Janayugam Publications Ltd Vs ACIT (Kerala High Court)
Kerala High Court directed the Income Tax Department to dispose of an appeal filed by Janayugam Publications Ltd against the assessment order for the year 2011-12, which had remained unresolved for nearly eight years. The petitioner initially declared nil income, but the assessment order dated March 24, 2016, assessed taxable income at ₹41,48,560. Challenging this, the petitioner filed an appeal in April 2016, but no decision was made. The petitioner sought a directive from the court for a time-bound disposal of the appeal.
The Income Tax Department claimed that the petitioner had not responded to a hearing notice issued in January 2021 and had not completed the digital submission of appeal-related documents, which was necessary under the faceless regime. The court acknowledged this but noted the prolonged delay. It directed the department to resolve the appeal within four months, provided the petitioner uploads the required documents within 30 days. The appeal must be disposed of after granting the petitioner an effective hearing.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
In respect of the assessment year 2011-2012, petitioner had declared nil income. However, by Ext.P1 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.
