K K Builders vs Deputy Commissioner Of Income Tax
2022 Latest Caselaw 9697 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
                THE HONOURABLE MR. JUSTICE GOPINATH P.
        FRIDAY, THE 26TH DAY OF AUGUST 2022 / 4TH BHADRA, 1944
                         WP(C) NO. 27643 OF 2022
PETITIONER:

            K K BUILDERS,
            PP V 526F, PERAVOOR, KANNUR - 670 673,
            REPRESENTED BY ITS MANAGING PARTNER K K MOHANDAS.

            BY ADVS.
            S.ARUN RAJ
            C.T.SUJA



RESPONDENTS:

    1       DEPUTY COMMISSIONER OF INCOME TAX,
            CENTRAL CIRLCE - 2, AAYAKAR BHAVAN (NORTH BLOCK),
            KOZHIKODE - 673 001.

    2       COMMISSIONER OF INCOME TAX (APPEALS)-III
            KOCHI, POONIMA BUILDING, 1ST FLOOR,
            PANAMPILLY NAGAR, KOCHI - 682 036.

    3       THE PRINCIPAL COMMISSIONER OF INCOME TAX,
            AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE - 673 001.

    4       THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX,
            CENTRAL REVENUE BUILDING, IS PRESS ROAD,
            KOCHI - 682 018.

    5       THE CENTRAL BOARD OF DIRECT TAXES,
            NORTH BLOCK, NEW DELHI - 110 011.

    6       THE PRINCIPAL DIRECTOR GENERAL OF INCOME TAX
            (INVESTIGATION),CENTRAL REVENUE BUILDING, IS PRESS
            ROAD, KOCHI - 682 018.

            BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
26.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 27643 OF 2022

                                 2




                            JUDGMENT

The petitioner has approached this Court being aggrieved by

the fact that appeals filed originally before the Commissioner of

Income Tax (Appeals)-III, Ernakulam for the assessment years

2006-07 to 2013-14 have not been considered and disposed of

despite the fact that one among the appeals was filed as early as

in the year 2011 and the rest in the year 2015. It is submitted that

the appeals were listed for consideration on several occasions and

the petitioner had even filed detailed argument notes before the

concerned Commissioner of Income Tax (Appeals). It is also

submitted that though the petitioner raised a grievance regarding

the non consideration of the appeals within a reasonable time (as

is evident from Exts.P20, P21 and P22) no action has been taken to

dispose of the matters.

2. The learned counsel appearing for the respondent

Department states that the appeals would have been transferred

to the National Faceless Appeal Centre, as presently, only the

National Faceless Appeal Centre can dispose of the appeals filed by

the petitioner. It is submitted that the appeals can be directed to

be disposed of within a time frame. WP(C) NO. 27643 OF 2022

3. Having regard to the aforesaid facts and circumstances,

the writ petition will stand disposed of directing the National

Faceless Appeal Centre to consider and pass orders on Exts.P9 to

P16 appeals filed by the petitioner against assessment orders for

the years 2006-07 to 2013-14 after affording to the petitioner an

opportunity of hearing within a period of three months from the

date of receipt of a certified copy of this judgment. It is made

clear that since the petitioner had already filed detailed argument

notes before the Commissioner of Income Tax (Appeals), the

National Faceless Appeal Centre will also provide an opportunity to

the petitioner to upload any argument notes and other material,

which the petitioner wishes to rely upon, before the appeals are

finally decided.

The writ petition will stand disposed of with the aforesaid

directions.

Sd/-

GOPINATH P.

JUDGE DK WP(C) NO. 27643 OF 2022

APPENDIX OF WP(C) 27643/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESMENT ORDER DATED 23/12/2010 UNDER SECTION 143 (3) R.W.S. 148 OF THE ACT PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, KANNUR RANGE, KOZHIKODE FOR THE AY 2006-

Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 30/03/2015 UNDER SECTION 153A(A) OF THE ACT PASSED BY THE 1ST RESPONDENT FOR THE AY 2007-08

Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 30/03/2015 UNDER SECTION 153A(A) OF THE ACT PASSED BY THE 1ST RESPONDENT FOR THE AY 2008-09

Exhibit P4 TRUE COPY OF THE ASSESSMENT ORDER DATED 30/03/2015 UNDER SECTION 153A(A) OF THE ACT PASSED BY THE 1ST RESPONDENT FOR THE AY 2009-10

