DR. THURUTHIYATH SUMA, V. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL FACELESS

WP(C)/25190/2024

AI Insights

Dr. Thuruthiyath Suma filed a writ petition challenging the order of assessment for the year 2017-2018. The petitioner had previously filed an appeal and a stay application regarding the assessment order. The primary relief sought was to expedite the decision on the stay application and to halt any recovery proceedings based on the assessment order until the stay application was resolved. The court, after considering the submissions, decided to direct the Commissioner of Income Tax (Appeals) to address the stay application promptly.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 747109 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 15-07-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: S RAJ
• Keywords: Assessment Order; Faceless assessment; Income Tax; Recovery proceedings; Stay Application
• Section: 147; 144; 144B

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 15TH DAY OF JULY 2024 / 24TH ASHADHA, 1946 WP(C) NO. 25190 OF 2024 PETITIONER: DR. THURUTHIYATH SUMA, AGED 38 YEARS SREEVALSAM, KATTAYAD ROAD, SULTHAN BATHERY S.O, WAYANAD, KERALA, PIN – 673 592. BY ADV S.ARUN RAJ RESPONDENTS: 1 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI INCOME TAX DEPARTMENT, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN – 110 003. 2 INCOME TAX OFFICER, WARD-1, KALPETTA, SULTHAN BATHERY RAOD, KAINATTY, KALPETTA, WAYANAD, PIN – 673 122. 3 COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN – 110 003. 4 THE PRINCIPAL COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE, PIN – 673 001. BY ADV. SRI. JOSE JOSEPH- SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 25190 OF 2024 2 JUDGMENT Challenging Ext.P1 order of assessment for the assessment year 2017-2018, the petitioner has filed an appeal (Ext.P2) before the 3rd respondent along with Ext.P8 application for stay. The only relief sought by the petitioner is for a direction to the 3rd respondent to consider and pass orders on Ext.P8 and to stay any proceedings for recovery of any amount determined under Ext.P1 till such time as orders are passed on the stay application. 2. Having considered the submissions of the learned 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. Accordingly, this writ petition will stand disposed of directing the 3rd respondent, before whom Ext.P8 application for stay is pending, to consider and pass orders on Ext.P8 after affording an opportunity of hearing to the petitioner within a period of two months from the date of WP(C) NO. 25190 OF 2024 3 receipt of a certified copy of this judgment. Till such time as orders are passed on Ext.P8, any demand pursuant to Ext.P1 shall be kept in abeyance. Sd/- GOPINATH P. JUDGE ats WP(C) NO. 25190 OF 2024 4 APPENDIX OF WP(C) 25190/2024 PETITIONER’S EXHIBITS Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER DATED 20-3-2022 UNDER SECTION 147 R.W.S 144 AND 144B OF THE ACT FOR THE AY 2017-18 ALONG WITH THE DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT Exhibit P2 A TRUE COPY OF THE APPEAL DATED 10-9-2022 FILED BEFORE THE 3RD RESPONDENT:- COMMISSIONER OF INCOME TAX (APPEALS), NFAC, DELHI Exhibit P3 A TRUE COPY OF THE JUDGMENT DATED 1-11-2022 IN WP (C) NO. 34783 OF 2022 PASSED BY THIS HONOURABLE COURT Exhibit P4 A TRUE COPY OF ORDER DATED 23-11-2023 PASSED BY THE CIT (APPEALS), NFAC, DELHI FOR THE AY 2017-18 Exhibit P5 A TRUE COPY OF THE SECOND APPEAL DATED 29-11-2023 FILED BY THE PETITIONER BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN FOR THE AY 2017-18 Exhibit P6 A TRUE COPY OF THE JUDGMENT DATED 22-12-2023 IN WP (C) NO. 43545 OF 2023 PASSED BY THIS HONOURABLE COURT Exhibit P7 A TRUE COPY OF THE ORDER DATED 16-5-2024 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH DISPOSING OFF EXHIBIT P-5 APPEAL Exhibit P8 A TRUE COPY OF THE STAY PETITION DATED 5-7-2024 E-FILED IN EXHIBIT P-2 APPEAL BEFORE THE 3RD RESPONDENT ON 5-7-2024 "