Kerala High Court
Sai Rajesh vs The Union Of India on 16 August, 2022
WP(C) Nos.820, 829, 865 & 981/2022
1
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 16TH DAY OF AUGUST 2022 / 25TH SRAVANA, 1944
WP(C) NO. 820 OF 2022
PETITIONER:
SAI RAJESH.C,
AGED 48 YEARS
PROPRIETOR, HOTEL RAJADHANI, PATTAMBI P.O.,
PALAKKAD-679 303.
BY ADVS.
ANIL D. NAIR
TELMA RAJU
EDATHARA VINEETA KRISHNAN
ARAVIND SREEKUMAR
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY THE SECRETARY,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI-110 001.
2 CENTRAL BOARD OF DIRECT TAXES,
NORTH BLOC, NEW DELHI-110 002.
3 PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX,
AAYAKAR BHAVAN, MANANCHIRA,KOZHIKODE-673 001.
BY ADVS.
JOSE JOSEPH, SC, FOR INCOME TAX
P.K.RAVINDRANATHA MENON (SR.)
VISHNU PRADEEP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 16.08.2022, ALONG WITH WP(C).829/2022,
865/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WP(C) Nos.820, 829, 865 & 981/2022
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 16TH DAY OF AUGUST 2022 / 25TH SRAVANA, 1944
WP(C) NO. 829 OF 2022
PETITIONER:
SAI RAJESH.C,
AGED 48 YEARS,
PROPRIETOR, HOTEL RAJADHANI, PATTAMBI P.O.,
PALAKKAD-679 303.
BY ADVS.
ANIL D. NAIR
TELMA RAJU
EDATHARA VINEETA KRISHNAN
ARAVIND SREEKUMAR
RESPONDENTS:
1 THE UNION OF INDIA,
REPRESENTED BY THE SECRETARY,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI-110 001.
2 CENTRAL BOARD OF DIRECT TAXES,
NORTH BLOCK, NEW DELHI-110 002.
3 PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX,
AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE-673 001.
BY ADVS.
P.K.RAVINDRANATHA MENON (SR.)
JOSE JOSEPH, SC, FOR INCOME TAX
VISHNU PRADEEP
PRAVEEN K.V., CGC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 16.08.2022, ALONG WITH WP(C).820/2022 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C) Nos.820, 829, 865 & 981/2022
3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 16TH DAY OF AUGUST 2022 / 25TH SRAVANA, 1944
WP(C) NO. 865 OF 2022
PETITIONER:
SAI RAJESH,
AGED 48 YEARS,
C. SAI RAJESH,PROPRIETOR, HOTEL RAJADHANI,
PATTAMBI P O, PALAKKAD, PIN - 679 303.
BY ADVS.
ANIL D. NAIR
TELMA RAJU
EDATHARA VINEETA KRISHNAN
ARAVIND SREEKUMAR
RESPONDENTS:
1 UNION OF INDIA,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI, PIN - 110 001.
2 CENTRAL BOARD OF DIRECT TAXES,
NORTH BLOCK, NEW DELHI, PIN - 110 002.
3 PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX,
AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE,
PIN - 673 001.
BY ADVS.
JOSE JOSEPH, SC, FOR INCOME TAX
P.K.RAVINDRANATHA MENON (SR.)
VISHNU PRADEEP
PRAVEEN K.V., CGC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 16.08.2022, ALONG WITH WP(C).820/2022 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C) Nos.820, 829, 865 & 981/2022
4
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 16TH DAY OF AUGUST 2022 / 25TH SRAVANA, 1944
WP(C) NO. 981 OF 2022
PETITIONER:
SAI RAJESH,
AGED 48 YEARS,
PROPRIETOR, HOTEL RAJADHANI,
PATTAMBI P. O., PALAKKAD, PIN - 679 303.
BY ADVS.
ANIL D. NAIR
TELMA RAJU
EDATHARA VINEETA KRISHNAN
ARAVIND SREEKUMAR
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY THE SECRETARY,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI, PIN - 110 001.
2 CENTRAL BOARD OF DIRECT TAXES ,
NORTH BLOCK, NEW DELHI, PIN - 110 002.