Exhibit P5 TRUE COPY OF THE ASSESSMENT ORDER DATED 30/03/2015 UNDER SECTION 153A(A) OF THE ACT PASSED BY THE 1ST RESPONDENT FOR THE AY 2010-11

Exhibit P6 TRUE COPY OF THE ASSESSMENT ORDER DATED 30/03/2015 UNDER SECTION 153A(A) OF THE ACT PASSED BY THE 1ST RESPONDENT FOR THE AY 2011-12

Exhibit P7 TRUE COPY OF THE ASSESSMENT ORDER DATED 30/03/2015 UNDER SECTION 153A(A) OF THE ACT PASSED BY THE 1ST RESPONDENT FOR THE AY 2012-13

Exhibit P8 TRUE COPY OF THE ASSESSMENT ORDER DATED 29/03/2016 UNDER SECTION 143(3) OF THE ACT PASSED BY THE 1ST RESPONDENT FOR THE WP(C) NO. 27643 OF 2022

AY 2013-14

Exhibit P9 TRUE COPY OF THE STATUTORY FIRST APPEAL DATED 21/01/2011 FILED BY THE PETITIONER BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) FOR THE AY 2006-07 CHALLENGING EXHIBIT P-1 ASSESSMENT ORDER.

Exhibit P10 TRUE COPY OF THE STATUTORY FIRST APPEAL DATED 28/04/2015 FILED BY THE PETITIONER BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) FOR THE AY 2007-08 CHALLENGING EXHIBIT P-2 ASSESMENT ORDER

Exhibit P11 TRUE COPY OF THE STATUTORY FIRST APPEAL DATED 28/04/2015 FILED BY THE PETITIONER BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) FOR THE AY 2008-09 CHALLENGING EXHIBIT P-ASSESSMENT ORDER

Exhibit P12 TRUE COPY OF THE STATUTORY FIRST APPEAL DATED 28/04/2015 FILED BY TEH PETITIONER BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) FOR THE AY 2009-10 CHALLENGING EXHIBIT P-4 ASSESSMENT ORDER

Exhibit P13 TRUE COPY OF THE STATUTORY FIRST APPEAL FILED DATED 28/04/2015 BY THE PETITIONER BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) FOR THE AY 2010-11 CHALLENGING EXHIBIT P-5 ASSESSMENT ORDER

Exhibit P14 TRUE COPY OF THE STATUTORY FIRST APPEAL FILED DATED 28/04/2015 BY THE PETITIONER BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) FOR THE AY 2011-12 CHALLENGING EXHIBIT P-6 ASSESSMENT ORDER

Exhibit P15 TRUE COPY OF THE STATUTORY FIRST APPEAL DATED 28/04/2015 FILED BY THE PETITIONER BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) FOR THE AY 2012-13 CHALLENGING EXHIBIT P-7 ASSESSMENT ORDER

Exhibit P16 TRUE COPY OF THE STATUTORY FIRST APPEAL WP(C) NO. 27643 OF 2022

DATED 22/04/2016 FILED BY THE PETITIONER BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) FOR THE AY 2013-14 CHALLENGING EXHIBIT P-8 ASSESSMENT ORDER

Exhibit P17 TRUE COPY OF THE NOTICES DATED 11/10/2021 POSTING THE APPEALS FOR HEARING ON 04/11/2021 IN RESPECT OF THE AY'S 2006-07 TO 2013-14

Exhibit P18 TRUE COPY OF THE INSTRUCTION NO. 20/2003 DATED 23/12/2003 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES

Exhibit P19 TRUE COPY OF THE INSTRUCTION F. NO.

279/MISC/53/2021-ITJ DATED 20/07/2021 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES, NEW DELHI

Exhibit P20 TRUE COPY OF THE GRIEVANCE LETTER DATED 20/07/2021 SENT TO THE CENTRAL BOARD OF DIRECT TAXES, NEW DELHI BY THE AUTHORISED REPRESENTATIVE OF THE PETITIONER

Exhibit P21 TRUE COPY OF THE GRIEVANCE LETTER E-FILED ON 28/03/2022 FILED BY THE PETITIONER'S AUTHORISED REPRESENTATIVE IN THE WEBSITE OF CPGRAM MARKING A COPY TO THE PRINCIPAL DGIT (INVESTIGATION)

Exhibit P22 TRUE COPY OF THE LETTER DATED 01/07/2022 SENT TO THE 4TH RESPONDENT BY THE PETITIONER'S AUTHORISED REPRESENTATIVE