Sun Flower Associates v. Income-tax Officer, Ward-2(5), Thrissur / The Commissioner of Income-tax, Range-1, Thrissur
[Citation -2020-LL-0923-11]

Citation 2020-LL-0923-11
Appellant Name Sun Flower Associates
Respondent Name Income-tax Officer, Ward-2(5), Thrissur / The Commissioner of Income-tax, Range-1, Thrissur
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 23/09/2020
Assessment Year 2010-11, 2013-14
Judgment View Judgment
Keyword Tags condonation of delay • filing of return
Bot Summary: No.19557 OF 2020 2 JUDGMENT The petitioner has preferred Exts.P3 and P4 applications before the 2nd respondent under Section 119(2) of the Income Tax Act for condoning a delay in the filing of returns. The limited prayer at this stage is for a direction to the 2nd respondent to consider and pass orders on the same expeditiously, after hearing the petitioner. Heard the learned counsel for the petitioner and also the learned Government Pleader for the respondents. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I dispose the writ petition with a direction to the 2nd respondent to consider and pass orders on Exts.P3 and P4 applications preferred by the petitioner within an outer limit of four weeks from the date of receipt of a copy of this judgment, after hearing the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of the judgment before the 2nd respondent for further action.


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, 23RD DAY OF SEPTEMBER 2020 / 1ST ASWINA, 1942 WP(C).No.19557 OF 2020 PETITIONER/S: SUN FLOWER ASSOCIATES XXII/409, SAGARASREE COMPLEX, OPP. ESSAN THEATRE, SOUTH NADA, KODUNGALLUR, THRISSUR-680664, REPRESENTED BY ITS MANAGING PARTNER SRI.K.P.BINU. BY ADVS. SRI.ANIL D. NAIR SRI.R.SREEJITH SMT.TELMA RAJU SMT.SRI HARINI S.P. RESPONDENT/S: 1 INCOME TAX OFFICER, WARD -2(5), THRISSUR-680001. 2 COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, RANGE-1, S.T.NAGAR, THRISSUR-680001. OTHER PRESENT: SRI. JOSE JOSEPH,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.09.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.19557 OF 2020 2 JUDGMENT petitioner has preferred Exts.P3 and P4 applications before 2nd respondent under Section 119(2) of Income Tax Act for condoning delay in filing of returns. limited prayer at this stage is for direction to 2nd respondent to consider and pass orders on same expeditiously, after hearing petitioner. 2. Heard learned counsel for petitioner and also learned Government Pleader for respondents. On consideration of facts and circumstances of case and submissions made across Bar, I dispose writ petition with direction to 2nd respondent to consider and pass orders on Exts.P3 and P4 applications preferred by petitioner within outer limit of four weeks from date of receipt of copy of this judgment, after hearing petitioner. petitioner shall produce copy of writ petition together with copy of judgment before 2nd respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE sd WP(C).No.19557 OF 2020 3 APPENDIX PETITIONER'S EXHIBITS EXT.P1 COY OF ACKNOWLEDGEMENT OF FILING RETURNS FOR ASSESSMENT YEAR 2010-11 EXT.P2 COY OF ACKNOWLEDGEMENT OF FILING RETURNS FOR ASSESSMENT YEAR 2013-14 EXT.P3 COY OF APPLICATION DATED 01.02.2016 FILED BEFORE 2ND RESPONDENT EXT.P4 COPY OF SEPARATE APPLICATION DATED 27.11.2018 FILED BY PETITIONER TO 2ND RESPONDENT FOR A.Y.2010- 11 & 2013-14 EXT.P5 COPY OF REMINDER DATED 07.12.2017 FILED BEFORE 2ND RESPONDENT EXT.P6 COPY OF REMINDER DATED 11.12.2017 FILED BEFORE 1ST RESPONDENT EXT.P7 COPY OF LETTER DATED 23.04.2018 ISSUED BY 2ND RESPONDENT EXT.P8 COPY OF POSTING NOTICE DATED 01.07.2019 ISSUED BY 2ND RESPONDENT Sun Flower Associates v. Income-tax Officer, Ward-2(5), Thrissur / Commissioner of Income-tax, Range-1, Thrissur
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