IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 11TH SEPTEMBER 2007 / 20TH BHADRA 1929 WP(C).No. 17703 of 2007(G) -------------------------- PETITIONER: ------------ M.C.GANGADHARAN NAIR, UNNIPERACHAN KANDY VEEDU, CHEVAYUR, KOZHIKODE. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS: ------------- 1. INCOME TAX OFFICER, WARD 3(1), CALICUT. 2. COMMISSIONER OF INCOME TAX, CALICUT. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL,GOI(TAXES) SRI.GEORGE K. GEORGE, SC FOR IT THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11/09/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 PHOTOCOPY OF DECREE IN L.A.A. NO. 113 OF 1991 DATED 6.3.1997 EXT.P2 PHOTOCOPY OF TDS CERTIFICATE DATED 24.7.1999 EXT.P3 PHOTOCOPY OF CERTIFICATE DATED 11.6.2004 EXT.P4 PHOTOCOPY OF LETTER DATED 22.6.2004 EXT.P5 PHOTOCOPY OF REVISED RETURN FOR 2000-01 DATED 23.6.2004 EXT.P6 PHOTOCOPY OF APPLICATION FOR CONDONATION OF DELAY DATED 14.3.2005 EXT.P7 PHOTOCOPY OF NOTICE DATED 28.2.2006 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N.RAMACHANDRAN NAIR,J. -------------------------------------------- W.P.C. NO. 17703 OF 2007 -------------------------------------------- Dated this the 11th day of September, 2007 JUDGMENT Petitioner filed a belated return for refund for the year 2000-01 The application to condone the delay was rejected by the Commissioner. The order of the Commissioner of Income tax is communicated by the Deputy Commissioner vide Ext.P7. It is not known on what reason the Commissioner has rejected the request for condoning the delay. Since there is violation of natural justice, in as much as an opportunity was not given to the petitioner to represent the matter before the Commissioner and to convince him about the reasons for condoning the delay, W.P. is disposed of with direction to the Commissioner of Income tax, Kozhikode to hear the petitioner and pass orders on the petitioner's request for condonation of delay and for receipt of return for refund. Fresh orders will be issued by the Commissioner after hearing the petitioner within three months from the date of production of a copy of this judgment by the petitioner. (C.N.RAMACHANDRAN NAIR) Judge 2