BINOY KODIYERI, V. INCOME TAX

WP(C)/25687/2023

AI Insights

The case involves Binoy Kodiyeri, the petitioner, who filed a writ petition against the Income Tax Department and its officials, challenging a demand notice (Ext.P19) issued during the pendency of several appeals against previous assessment orders. The petitioner argued that the issuance of the demand notice could lead to enforcement of the assessment orders before the appeals were resolved, and claimed that he was unable to file stay petitions due to the lack of a provided link. The respondents contended that the link was provided, and it was the petitioner's responsibility to file the stay petitions. The court decided to allow the petitioner to file stay petitions, which the 3rd respondent would forward to the 2nd respondent for a decision, thereby deferring any further proceedings until the stay petitions were resolved.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 748429 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 10-08-2023
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: NINU DAS; S A ANAND
• Keywords: Assessment orders; Demand notice; Income Tax; Stay petitions

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS THURSDAY, THE 10TH DAY OF AUGUST 2023 / 19TH SRAVANA, 1945 WP(C) NO. 25687 OF 2023 PETITIONER/S: BINOY KODIYERI, AGED 42 YEARS BINOY KODIYERI, S/O. KODIYERI BALAKRISHNAN, 17A, ARTECH MEENAKSHI, VAZHUTHACAUD THIRUVANANTHAPURAM, KERALA, PIN - 695014 BY ADVS. NINU M.DAS S.A.ANAND RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX [APPEALS] INCOME TAX DEPARTMENT, OFFICE OF THE INCOME TAX THIRUVANANTHAPURAM DISTRICT, KERALA, PIN - 695003 2 NATIONAL FACELESS APPELLATE AUTHORITY NATIONAL FACELESS APPELLATE AUTHORITY, GOVERNMENT OF INDIA, MINISTRY OF FINANCE DEPARTMENT OF REVENUE, (CENTRAL BOARD OF DIRECT TAXES) ROOM NO. 245-A, NORTH BLOCK, NEW DELHI REPRESENTED BY ASSISTANT COMMISSIONER OF INCOME TAX, PIN - 110001 3 THE ASSISTANT COMMISSIONER OF INCOME TAX THE ASSISTANT COMMISSIONER OF INCOME TAX INCOME TAX DEPARTMENT CIRCLE CENTRAL, AAYKAR BHAVAN, 1ST FLOOR KOWDIAR P.O., THIRUVANANTHAPURAM DISTRICT KERALA, PIN - 695003 OTHER PRESENT: SRI JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 25687 OF 2023 2 JUDGMENT The writ petition is filed to direct the respondents to keep in abeyance Ext.P19 demand notice, until such time a decision is taken on Exts.P3, P9, P12, P15 and P18 appeals pending before the 2nd respondent. 2. The petitioner's' case is that aggrieved by Exts.P1, P7, P10, P13 and P16 assessment orders, the petitioner has preferred Exts.P3, P9, P12, P15 and P18 appeals before the 2nd respondent. Now, during the pendency of the appeals, the 3rd respondent has issued Ext.P19 demand notice. The petitioner is unable to file stay petitions, as the link has not been provided to the petitioner. The petitioner is apprehensive that during the pendency of the appeals, the respondents may enforce the assessment orders through Ext.P19 demand notice. Hence, the writ petition. 3. Heard; Sri.Ninu M.Das, the learned Counsel appearing for the petitioner and Sri.Jose Joseph, the learned Counsel appearing for the respondents. WP(C) NO. 25687 OF 2023 3 4. Sri.Jose Joseph, on instructions submitted that the contention of the petitioner that link was not provided is incorrect. Nonetheless, it would be up to the petitioner to prefer the stay petitions in the above appeals before the 3rd respondent, who in turn would transmit the same to the 2nd respondent for consideration. 