Kerala High Court
Green Hopper Hotels And Resorts Pvt. Ltd vs The Principal Commissioner Of Income ... on 1 August, 2024
Author: P Gopinath
Bench: P Gopinath
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 1ST DAY OF AUGUST 2024 / 10TH SRAVANA, 1946
WP(C) NO. 19223 OF 2024
PETITIONER:
GREEN HOPPER HOTELS AND RESORTS PVT. LTD.,
11/161A, MLA ROAD, CHERAI BEACH, COCHIN,PIN - 683 514,
REP BY ITS MANAGING DIRECTOR MR. M.D. KURIAKOSE.
BY ADVS.
V.B.HARI NARAYANAN
FAZEEN FAISAL KOMBANEZHUTH
NAMRIN SHAJU
RESPONDENTS:
1 THE PRINCIPAL COMMISSIONER OF INCOME TAX,
I.S. PRESS ROAD, COCHIN, PIN - 682 018.
2 THE DEPUTY COMMISSIONER OF INCOME TAX,
CORPORATE CIRCLE (I), I.S. PRESS ROAD, COCHIN,
PIN - 682 018.
BY ADVS.
SRI. JOSE JOSEPH (SR. SC),
SRI. CYIRAC TOM (JR. SC).
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.08.2024, ALONG WITH WP(C).19397/2024, 20056/2024 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)Nos.19223 of 2024 and conn.cases
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 1ST DAY OF AUGUST 2024 / 10TH SRAVANA, 1946
WP(C) NO. 19397 OF 2024
PETITIONER:
GREEN HOPPER HOTELS AND RESORTS PVT. LTD.,
11/16LA, MLA ROAD, CHERAI BEACH, COCHIN,
REP BY ITS MANAGING DIRECTOR, M.D. KURIAKOSE,
PIN - 683 514.
BY ADVS.
V.B.HARI NARAYANAN
FAZEEN FAISAL KOMBANEZHUTH
NAMRIN SHAJU
RESPONDENTS:
1 THE PRINCIPAL COMMISSIONER OF INCOME TAX,
I.S. PRESS ROAD, COCHIN, PIN - 682 018.
2 THE DEPUTY COMMISSIONER OF INCOME TAX,
CORPORATE CIRCLE (1), I.S. PRESS ROAD, COCHIN,
PIN - 682 018.
BY ADVS.
SRI. JOSE JOSEPH (SR. SC),
SRI. CYIRAC TOM (JR. SC).
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 01.08.2024, ALONG WITH WP(C).19223/2024 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
W.P.(C)Nos.19223 of 2024 and conn.cases
3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 1ST DAY OF AUGUST 2024 / 10TH SRAVANA, 1946
WP(C) NO. 20056 OF 2024
PETITIONER:
GREEN HOPPER HOTELS AND RESORTS PVT. LTD.,
11/161A, MLA ROAD, CHERAI BEACH, COCHIN,
REP BY ITS MANAGING DIRECTOR MR. M.D. KURIAKOSE,
PIN - 683 514.
BY ADVS.
V.B.HARI NARAYANAN
FAZEEN FAISAL KOMBANEZHUTH
NAMRIN SHAJU
RESPONDENTS:
1 THE PRINCIPAL COMMISSIONER OF INCOME TAX,
INCOME TAX BUILDING, I.S. PRESS ROAD, COCHIN,
PIN - 682 018.
2 THE DEPUTY COMMISSIONER OF INCOME TAX,
CORPORATE CIRCLE (I), INCOME TAX BUILDING,
I.S. PRESS ROAD, COCHIN, PIN - 682 018.
BY ADVS.
SRI. JOSE JOSEPH (SR. SC),
SRI. CYIRAC TOM (JR. SC).
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 01.08.2024, ALONG WITH WP(C).19223/2024 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
W.P.(C)Nos.19223 of 2024 and conn.cases
4
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 1ST DAY OF AUGUST 2024 / 10TH SRAVANA, 1946
WP(C) NO. 20090 OF 2024
PETITIONERS:
GREEN HOPPER HOTELS AND RESORTS PVT LTD,
11/161A, MLA ROAD, CHERAI BEACH, COCHIN,
REP BY ITS MANAGING DIRECTOR, MR. MD KURIAKOSE,
PIN - 683 514.
BY ADVS.
