Alvaikutty V. The National Faceless Assessment Centre and Income Tax Officer, Ward 2, Tirur and The National Faceless Appeal Centre and The Manager Federal Bank, Capital Tower Alingal

WP(C)/22601/2023

AI Insights

The case involves a writ petition filed by Alvaikutty against the National Faceless Assessment Centre and other respondents, seeking an expedited decision on a stay petition related to an assessment order and demand notice issued by the tax authorities. The petitioner had previously filed an appeal against the assessment order and a subsequent stay petition, apprehending enforcement of the tax demands during the appeal's consideration. The court's decision focused on ensuring a timely resolution of the stay petition to prevent any premature enforcement of the tax demands.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 812906 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 12-07-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: M P SHAMEEM AHAMED; AKHIL PHILIP MANITHOTTYIL
• Keywords: Coercive Proceedings; Faceless Appeal; Faceless assessment; Income Tax; Stay Petition
• Section: 226

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 12TH DAY OF JULY 2023 / 21ST ASHADHA, 1945 WP(C) NO. 22601 OF 2023 PETITIONER: ALVAIKUTTY, AGED 56 YEARS S/O BEERAN ALGHAZALIMAHAL AMBALAKKAL, ANDIYOORKUNNU ROAD, PULIKKAL PO, MALAPPURAM , KERALA, PIN – 673637 BY ADVS. M.P.SHAMEEM AHAMED AKHIL PHILIP MANITHOTTIYIL RESPONDENTS: 1 THE NATIONAL FACELESS ASSESSMENT CENTRE, MAYUR BHAWAN, CONNAUGHT LANE, BARAKHAMBA, NEW DELHI, REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX(NAFAC), PIN – 110001 2 INCOME TAX OFFICER, WARD 2, TIRUR, MALAPPURAM DISTRICT 676101, PIN – 676101 3 THE NATIONAL FACELESS APPEAL , CENTRE (NFAC) INCOME TAX DEPARTMENT, MINISTRY OF FINANCE C-BLOCK, 4TH FLOOR, S.P. M. CIVIC CENTER, NEW DELHI- 110001,REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX(NAFAC), PIN – 110001 4 THE MANAGER FEDERAL BANK, CAPITAL TOWER ALINGAL PULIKKAL, MALAPPURAM DISTRICT, KERALA-673637. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.22601/2023 -:2:- Dated this the 12th day of July,2023 J U D G M E N T The writ petition is filed to direct the third respondent to consider and dispose of Ext P5 appeal and Ext P6 stay petition, expeditiously. 2. The petitioner’s case is that, aggrieved by Ext P2 assessment order and Ext P3 demand notice, the petitioner has preferred Ext P5 appeal before the third respondent on 05.05.2022. Subsequently, on receipt of Exts P7 to P9, the petitioner has filed Ext P6 stay petition before the third respondent on 23.06.2023. The petitioner is apprehensive that the respondents may enforce Exts P2 & P3 through Exts P7 to P9 during the pendency of Ext P6 stay petition. Hence, the writ petition. 3. Heard; Sri. M.P .Shameem Ahamed, the learned counsel appearing for the petitioner and W.P.(C)No.22601/2023 -:3:- Sri.Christopher Abraham, the learned Standing Counsel appearing for the respondents 1 to 3. In view of the limited relief that I propose to pass, notice to the fourth respondent is dispensed with. 4. Having considered the pleadings and materials on record and taking note of the fact that Ext P6 stay petition is pending consideration before the third respondent since 23.06.2023, I deem it appropriate to dispose of the writ petition. Resultantly, I order the writ petition as follows: (i) The third respondent is directed to consider and dispose of Ext P6 stay petition, in accordance with law and as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a certified copy of this judgment, after affording the petitioner an opportunity of being heard. (ii) Needless to mention that, if the third respondent proposes to pass any conditional W.P.(C)No.22601/2023 -:4:- order of stay, he shall state reasons for the same. (iii) Until such time orders are passed on Ext P6 stay petition, all further coercive proceedings pursuant to Exts P2 & P3 shall stand deferred. Sd/- C.S.DIAS,JUDGE DST/12.07.23 //True copy// P .A.To Judge W.P.(C)No.22601/2023 -:5:- APPENDIX PETITIONER EXHIBITS EXHIBIT P1 COPY OF THE FORM 26AS IN THE NAME OF THE PETITIONER FOR THE F.Y 2016-17 (A.Y 2017- 18) EXHIBIT P2 COPY OF THE ASSESSMENT ORDER DATED 23.03.2022 EXHIBIT P3 COPY OF THE DEMAND NOTICE DATED 23.03.2022 EXHIBIT P4 COPY OF THE ORDER NO.187/3/2020/ITA-I, DATED 13.08.2020 EXHIBIT P5 COPY OF THE FORM NO.35 FILED ON 05.05.2022 ALONG WITH THE STATEMENT OF FACTS AND THE GROUNDS OF APPEAL EXHIBIT P6 COPY OF THE STAY PETITION FILED BEFORE THE 3RD RESPONDENT ALONG WITH THE ACKNOWLEDGMENT GENERATED ON THE INCOME TAX PORTAL FOR FILING OF THE STAY PETITION DATED 23.06.2023 EXHIBIT P7 COPY OF THE NOTICE DATED 20.06.2023 ISSUED UNDER SECTION 226 OF IT ACT FOR THE ATTACHMENT OF BANK ACCOUNT NUMBER 20674100001666 EXHIBIT P8 COPY OF THE NOTICE DATED 20.06.2023 ISSUED UNDER SECTION 226 OF IT ACT FOR THE ATTACHMENT OF BANK ACCOUNT NUMBER 20672100001553 EXHIBIT P9 COPY OF THE RECOVERY NOTICE DATED 21.06.2023 ISSUED BY THE 2ND RESPONDENT TO THE ICICI PRUDENTIAL LIFE INSURANCE COMPANY LIMITED, TIRUR BRANCH RESPONDENT EXHIBITS: NIL "