5. Having considered the pleadings and materials on record and taking note of the fact that Exts.P3, P9, P12, P15 and P18 appeals are pending consideration before the 2nd respondent and that the 3rd respondent is willing to transmit the stay petitions to the 2nd respondent, I deem it appropriate to dispose of the writ petition. Resultantly, I order the writ petition as follows: (i) It would be upto the petitioner to file stay petitions in the above appeals within a period of one week from the date of receipt of a certified copy of this judgment by filing the WP(C) NO. 25687 OF 2023 4 stay petitions before the 3rd respondent. (ii) If the petitioner files the stay petitions before the 3rd respondent within the stipulated time period, the 3rd respondent shall transmit the same to the 2nd respondent. (iii) If the petitioner complies with the directions mentioned above and the 3rd respondent transmits the same to the 2nd respondent, the 2nd respondent shall consider the stay petitions filed in the above appeals, 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. (iv) If the 2nd respondent proposes to pass any conditional interim order of stay, it shall state reasons for the same. (v) Until such time, orders are passed on the proposed stay petitions, provided the WP(C) NO. 25687 OF 2023 5 petitioner does the same within the period fixed by this Court, all further proceedings pursuant to the assessment orders and Ext.P19 demand notice shall stand deferred. Sd/- C.S.DIAS JUDGE rkc/10.08.23 WP(C) NO. 25687 OF 2023 6 APPENDIX OF WP(C) 25687/2023 PETITIONER EXHIBITS Exhibit 1 TRUE COPY OF THE ASSESSMENT ORDER DATED 28.03.2022 ISSUED BY THE 2ND RESPONDENT. Exhibit 2 TRUE COPY OF THE DEMAND NOTICE ISSUED DATED 28.03.2022 ISSUED BY THE 2ND RESPONDENT. Exhibit 3 TRUE COPY OF FORM NO. 35 DOWNLOADED FROM THE TAX DEPARTMENT PORTAL AFTER THE COMPLETION OF E-FILING OF APPEAL FOR A/Y 2013-14 DATED 26/04/2022. Exhibit 4 TRUE COPY OF THE STATEMENT OF FACTS DATED 25/04/2022. Exhibit 5 TRUE COPY OF GROUNDS OF THE APPEAL DATED 25/04/2022. Exhibit 6 TRUE COPY OF THE ACKNOWLEDGEMENT BEARING NO. 597776610260422 Exhibit 7 TRUE COPY OF THE ASSESSMENT ORDER DATED 28/03/2022 ISSUED BY THE 2ND RESPONDENT. Exhibit 8 TRUE COPY OF THE DEMAND NOTICE ISSUED DATED 28/03/2022 ISSUED BY THE 2ND RESPONDENT. Exhibit 9 TRUE COPY OF FORM NO. 35 DOWNLOADED FROM THE TAX DEPARTMENT PORTAL AFTER THE COMPLETION OF E-FILING OF APPEAL FOR A/Y 2014-15 DATED 26/04/2022 Exhibit 10 TRUE COPY OF THE ASSESSMENT ORDER DATED 25/09/2021 ISSUED BY THE 2ND RESPONDENT. Exhibit 11 TRUE COPY OF THE DEMAND NOTICE DATED 25/09/2021 ISSUED BY THE 2ND RESPONDENT. Exhibit 12 TRUE COPY OF FORM NO. 35 DOWNLOADED FROM THE TAX DEPARTMENT PORTAL AFTER THE WP(C) NO. 25687 OF 2023 7 COMPLETION OF E-FILING OF APPEAL FOR A/Y 2015-16 DATED 25/10/2021. Exhibit 13 TRUE COPY OF THE ASSESSMENT ORDER DATED 28/03/2022 ISSUED BY THE 2ND RESPONDENT. Exhibit 14 TRUE COPY OF THE DEMAND NOTICE ISSUED DATED 28/03/2022 ISSUED BY THE 2ND RESPONDENT. Exhibit 15 TRUE COPY OF FORM NO. 35 DOWNLOADED FROM THE TAX DEPARTMENT PORTAL AFTER THE COMPLETION OF E-FILING OF APPEAL FOR A/Y 2017-18 DATED 26/04/2022. Exhibit 16 TRUE COPY OF THE ASSESSMENT ORDER DATED 28/03/2022 ISSUED BY THE 2ND RESPONDENT. Exhibit 17 TRUE COPY OF THE DEMAND NOTICE ISSUED DATED 28/03/2022 ISSUED BY THE 2ND RESPONDENT. Exhibit 18 TRUE COPY OF FORM NO. 35 DOWNLOADED FROM THE TAX DEPARTMENT PORTAL AFTER THE COMPLETION OF E-FILING OF APPEAL FOR A/Y 2018-19 DATED 26/04/2022. Exhibit 19 TRUE COPY OF THE DEMAND NOTICE DATED 05/04/2023 BY THE 3RD RESPONDENT "