V.B.HARI NARAYANAN
FAZEEN FAISAL KOMBANEZHUTH
NAMRIN SHAJU
RESPONDENTS:
1 THE PRINCIPAL COMMISSIONER OF INCOME TAX,
INCOME TAX BUILDING, I.S. PRESS ROAD, COCHIN,
PIN - 682 018.
2 THE DEPUTY COMMISSIONER OF INCOME TAX,
CORPORATE CIRCLE (1),I.S. PRESS ROAD, COCHIN,
PIN - 682 018.
BY ADVS.
SRI. JOSE JOSEPH (SR. SC),
SRI. CYIRAC TOM (JR. SC).
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 01.08.2024, ALONG WITH WP(C).19223/2024 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
W.P.(C)Nos.19223 of 2024 and conn.cases
5
JUDGMENT
[WP(C) Nos.19223, 19397, 20056 and 20090 of 2024]
The petitioner is common in all these writ petitions.
The issues are identical and the writ petitions can
therefore be disposed of by a common judgment.
2. The admitted facts are that the petitioner filed
returns of income for the years 2017-2018, 2018-2019,
2021-2022 and 2022-2023, without an audit report as
mandated by Section 44AB of the Income Tax Act, 1961
(hereinafter referred to as the '1961 Act'). The returns
were therefore treated as invalid. The petitioner filed
separate applications under Section 119(2)(b) of the
1961 Act praying for condonation of delay in filing the
returns for the aforesaid years. It is the case of the
petitioner that the petitioner is not required, in terms of
the provisions of the 1961 Act, to upload an audit report,
as the income of the petitioner is not income under the
W.P.(C)Nos.19223 of 2024 and conn.cases
head of 'profit and gains of business' and the only income
is 'income from other sources'. It is submitted at the Bar
that the application filed by the petitioner under
Section 119(2)(b) for the year 2017-2018 has already been
allowed by the Commissioner. It is submitted that the
applications for the other years, namely 2018-2019, 2021-
2022 and 2022-2023, are pending consideration of the
Commissioner.
3. The learned Standing Counsel appearing for the
Income Tax Department submits that the contention of the
petitioner that it is not required to file a return along with
an audit report as contemplated by the provisions of
Section 44AB of the 1961 Act is absolutely incorrect.
However, it is submitted that since the application of the
petitioner under Section 119(2)(b) of the 1961 Act for the
year 2017-2018 has already been allowed by the
Commissioner, the applications filed by the petitioner for
the other years can also be directed to be disposed of, and
thereafter, if the petitioner were to file returns within the
W.P.(C)Nos.19223 of 2024 and conn.cases
time granted in terms of the order passed under
Section 119(2)(b) of the 1961 Act, the question as to
whether the returns can be accepted can be taken by the
competent assessing officer under the Faceless Assessment
Scheme.
4. Having heard the learned counsel for the
petitioner and the learned Standing Counsel appearing for
the Income Tax Department, these writ petitions will stand
disposed of directing that the applications filed by the
petitioner under Section 119(2)(b) of the 1961 Act for the
years 2018-2019, 2021-2022 and 2022-2023 shall be
considered by the Principal Commissioner of Income Tax
(1st respondent). The petitioner shall file its returns taking
into consideration the orders passed by the Principal
Commissioner of Income Tax (if not already filed) and
thereafter the matter shall be proceeded with in
accordance with the law. I make it clear that I have not
expressed any opinion on the merits of the contentions
raised by either side including the contention that the
W.P.(C)Nos.19223 of 2024 and conn.cases
petitioner is/is not required to file an audit report in terms
of the provisions contained in Section 44 AB of the 1961
Act.
Writ petitions are disposed of as above.
Sd/-
GOPINATH P.
JUDGE
ats
W.P.(C)Nos.19223 of 2024 and conn.cases
APPENDIX OF WP(C) 19223/2024
PETITIONER'S EXHIBITS
Exhibit P1 A COPY OF THE LEASE DEED DATED 07/05/2013.
Exhibit P2 A COPY OF THE RETURN AND COMPUTATION DATED
24/10/2017.
Exhibit P3 A COPY OF THE REFUND ORDER ALLOWING REFUND
FOR THE ASSESSMENT YEAR 2016-17.
Exhibit P4 A COPY OF THE SCREENSHOT FROM THE INCOME TAX
PORTAL STATING THAT THE RETURNS FILED BY THE
PETITIONER IS INVALID AS PER SECTION 139(9)
OF THE INCOME TAX ACT 1961.
