AVITIS SUPER SPECIALITY HOSPITALS (P) LTD., V. THE ADDITIONAL/ JOINT/ DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/10165/2022

AI Insights

The case involves Avitis Super Speciality Hospitals (P) Ltd., which filed a writ petition against the Income Tax Department concerning an assessment order for the year 2018-2019. The petitioner had previously filed an appeal and a stay petition against the assessment order, fearing immediate coercive actions before the stay petition could be considered. The High Court's intervention was sought to delay any coercive measures until the stay petition was addressed.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 685831 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 24-03-2022
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: V MARKOS; ABRAHAM MARKOS; ISAAC THOMAS; P G CHANDAPILLAI; ABRAHAM JOSEPH MARKOS; SHARAD KODANTHARA
• Keywords: Coercive Proceedings; Faceless Appeal; Faceless assessment; Income tax assessment; Stay of Proceedings
• Section: 220(6)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 24TH DAY OF MARCH 2022 / 3RD CHAITHRA, 1944 WP(C) NO. 10165 OF 2022 PETITIONER: AVITIS SUPER SPECIALITY HOSPITALS (P) LTD., FLAT NO.401, BLUE LAGOON APARTMENTS, WATER LAND ROAD, KADAVANTHRA., KOCHI-682 020, REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, MR.DEEPAK NAIR RAMAKRISHNAN. BY ADVS. V.ABRAHAM MARKOS ABRAHAM JOSEPH MARKOS ISAAC THOMAS P.G.CHANDAPILLAI ABRAHAM ALEXANDER JOSEPH MARKOS SHARAD JOSEPH KODANTHARA RESPONDENTS: 1 THE ADDITIONAL/ JOINT/ DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI-110 001. 2 THE INCOME TAX OFFICER, WARD 1 & TPS, AAYAKAR BHAVAN, PALAKKAD-678 010. 3 THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, NEW DELHI-110 001. 4 THE PRINCIPAL COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, NORTH BLOCK, NEW ANNEXE BUILDING, MANANCHIRA, KOZHIKODE-673 001. 5 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX NATIONAL E-ASSESSMENT CENTRE, NEW DELHI-110 001. OTHER PRESENT: ADV.JOSE JOSEPH SC FOR I.T. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.10165 of 2022 -:2:- BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No.10165 of 2022 ---------------------------------------- Dated this the 24th day of March, 2022 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2018-2019, petitioner has preferred an appeal before the 3rd respondent, a copy of which is produced as Ext.P2. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P3. Petitioner apprehends coercive proceedings to be effected even before the petition for stay is considered. Hence this writ petition. 2. Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of the opinion that this writ petition itself can be disposed of with a direction. 3. Accordingly, there will be a direction to the 3rd respondent to consider and pass orders on Ext.P3 stay W.P.(C) No.10165 of 2022 -:3:- petition, within a period of two months from the date of receipt of a copy of this judgment. Till such a decision is taken, all coercive proceedings shall be kept in abeyance. The writ petition is disposed of as above. Sd/- BECHU KURIAN THOMAS JUDGE AJM W.P.(C) No.10165 of 2022 -:4:- APPENDIX OF WP(C) 10165/2022 PETITIONER’S EXHIBITS : Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 13.09.2021 TOGETHER WITH DEMAND NOTICE PASSED BY THE 1ST RESPONDENT. Exhibit P2 TRUE COPY OF THE APPEAL DATED 05.10.2021 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT ALONG WITH ACKNOWLEDGEMENT OF RECEIPT OF APPEAL. Exhibit P3 TRUE COPY OF THE STAY PETITION DATED 05.10.2021 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. Exhibit P4 TRUE COPY OF THE APPLICATION DATED 06.10.2021 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT UNDER SECTION 220(6) OF THE INCOME TAX ACT, 1961. Exhibit P5 TRUE COPY OF THE ORDER DATED 11.10.2021 OF THE 2ND RESPONDENT. Exhibit P6 TRUE COPY OF THE ORDER DATED 28.02.2022 OF THE 4TH RESPONDENT. RESPONDENT’S EXHIBITS : NIL AJM //TRUE COPY// PA TO JUDGE "