3 PRINCIPAL CHIEF COMMISSINER OF INCOME TAX
AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE,
PIN - 673 001.
BY ADV PRAVEEN K.V., CGC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 16.08.2022, ALONG WITH WP(C).820/2022 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C) Nos.820, 829, 865 & 981/2022
5
JUDGMENT
[WP(C) Nos.820/2022, 829/2022, 865/2022 & 981/2022]
The petitioner suffered orders of assessment under the
Income Tax Act for the assessment years 2001-02, 2002-03,
2003-04 and 2005-06. The orders of assessment were on
31.12.2007. The petitioner preferred appeals before the
Commissioner of Income Tax (Appeals), who by order dated
27.11.2008 dismissed the appeals and confirmed the orders
of assessment. The appeals were dismissed on the ground of
delay. On 30.07.2010, the Income Tax Appellate Tribunal,
Kochi Bench found that the delay in filing the appeals before
the 1st appellate authority ought to have been condoned and
restored the matter to the file of the Commissioner of Income
Tax (Appeals) for adjudication in accordance with law. On the
introduction of the Direct Tax Vivad Se Vishwas Act, 2020, the
petitioner preferred an application for settling the disputes in
terms of the provisions contained herein. The said application
has been rejected on the ground that the appeals filed by the
petitioner in respect of the aforesaid assessment years are
not pending. Though the petitioner preferred a detailed reply
stating that the appeals are pending and giving details of the
order of remand by the Income Tax Appellate Tribunal, the
WP(C) Nos.820, 829, 865 & 981/2022
application of the petitioner under Direct Tax Vivad Se
Vishwas Act was rejected.
2. The learned counsel appearing for the petitioner
states that the reasons set out for rejecting the application of
the petitioner for settlement of liabilities under the Direct Tax
Vivad Se Vishwas Act, 2020 is that no proceedings are
pending in respect of the assessment of the petitioner. It is
submitted that this is clearly not correct as the appeals filed
by the petitioner before the 1st appellate authority, which
were originally rejected on the ground of delay, had been
restored to the file of the Commissioner of Income Tax
(Appeals) on account of the subsequent order of the Income
Tax Appellate Tribunal, Kochi Bench in ITA Nos.99 to 102 of
2009 on the file of that Tribunal.
3. The learned Standing Counsel appearing for the
respondent Department states that the applications of the
petitioner under the Direct Tax Vivad Se Vishwas Act, 2020
were rejected only on account of the fact that as per the
details available with the authority, who considered the
application, no appeals preferred by the petitioner were
pending in respect of the assessment years in question. It is
submitted that taking into consideration of the order of the
WP(C) Nos.820, 829, 865 & 981/2022
Income Tax Appellate Tribunal, the authority may be directed
to reconsider the matter treating the appeals filed by the
petitioner in respect of the aforesaid assessment years before
the 1st appellate authority to be pending for consideration.
4. In the above circumstances, Ext.P8 orders in all
these writ petitions are quashed. The matter shall stand
restored to the file of 3rd respondent for consideration of
Ext.P5 application (common in all cases). The 3 rd respondent
shall consider the matter afresh after affording an opportunity
of hearing to the petitioner and taking into account the
provisions of the Direct Tax Vivad Se Vishwas Act, 2020.
Orders shall be passed by the 3 rd respondent as above within
a period of three months from the date of receipt of a certified
copy of this judgment.
This writ petition will stand disposed of as above.
Sd/-
GOPINATH P.
JUDGE
DK
WP(C) Nos.820, 829, 865 & 981/2022
APPENDIX OF WP(C) 829/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF ASSESSMENT ORDER DATED
31.12.2007 FOR THE A.Y 2003-04
Exhibit P2 TRUE COPY OF ORDER DATED 27.1.2008
ISSUED BY THE COMMISSIONER OF INCOME
TAX (APPEALS)
Exhibit P3 TRUE COPY OF ORDER DATED 30.07.2010
ISSUED BY THE INCOME TAX APPELLATE
TRIBUNAL
Exhibit P4 TRUE COPY OF ORDER DATED 28.09.2018
ISSUED BY PRINCIPAL COMMISSIONER OF
INCOME TAX , THRISSUR
Exhibit P5 TRUE COPY OF FORM NO.1 AND 2 FOR THE
YEAR 2003-04
Exhibit P6 TRUE COPY OF ORDER DATED 17.08.2021
ISSUED BY THE 3RD RESPONDENT
Exhibit P7 TRUE COPY OF REPLY DATED 19.08.2021
SUBMITTED BY THE PETITIONER
Exhibit P8 TRUE COPY OF INTIMATION DATED
14.12.2020 WHICH APPEARED IN THE
PORTAL
WP(C) Nos.820, 829, 865 & 981/2022
APPENDIX OF WP(C) 865/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF ASSESSMENT ORDER DATED
