Devassia Thankachan Namattathil V. Assessment Unit Income Tax Department, National Faceless Assessment Centre and The Principal Commissioner of Income Tax and Income Tax Officer Ward-1

WP(C)/35516/2023

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The case involves a writ petition filed by Devassia Thankachan Namattathil against a penalty order issued by the Income Tax Department, which assessed a penalty of Rs.2,40,66,187 for the assessment year 2020-21. The petitioner filed a revision against this penalty and an application for a stay of the demand, both of which were pending before the 2nd respondent. The petitioner sought relief from the High Court to prevent recovery actions based on the penalty order while the revision and stay applications were under consideration.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 808818 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 31-10-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Assessee Lawyers: S RAJ
• Keywords: Assessment Order; Penalty order; Revision petition; Stay Application
• Section: 143(3); 154; 264; 270A; 144B

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 31ST DAY OF OCTOBER 2023 / 9TH KARTHIKA, 1945 WP(C) NO. 35516 OF 2023 PETITIONER: DEVASSIA THANKACHAN NAMATTATHIL AGED 59 YEARS THANKACHAN N.D, NAMATTATHIL HOUSE, AYIRAMKOLLI, AMBALAVAYAL, WAYANAD DISTRICT, PIN – 673 592. BY ADV S.ARUN RAJ RESPONDENTS: 1 ASSESSMENT UNIT INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, 2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN – 110 003. 2 THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE, PIN – 673 001. 3 INCOME TAX OFFICER WARD-1,KALPETTA, SULTHAN BATHERY RAOD, KAINATTY, KALPETTA, WAYANAD, PIN – 673 122. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 35516 OF 2023 2 DINESH KUMAR SINGH, J. -------------------------------------------- WP(C) NO. 35516 OF 2023 -------------------------------------------- Dated this the 31st day of October, 2023 J U D G M E N T 1. The present writ petition has been filed against Ext.P2 penalty order whereby penalty has been assessed at Rs.2,40,66,187/- by the 1st respondent. Aggrieved by the said penalty order, the petitioner has filed revision in Ext.P3 before the 2nd respondent along with an application for stay of the demand in Ext.P6. Pending consideration of the revision and the stay application, the petitioner is being proceeded with for recovery of the assessed penalty order. 2. This Court would not like to comment upon the merit of the revision. However, it would be appropriate to direct the 2nd respondent to WP(C) NO. 35516 OF 2023 3 consider and pass order on Ext.P3 revision petition expeditiously, preferably within a period of two months and if it is not possible to dispose of the revision within a period of two months, atleast the stay petition in Ext.P6 be decided within a time frame of two months. 3. With the aforesaid direction, the present writ petition stands finally disposed of. Sd/- DINESH KUMAR SINGH JUDGE rpr WP(C) NO. 35516 OF 2023 4 APPENDIX OF WP(C) 35516/2023 PETITIONER’S EXHIBITS Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 20- 9-2022 UNDER SECTION 143 (3) R.W.S 144B OF THE ACT FOR THE AY 2020-21 ALONG WITH THE COMPUTATION STATEMENT AND DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT Exhibit P2 A TRUE COPY OF THE PENALTY ORDER DATED 23-3- 2023 PASSED U/S 270A OF THE ACT BY THE 1ST RESPONDENT FOR THE AY 2020-21 Exhibit P3 A TRUE COPY OF THE REVISION PETITION DATED 9- 8-2023 UNDER SECTION 264 OF THE ACT FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2020-21 Exhibit P4 A TRUE COPY OF THE NOTICE DATED 31-8-2023 ISSUED BY THE 3RD RESPONDENT, REFERRING TO THE REVISION PETITION FILED U/S 264 OF THE ACT BY THE PETITIONER FOR THE AY 2020-21 Exhibit P5 A TRUE COPY OF THE REPLY DATED 11-9-2023 ALONG WITH THE DETAILS/DOCUMENTS SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P6 A TRUE COPY OF THE STAY PETITION DATED 26-9- 2023 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE AY 2020-21 Exhibit P7 A TRUE COPY OF THE ORDER DATED 9-10-2023 UNDER SECTION 154 OF THE ACT ISSUED BY THE 3RD RESPONDENT ALONG WITH THE DEMAND NOTICE MODIFYING THE ASSESSMENT ORDER "