Diana Gomez V. Commissioner of Income Tax (Appeals) and Assessment Officer

WP(C)/42292/2023

AI Insights

The case involves Diana Gomez, the petitioner, who filed a writ petition challenging a demand notice issued by the 2nd respondent, the Assessment Officer, following an assessment order under the Income Tax Act. The petitioner sought to quash the demand notice and prevent any coercive recovery actions until the appeal against the assessment order was decided. The court considered the delay in filing the appeal and the accompanying stay application and decided to stay the demand pending the decision on these applications, conditional upon a partial deposit by the petitioner.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 810621 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 05-01-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: P G JAYASHANKAR
• Assessee Lawyers: S BABU; KESHAVRAJ NAIR; M PRASAD; GAADHA SURESH; PARVATHY NAIR; ARUN; VISWANATH JAYAN
• Keywords: Delay in filing appeal; Income tax assessment; Stay Application; Writ of Certiorari; Writ of Mandamus
• Section: 147; 144; 144B

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 5TH DAY OF JANUARY 2024 / 15TH POUSHA, 1945 WP(C) NO. 42292 OF 2023 PETITIONER/S: DIANA GOMEZ, AGED 64 YEARS W/O PETER PEREIRA, AGED 64 YEARS, RESIDING AT JULIE LAND, MUDIYAKODE, CHERUNNIYOOR , VARKALA, THIRUVANANTHAPURAM, PIN - 695142 BY ADVS. S.GOKUL BABU KESHAVRAJ NAIR M.ANIL PRASAD GAADHA SURESH PARVATHY NAIR ARUN M.V. VISWANATH JAYAN RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX (APPEALS), AAYKAR BHAWAN, 1 ST FLOOR, KAWDIAR P O, THIRUVANANTHAPURAM, KERALA, 695003. 2 ASSESSMENT OFFICER, OFFICE OF THE INCOME TAX OFFICER, WARD 1(1), AAYKAR BHAWAN, KOWDIAR P.O, THIRUVANANTHAPURAM, KERALA, 695003. BY ADV P.G.JAYASHANKAR OTHER PRESENT: P.G.JAYASHANKAR-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C)No.42292 of 2023 2 JUDGMENT Dated this the 5th day of January, 2024 The present writ petition has been filed seeking the following reliefs: i) Issue a writ in the nature of Certiorari or such other writ, direction, or order, calling for records leading to Exhibit P3 demand notice issued by the 2nd respondent and quash the same. ii) Issue a writ of mandamus or such other writ, order, or direction, directing the 2nd respondent to not proceed with any coercive steps for recovery, till the disposal of Ext.p2 appeal or Ext.P2(a) stay petition pending before the 1st respondent. iii) grant such other and incidental reliefs as this Hon’ble Court may deem just and necessary on the facts and circumstances of this case. iv) Pass such other writs, order or direction as this Hon’ble Court may deem fit and proper in the factual circumstances of this case. 2. The petitioner has filed an appeal along with stay application and application for condonation of delay against Ext.P1 assessment order dated 10.03.2022 passed under Section 147 read with Section 144 and 144B of the Income Tax Act. 3. Sri.P .G Jayasankar, learned Senior Standing Counsel for the Income Tax Department submits that the delay is huge WP(C)No.42292 of 2023 3 in filing the appeal. The petitioner has filed the appeal with delay of 152 days. 4. Considering the fact that the appeal has been filed along with the stay application and the application for condoning the delay of 152 days, the 1st respondent is directed to consider and pass necessary orders on application for condoning the delay as well as stay application expeditiously, preferably with in a period of two months. The demand in pursuance to Ext.P1 order shall remain stayed till the decision on application for condonation of delay and stay petition subject to making deposit of 15% of the total demand as per Ext.P1 assessment order. The petitioner is directed to remit 15% of the total demand as per Ext.P1 assessment order within a period of one week from today. With the aforesaid directions, the present writ petition stands finally disposed of. Sd/- DINESH KUMAR SINGH JUDGE AP WP(C)No.42292 of 2023 4 APPENDIX OF WP(C) 42292/2023 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 10.03.2022 FOR THE ASSESSMENT YEAR 2017-18 ISSUED BY THE INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE DELHI, RESPONDENT ON THE PETITIONER. Exhibit P2 A TRUE COPY OF THE ACKNOWLEDGEMENT RECEIPT OF APPEAL BEARING E-FILING ACKNOWLEDGEMENT NUMBER 494701690150922 DATED 15.09.22 ISSUED BY THE INCOME TAX DEPARTMENT Exhibit P2(a) A TRUE COPY OF THE ACKNOWLEDGEMENT RECEIPT FOR THE STAY PETITION BEARING E-FILING ACKNOWLEDGEMENT NUMBER 186949031150823 DATED 12.08.2023 Exhibit P3 A TRUE COPY OF THE DEMAND NOTICE NO. ITBA/COM/F/17/2022-23/1056866826(1) DATED 07.10.2023 "