exhibit P3 TRUE COPY OF THE FORM 35 OF THE ASSESSMENT YEAR 2012-13

Exhibit P3(A) TRUE COPY OF THE FORM 35 OF THE ASSESSMENT YEAR 2013-14

Exhibit P3(B) TRUE COPY OF THE FORM 35 OF THE ASSESSMENT YEAR 2014-15

Exhibit P3(C) TRUE COPY OF THE FORM 35 OF THE ASSESSMENT YEAR 2015-16

Exhibit P4 TRUE COPY OF THE NOTICE DATED 05.01.2021, ALONG WITH THE ANNEXURE WP(C) NO. 13781 OF 2021

Exhibit P5 TRUE COPY OF THE DIRECT TAXES VIVAD SE VISWAS ACT, 2020

Exhibit P6 TRUE COPY OF THE DECLARATION OF THE ASSESSMENT YEAR 2012-13

Exhibit P6(A) TRUE COPY OF THE DECLARATION OF THE ASSESSMENT YEAR 2013-14

Exhibit P6(B) TRUE COPY OF THE DECLARATION OF THE ASSESSMENT YEAR 2014-15