In a recent case, the High Court of Kerala directed the Income Tax department to dispose of an Income Tax appeal filed 8 years ago.It was found that, though an intimation was received that the appeal has been transferred to the third respondent, thereafter no communication has been received.
M/s. Janayugam Publications Ltd, petitioner, had declared nil income. However, by assessment order dated 24.03.2016, petitioner’s total income for the aforesaid year was assessed at Rs.41,48,560/-. Challenging the order of assessment and the consequential demand, an appeal was filed before the second respondent as early as in April, 2016. The limited prayed now sought for by the petitioner is for a direction to dispose of the appeal in a time-bound manner.
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A statement has been filed on behalf of the respondents pointing out that after the appeal was filed, no request for hearing was made by the petitioner as alleged in the writ petition, and further that the records related to the appeal have been partially digitized, and a hearing notice was issued to the petitioner on 06.01.2021 which was not responded to.
It is also stated that, once a hearing notice is issued and the communication window is enabled, the assessee is allowed to make submissions through the window. However, till date no such steps have been taken by the petitioner. It is further stated that, absence of original digital footprints of the appeal and its connected papers creates difficulty in disposing of the same and that if the petitioner submits/uploads the required documents, the appeal can be disposed of at the earliest.
Sri.Geen T. Mathew, the counsel for the petitioner, submitted that despite the appeal having been filed almost eight years ago, the respondents have not initiated any steps to dispose of the same. It was also submitted that, though an intimation was received that the appeal has been transferred to the third respondent, thereafter no communication has been received.
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A reading of the statement of the respondents indicates that the appeal filed by the petitioner in the physical format in the year 2016 has not been completely digitized, which prevents the respondents from disposing of the appeal especially after coming into force of the Faceless Regime.
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As the counsel for the petitioner submitted that the petitioner will upload the required documents in the digital format at the earliest, not later than 30 days from today, the single bench of Justice Bechu Kurian Thomas viewed that the appeal can be directed to be disposed of.
In view of the above, respondents are directed to dispose of appeal against the assessment order for the year 2011-2012, as expeditiously as possible, at any rate, within a period of four months from today; provided the petitioner uploads the required documents within 30 days from today. Needless to mention that the appeal shall be disposed of, after granting an effective opportunity of hearing to the petitioner.
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