Case Law Details
Antony Sunny Vs CIT (Kerala High Court)
In a recent judgment, the Kerala High Court weighed in on the case of Antony Sunny versus the Commissioner of Income Tax (CIT). The dispute revolved around an appeal filed by the petitioner against an assessment order under Section 143(3) of the Income Tax Act, 1961, concerning the assessment year 2016-17. The petitioner contested the order passed by the Commissioner of Income Tax (Appeals), Thrissur, which dismissed the appeal due to its delayed filing.
Background: The petitioner, Antony Sunny, contested an assessment order dated 28.12.2018, which had added Rs. 60,00,000/- to his income from business. Despite the petitioner’s initial income declaration of Rs. 20,99,452/-, the assessment determined the gross income to be Rs. 80,99,452/-. Displeased with this decision, Antony Sunny filed an appeal on 21.05.2019, albeit 115 days after the stipulated deadline. The reason cited for the delay was a purported “website problem.”
Court’s Observations: The crux of the court’s evaluation rested on two pivotal aspects: the justification for the delayed filing and the observance of principles of natural justice. The petitioner attributed the late filing to technical issues with the tax department’s website. However, the court found this explanation lacking in credibility, particularly due to the absence of supporting evidence. Moreover, despite several notices issued to the petitioner between 28.12.2018 and 27.01.2019, the petitioner remained unresponsive, further undermining the claim of a website problem.
Judicial Decision: After careful consideration, the court ruled that there was no infringement of natural justice principles in the Commissioner’s decision. Additionally, it found no glaring infirmities or illegalities in the appellate order that warranted its intervention. Consequently, the court dismissed the writ petition, affirming the Commissioner’s decision to dismiss the appeal on grounds of delay.
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