Exhibit P5 A COPY OF THE REQUEST SUBMITTED ONLINE DATED
26/01/2024.
Exhibit P6 A COPY OF THE APPLICATION FILED UNDER SECTION
119(2)(B) FOR CONDONATION OF DELAY SUBMITTED
BEFORE THE 1ST RESPONDENT DATED 15/03/2024.
Exhibit P7 A COPY OF THE ACKNOWLEDGEMENT SHOWING RECEIPT
OF EXHIBIT P6 APPLICATION FOR CONDONATION OF
DELAY.
W.P.(C)Nos.19223 of 2024 and conn.cases
APPENDIX OF WP(C) 19397/2024
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF THE LEASE DEED DATED
19/04/2018.
Exhibit P2 TRUE COPY OF THE RETURN AND COMPUTATION
DATED 18/2/2022.
Exhibit P3 TRUE COPY OF THE ORDER ALLOWING REFUND FOR
THE ASSESSMENT YEAR 2020-2021.
Exhibit P4 TRUE COPY OF THE INTIMATION DATED 27/12/22
TO THE PETITIONER.
Exhibit P5 TRUE COPY OF THE APPEAL IN FORM NUMBER 35
DATED 23/1/2023 TOGETHER WITH THE GROUNDS
OF APPEAL.
Exhibit P6 TRUE COPY OF THE APPLICATION FOR
RECTIFICATION DATED 20/1/2023.
Exhibit P7 TRUE COPY OF THE APPLICATION FILED UNDER
SECTION 119(2)(B) FOR CONDONATION OF DELAY
SUBMITTED BEFORE THE 1 ST RESPONDENT DATED
20/03/2024.
Exhibit P8 TRUE COPY OF THE ACKNOWLEDGEMENT SHOWING
RECEIPT OF EXHIBIT P7 APPLICATION FOR
CONDONATION OF DELAY.
W.P.(C)Nos.19223 of 2024 and conn.cases
APPENDIX OF WP(C) 20056/2024
PETITIONER'S EXHIBITS
Exhibit P1 A COPY OF THE LEASE DEED DATED 19/04/2018.
Exhibit P2 A COPY OF THE RETURN AND COMPUTATION DATED
29/10/2018.
Exhibit P3 A COPY OF THE REFUND ORDER ALLOWING REFUND
FOR THE ASSESSMENT YEAR 2016-17.
Exhibit P4 A COPY OF THE SCREENSHOT FROM THE INCOME TAX
PORTAL STATING THAT THE RETURNS FILED BY THE
PETITIONER IS INVALID AS PER SECTION 139(9)
OF THE INCOME TAX ACT 1961.
Exhibit P5 A COPY OF THE REQUEST SUBMITTED ONLINE DATED
26/01/2024.
Exhibit P6 A COPY OF THE APPLICATION FILED UNDER
SECTION LL9(2)(B) FOR CONDONATION OF DELAY
SUBMITTED BEFORE THE 1ST RESPONDENT DATED
13/03/2024.
Exhibit P7 A COPY OF THE ACKNOWLEDGEMENT SHOWING
RECEIPT OF EXHIBIT P6 APPLICATION FOR
CONDONATION OF DELAY.
W.P.(C)Nos.19223 of 2024 and conn.cases
APPENDIX OF WP(C) 20090/2024
PETITIONER'S EXHIBITS
Exhibit P1 A COPY OF THE LEASE DEED DATED 19/04/2018.
Exhibit P2 A COPY OF THE RETURN AND COMPUTATION DATED
26/10/2022.
Exhibit P3 A COPY OF THE INCOME TAX RETURN ALLOWING
REFUND FOR THE ASSESSMENT YEAR 2020-2021.
Exhibit P4 A COPY OF THE INTIMATION DATED 14/12/22 TO
THE PETITIONER.
Exhibit P5 A COPY OF THE RESPONSE TO DEFECTIVE NOTICE
DATED 29/12/22.
Exhibit P6 A COPY OF THE INTIMATION DATED 15/12/2023
INVALIDATING THE RETURN.
Exhibit P7 A COPY OF THE APPLICATION FILED UNDER
SECTION 119(2)(B) FOR CONDONATION OF DELAY
SUBMITTED BEFORE THE 1ST RESPONDENT DATED
20/03/2024.
Exhibit P8 A COPY OF THE ACKNOWLEDGEMENT SHOWING
RECEIPT OF EXHIBIT P7 APPLICATION FOR
CONDONATION OF DELAY.