31.12.2007 FOR THE A.Y.2001-02.
Exhibit P2 TRUE COPY OF ORDER DATED 27.11.2008
ISSUED BY THE COMMISSIONER OF INCOME
TAX (APPEALS).
Exhibit P3 TRUE COPY OF ORDER DATED 30.07.2010
ISSUED BY THE INCOME TAX APPELLATE
TRIBUNAL.
Exhibit P4 TRUE COPY OF ORDER DATED 28.09.2018
ISSUED BY PRINCIPAL COMMISSIONER OF
INCOME TAX, THRISSUR.
Exhibit P5 TRUE COPY OF FORM NO.1 AND 2 FOR THE
YEAR 2001-02.
Exhibit P6 TRUE COPY OF ORDER DATED 17.08.2021
ISSUED BY THE 3RD RESPONDENT.
Exhibit P7 TRUE COPY OF REPLY DATED 19.08.2021
SUBMITTED BY THE PETITIONER
Exhibit P8 TRUE COPY OF INTIMATION DATED
14.12.2020 WHICH APPEARED IN THE
PORTAL.
WP(C) Nos.820, 829, 865 & 981/2022
APPENDIX OF WP(C) 981/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF ASSESSMENT ORDER DATED
31.12.2007 FOR THE A.Y.2002-03.
Exhibit P2 TRUE COPY OF ORDER DATED 27.11.2008
ISSUED BY THE COMMISSIONER OF INCOME
TAX (APPEALS).
Exhibit P3 TRUE COPY OF ORDER DATED 30.07.2010
ISSUED BY THE INCOME TAX APPELLATE
TRIBUNAL.
Exhibit P4 TRUE COPY OF ORDER DATED 28.09.2018
ISSUED BY PRINCIPAL COMMISSIONER OF
INCOME TAX, THRISSUR.
Exhibit P5 TRUE COPY OF FORM NO.1 AND 2 FOR THE
YEAR 2002-03.
Exhibit P6 TRUE COPY OF ORDER DATED 17.08.2021
ISSUED BY THE 3RD RESPONDENT.
Exhibit P7 TRUE COPY OF REPLY DATED 19.08.2021
SUBMITTED BY THE PETITIONER.
Exhibit P8 TRUE COPY OF INTIMATION DATED
14.12.2020 WHICH APPEARED IN THE
PORTAL.
WP(C) Nos.820, 829, 865 & 981/2022
APPENDIX OF WP(C) 820/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF ASSESSMENT ORDER DATED
31.12.2007 FOR THE A.Y.2005-16
Exhibit P2 TRUE COPY OF ORDER DATED 27.11.2008
ISSUED BY THE COMMISSIONER OF INCOME
TAX (APPEALS)
Exhibit P3 TRUE COPY OF ORDER DATED 30.07.2010
ISSUED BY THE INCOME TAX APPELLATE
TRIBUNAL
Exhibit P4 TRUE COPY OF ORDER DATED 28.09.2018
ISSUED BY PRINCIPAL COMMISSIONER OF
INCOME TAX, THRISSUR
Exhibit P5 TRUE COPY OF FORM NO.1 AND 2 FOR THE
YEAR 2005-06
Exhibit P6 TRUE COPY OF ORDER DATED 17.08.201
ISSUED BY THE 3RD RESPONDENT
Exhibit P7 TRUE COPY OF REPLY DATED 19.08.2021
SUBMITTED BY THE PETITIONER
Exhibit P8 TRUE COPY OF INTIMATION DATED
14.12.2020 WHICH APPEARED IN THE
PORTAL
