Baiju Lekshmanan V. Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income-Tax Officer, Income Tax Department, National Faceless Assessment Centre and Commissioner Income Tax (Appeals) National Faceless Appeal Center (NFAC) and Income Tax Officer, Ward 1 & TPS Alappuzha

WP(C)/9699/2024

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The case involves a writ petition filed by Baiju Lekshmanan challenging an assessment order under the Income Tax Act, 1961. The petitioner sought a stay on the recovery proceedings related to the assessment order while an appeal and a stay petition were pending before the Income Tax Commissioner (Appeals). The primary legal issue was the delay in filing the appeal and the request for a stay on the recovery proceedings until the appeal was heard. The court's decision focused on ensuring that the petitioner was given a fair opportunity to be heard regarding the delay in filing the appeal and the stay on the recovery proceedings.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 795524 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 12-03-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CYRIAC TOM
• Assessee Lawyers: R NARAYANI HARIKRISHNAN; ANISH; C S SHANKAR; VIVEK D
• Keywords: Assessment Order; Condonation of delay; Income Tax; Recovery proceedings; Stay Petition
• Section: 156

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 12TH DAY OF MARCH 2024 / 22ND PHALGUNA, 1945 WP(C) NO. 9699 OF 2024 PETITIONER/S: BAIJU LEKSHMANAN, AGED 49 YEARS MARACKASSERIL, ATIRAMTHENGU, ALUMPEEDIKA P.O PRAYAR SOUTH, OACHIRA, KOLLAM, PIN - 690547 BY ADVS. R.JAIKRISHNA NARAYANI HARIKRISHNAN ANISH P. C.S.ARUN SHANKAR VIVEK BHAT D. RESPONDENT/S: 1 ADDITIONAL / JOINT / DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME-TAX OFFICER, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, ROOM NO. 401, 2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003 2 COMMISSIONER INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTER (NFAC) INCOME TAX DEPARTMENT NORTH BLOCK, NEW DELHI, PIN - 110001 3 INCOME TAX OFFICER, WARD 1 & TPS ALAPPUZHA, OFFICE OF THE INCOME TAX OFFICER, AAYAKAR BHAVAN, INCOME TAX OFFICE, BEACH ROAD, ALAPPUZHA, PIN - 688001 OTHER PRESENT: CYRIAC TOM -SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- W.P.(C) No. 9699 of 2024 JUDGMENT Petitioner suffered Ext.P1 order of assessment under the provisions of the Income Tax Act, 1961. Petitioner has preferred Ext.P3 appeal along with Ext.P4 application for stay before the 2nd respondent. The only limited relief sought for by the petitioner is for a direction to the 2nd respondent to consider and pass orders on Ext.P4 stay petition, after affording an opportunity of hearing to the petitioner, and to keep the recovery proceedings pursuant to Ext.P1 in abeyance till a decision is taken on the stay petition. 2. The learned Standing Counsel appearing for the Income Tax Department would point out that there is a delay in filing the appeal. 3. Having heard the learned counsel appearing for the petitioner and the learned Standing Counsel appearing for the Department, this writ petition stands disposed of directing the 2nd respondent to consider and pass orders on Ext.P4 stay petition and on the issue of condonation of delay, after affording an opportunity of hearing to the petitioner. Till such time the orders are passed by the 2nd respondent -3- W.P.(C) No. 9699 of 2024 on the applications as above, any proceedings for recovery of amount due in terms of Ext.P1 order of assessment shall be kept in abeyance. It is made clear that the 2nd respondent needs to pass orders on the stay petition, on merits, only if he decides to condone the delay in filing the appeal. sd/- GOPINATH P., JUDGE das -4- W.P.(C) No. 9699 of 2024 APPENDIX OF WP(C) 9699/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ALONG WITH THE COMPUTATION SHEET ISSUED BY THE 1ST RESPONDENT DATED 29.3.2022 Exhibit P2 TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 156 OF THE INCOME TAX ACT ON 29.3.2022 Exhibit P3 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER DATED 24.8.2022 Exhibit P4 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER DATED 24.8.2022 Exhibit P5 TRUE COPY OF THE LETTER ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER DATED 1.6.2023 "