Dr. Thuruthiyath Suma V. Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer National Faceless Assessment Centre, Income Tax Department and Income Tax Officer Ward-1, Kalpetta and The Principal Commissioner of Income Tax and Income Tax Appellate Tribunal Cochin Bench

WP(C)/43545/2023

AI Insights

Dr. Thuruthiyath Suma filed a writ petition against the Income Tax Department and the Income Tax Appellate Tribunal, Cochin, seeking a mandamus to expedite the handling of her appeal and stay petition concerning the assessment year 2017-18. The petitioner contested the assessment order issued by the Income Tax Officer, which was upheld by the Commissioner of Income Tax (Appeals). The case primarily revolves around the delay in the appellate process and the request to halt further proceedings based on the assessment order until the appeal and stay petition are resolved.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 796895 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 22-12-2023
• 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 RAJ
• Keywords: Assessment Order; Faceless assessment; Income Tax; Stay Petition; 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 22ND DAY OF DECEMBER 2023 / 1ST POUSHA, 1945 WP(C) NO. 43545 OF 2023 PETITIONER: DR. THURUTHIYATH SUMA AGED 37 YEARS SREEVALSAM, KATTAYAD ROAD, SULTHAN BATHERY S.O, WAYANAD, KERALA, PIN - 673592 BY ADV S.ARUN RAJ RESPONDENTS: 1 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003 2 INCOME TAX OFFICER WARD-1, KALPETTA, SULTHAN BATHERY ROAD, KAINATTY, KALPETTA, WAYANAD, PIN - 673122 3 THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE, PIN - 673001 4 INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, KENDRIYA BHAVAN, KAKKANAD, ERNAKULAM, COCHIN, PIN - 682030 BY ADV ADV. P.G. JAYASHANKAR PGJ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C)No.43545 of 2023 2 JUDGMENT Dated this the 22nd day of December, 2023 The present writ petition has been filed seeking for the following prayers: I) To issue a writ of mandamus directing the 4th respondent- Income tax Appellate Tribunal, Cochin Bench, Cochin to consider and pass orders on Exhibit P3 appeal and/or Exhibit P4 stay petition for the AY 2017-18, as expeditiously as possible, at any rate within a time limit as may be fixed by this Hon’ble Court. ii) To issue a writ of mandamus directing the 1st and 2n respondent/income tax department not to take any further proceedings based on Exhibit P1 assessment order for the AY 2017-18 pending final disposal of Exhibit P3 statutory appeal/Ext.P4 stay petition by the 4th respondent for the AY 2017-18. iii) To such other appropriate writ, order or direction as this Hon’ble Court may deem just and proper to issue in the facts and circumstances of the case. 2. Learned counsel for the petitioner submits that the writ petition can be disposed of with a direction to the 4th respondent, the Income Tax Appellate Tribunal, Cochin, to consider and pass orders on Ext.P3 appeal and Ext.P4 stay application expeditiously, within time bound manner. WP(C)No.43545 of 2023 3 Considering the said prayer, the present writ petition is disposed of, with a direction to the 4th respondent to consider and dispose of the pending Ext.P3 appeal and Ext.P4 stay application expeditiously, preferably within a period of four months and in case if the appeal is not possible to be disposed of within a period of four months, at least stay application should be disposed of within the said period of time. Sd/- DINESH KUMAR SINGH JUDGE AP WP(C)No.43545 of 2023 4 APPENDIX OF WP(C) 43545/2023 PETITIONER EXHIBITS Exhibit P-1 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 P-2 TRUE COPY OF ORDER DATED 23-11-2023 PASSED BY THE CIT (APPEALS), NFAC, DELHI FOR THE AY 2017-18 Exhibit P-3 TRUE COPY OF THE SECOND APPEAL DATED 29-11- 2023 FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT FOR THE AY 2017-18 Exhibit P-4 TRUE COPY OF THE STAY PETITION DATED 29-11- 2023 FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT FOR THE AY 2017-18 Exhibit P-5 TRUE COPY OF THE LETTER DATED 18-12-2023 ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT "