K.P.Karthikeyan vs The Chief Commissioner Of … on 9 July, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 35787 of 2005(I)


1. K.P.KARTHIKEYAN,
                      ...  Petitioner

                        Vs



1. THE CHIEF COMMISSIONER OF INCOMETAX,
                       ...       Respondent

2. THE ASSISTANT COMMISSIONER OF INCOME

                For Petitioner  :SRI.T.M.SREEDHARAN

                For Respondent  :SRI.P.K.R.MENON,SR.COUNSEL,GOI(TAXES)

The Hon'ble MR. Justice V.K.MOHANAN

 Dated :09/07/2009

 O R D E R
                          V.K.MOHANAN, J.
                   ----------------------------------------
                   WPC No. 35787 of 2005 -I
                   ----------------------------------------
                   Dated, 9th day of July          2009

                              JUDGMENT

The petitioner is an assesssee to income tax for the

assessment years 1991-92, 1992-93 and 31st of August was the

due date for filing the return during the above assessment years.

However, on 29.1.93 a search was conducted in the residential

and business premises of the assessee. Thereafter the

assessee filed a return on 31.3.93 for the assessment year 1991-

92, and on 17.5.93 for the year 1992-93. Under various heads,

certain amounts were fixed as interest with respect to the above

two assessment years against which the petitioner preferred

Ext.P4 petition which was rejected as per Ext.P5 order passed by

the Chief Commissioner of Income-tax, Kochi. In Ext.P5 it is

stated that the petitioner failed to mention the reason in support of

his prayer for waiving interest. It is specifically held that

hardship and financial difficulties of the assessee cannot be a

ground for waiver of interest which can be granted only if the

assessee is able to show that his case is covered by the

circumstances mentioned in para 2 of the Board’s notification

dated 23.5.96, and it is further held that the waiver petition does

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not disclose that the circumstances mentioned in para 2 of the

notification apply in the present case. On that ground the above

request was declined. The petitioner preferred this writ petition

against the said order of the Chief Commissioner of Income Tax,

Kochi.

2. I have heard the learned counsel for the petitioner as well

as the learned Standing counsel for the Income Tax.

3. One of the grounds taken in the writ petition is that

because of the search and seizure of documents, he could not file

the return. It is also the case of the counsel for the petitioner that

the petitioner was under financial difficulties and hardship. But the

petitioner failed to make out a case before the officer concerned

for availing the benefit of the Board’s notificaiton dated 23.5.1996

so as to waive interest. In the above circumstances, I am of the

view that without going into the merits of the case, the petitioner

can be relegated to approach the Ist respondent by filing a fresh

petition setting forth the reasons for his prayer for waiving of

interest and also for curing the defect that occurred while filing

Ext.p4.

4. In the result, the petitioner is directed to file a fresh

petition before the Ist respondent setting forth the entire facts and

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materials in support of his prayer for waiving of interest and the

Ist respondent is directed to consider the same on merit and pass

appropriate orders. The petitioner is directed to file such a petition

within one month from today along with he shall produce a copy of

this judgment and on receipt of such petition and copy of the

judgment, the first respondent shall dispose of the petition within

one month from the date of receipt of the same.

The writ petition is disposed of accordingly.

V.K.MOHANAN, JUDGE

kvm/-

WPC 35787/05
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V.K.MOHANAN, J.

O.P.No.

JUDGMENT

Dated:..