Kerala High Court
Holy Grace Foundation vs Additional / Joint / Deputy /Assistant ... on 10 October, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:75614
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 35747 OF 2024
PETITIONER:
HOLY GRACE FOUNDATION
MUKUNDAPURAM P.O MALA, THRISSUR, PIN - 680 732,
REPRESENTED BY ITS SECRETARY- BENNY JOHN.
BY ADVS.
R.JAIKRISHNA
NARAYANI HARIKRISHNAN
C.S.ARUN SHANKAR
VIVEK BHAT D.
GANESAN M.
ANISH P.
RESPONDENTS:
1 ADDITIONAL / JOINT / DEPUTY /ASSISTANT COMMISSIONER OF
INCOME TAX/ INCOME-TAX OFFICER
ASSESSMENT UNIT INCOME TAX DEPARTMENT,
NATIONAL FACELESS ASSESSMENT CENTRE, ROOM NO. 401,
2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI,
PIN - 110 003.
2 INCOME TAX OFFICER
WARD 1 & TPS GURUVAYOOR OFFICE OF THE INCOME TAX
OFFICER CITY PLAZA, INCOME TAX OFFICE, WEST NADA,
GURUVAYOOR THRISSUR, PIN - 680 101.
3 COMMISSIONER INCOME TAX (APPEALS)
NATIONAL FACELESS APPEAL CENTER (NFAC) INCOME TAX
DEPARTMENT NORTH BLOCK, NEW DELHI, PIN - 110 001.
BY ADVS.
P G JAYASHANKAR (SR SC),
G KEERTHIVAS (SC)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
10.10.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:75614
WP(C) 35747/2024 2
JUDGMENT
The petitioner suffered Ext.P1 order of assessment under the
provisions of the Income Tax Act, 1961, for the assessment year
2015-2016. Exts.P2, P3 and P4 are orders imposing penalties for
the same assessment year. The petitioner preferred Exts.P9 to
P12 appeals before the First Appellate Authority challenging
Exts.P1 to P4 orders. Those appeals have now been rejected by
Exts.P17, P18, P19 and P20 orders on the ground that they were
filed beyond time and no application for condonation of delay has
been filed along with the appeals.
2. The learned Standing Counsel appearing for the Income
Tax Department would submit that on the petitioner's own
showing a defect memo was issued regarding the non filing of an
application for condonation of delay, and even after such defect
memo was issued, the petitioner failed to upload any application
for condonation of delay. It is submitted that in such
circumstances no fault could be found with the orders of the First
Appellate Authority dismissing the appeals filed by the petitioner.
3. Having heard the learned counsel for the petitioner and
the learned Standing Counsel appearing for the respondents, I
2024:KER:75614
am of the view that the petitioner can be given one opportunity to
file applications for condonation of delay in the appeals filed as
Exts.P9 to P12. While the fact remains that the petitioner did not
respond to the defect memo, I feel that interest of justice
requires that this Court give one opportunity to the petitioner to
file applications for condonation of delay in Exts.P9 to P12
appeals.
Accordingly, this writ petition will stand allowed by setting
aside Exts.P17, P18, P19 and P20 orders issued by the First
Appellate Authority and restoring the appeals filed by the
petitioner to the file of the First Appellate Authority, subject to
the condition that the petitioner files applications for condonation
of delay before the First Appellate Authority within a period of
two weeks from the date of receipt of a certified copy of this
judgment. If the portal is to be enabled for the purposes of
permitting the petitioner to file delay petitions as above, the
same shall also be done on orders of the competent authority.
Sd/-
GOPINATH P.
JUDGE
ats
2024:KER:75614
APPENDIX OF WP(C) 35747/2024
PETITIONER'S EXHIBITS
Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY
THE 1ST RESPONDENT UNDER SECTION 147 READ WITH
SECTION 144 OF INCOME TAX ACT DATED 28.3.2022
Exhibit P2 A TRUE COPY OF THE PENALTY ORDER ISSUED BY THE
2ND RESPONDENT UNDER SECTION 271B OF THE
INCOME TAX ACT DATED 14.9.2022
Exhibit P3 A TRUE COPY OF THE PENALTY ORDER ISSUED BY THE
2ND RESPONDENT UNDER SECTION 271F OF THE
INCOME TAX ACT DATED 9.9.2022
Exhibit P4 A TRUE COPY OF THE PENALTY ORDER ISSUED BY THE
2ND RESPONDENT UNDER SECTION 271(1)(C) OF THE
INCOME TAX ACT DATED 13.9.2022
Exhibit P5 A TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE
1ST RESPONDENT PURSUANT TO THE EXT P1 -
ASSESSMENT ORDER DATED 28.3.2022
Exhibit P6 A TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE
2ND RESPONDENT PURSUANT TO THE EXT P2-PENALTY
ORDER DATED 14.9.2022
Exhibit P7 A TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE
2ND RESPONDENT PURSUANT TO THE EXT P3 -
PENALTY ORDER DATED 9.9.2022
Exhibit P8 A TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE
2ND RESPONDENT PURSUANT TO THE EXT P4 -
PENALTY ORDER DATED 13.9.2022
Exhibit P9 TRUE COPY OF THE APPEAL FILED BY THE
PETITIONER AGAINST EXT P1 ASSESSMENT ORDER
DATED 23.11.2022
Exhibit P10 TRUE COPY OF THE APPEAL FILED BY THE
PETITIONER AGAINST EXT P2 PENALTY ORDER DATED
23.12.2022
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Exhibit P11 TRUE COPY OF THE APPEAL FILED BY THE
PETITIONER AGAINST EXT P3 PENALTY ORDER DATED
23.12.2022
Exhibit P12 TRUE COPY OF THE APPEAL FILED BY THE
PETITIONER AGAINST EXT P4 PENALTY ORDER DATED
23.12.2022
Exhibit P13 TRUE COPY OF THE DEFICIENCY NOTICE ISSUED BY
THE 3RD RESPONDENT AGAINST EXT P9 APPEAL DATED
4.10.2023
Exhibit P14 TRUE COPY OF THE DEFICIENCY NOTICE ISSUED BY
THE 3RD RESPONDENT AGAINST EXT P10 APPEAL
DATED 18.9.2024
Exhibit P15 TRUE COPY OF THE DEFICIENCY NOTICE ISSUED BY
THE 3RD RESPONDENT AGAINST EXT P11 APPEAL
DATED 18.9.2024
Exhibit P16 TRUE COPY OF THE DEFICIENCY NOTICE ISSUED BY
THE 3RD RESPONDENT AGAINST EXT P12 APPEAL
DATED 18.9.2024
Exhibit P17 A TRUE COPY OF THE APPELLATE ORDER PASSED BY
THE 3RD RESPONDENT IN EXT P9 APPEAL DATED
28.8.2024
Exhibit P18 A TRUE COPY OF THE APPELLATE ORDER PASSED BY
THE 3RD RESPONDENT IN EXT P10 APPEAL DATED
26.9.2024
Exhibit P19 A TRUE COPY OF THE APPELLATE ORDER PASSED BY
THE 3RD RESPONDENT IN EXT P11 APPEAL DATED
26.9.2024
Exhibit P20 A TRUE COPY OF THE APPELLATE ORDER PASSED BY
THE 3RD RESPONDENT IN EXT P12 APPEAL DATED
26.9.2024
