E.C Petroleum Vaduvanchal Thommatchal, Vaduvanchal P O, Waynad V. Income Tax Officer Ward 1 and The National Faceless Assessment Centre and The National Faceless Appeal Centre

WP(C)/27334/2023

AI Insights

The case involves E.C. Petroleum, represented by its proprietor Mr. Shameer Elavanchalil, who filed a writ petition against the Income Tax Officer, the National Faceless Assessment Centre, and the National Faceless Appeal Centre. The petitioner sought a directive for the third respondent to expedite the consideration of a stay petition and a delay petition related to an assessment order and a subsequent demand notice issued by the second respondent. The assessment order and demand notice were issued following the petitioner's tax assessment, which the petitioner contested through an appeal and requested a stay on the demand. The court's decision focused on ensuring a timely resolution of the pending petitions to avoid undue delay in the petitioner's legal remedies.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 812867 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 17-08-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: M P SHAMEEM AHAMED; AKHIL MANITHOTTYIL
• Keywords: Assessment Order; Delay petition; Demand notice; Stay Petition; Writ petition
• Section: 147; 144; 144B

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS THURSDAY, THE 17TH DAY OF AUGUST 2023 / 26TH SRAVANA, 1945 WP(C) NO. 27334 OF 2023 PETITIONER: 1 E.C PETROLEUM VADUVANCHAL THOMMATUCHAL, VADUVANCHAL P O , WAYNAD 673572, KERALA, INDIA REPRESENTED BY ITS PROPRIETOR MR.SHAMEER ELAVANCHALIL, AGED 43 YEARS, S/O HAJI ABDU RAHIMAN KUTTY, RESIDING AT NARUKKIL HOUSE, VAVAD (POST), KODUVALLY, PIN - 673572 BY ADVS. M.P.SHAMEEM AHAMED AKHIL PHILIP MANITHOTTIYIL RESPONDENTS: 1 INCOME TAX OFFICER WARD 1, J3PR+225, KAINATTY, KALPETTA, WAYANNAD DISTRICT KERALA 673121, PIN - 673121 2 THE NATIONAL FACELESS ASSESSMENT CENTRE MAYUR BHAWAN, CONNAUGHT LANE, BARAKHAMBA, NEW DELHI, 110001 (REPRESENTED BY ITS COMMISSIONER), PIN - 110001 3 THE NATIONAL FACELESS APPEAL CENTRE (NFAC) INCOME TAX DEPARTMENT, MINISTRY OF FINANCE C-BLOCK, 4TH FLOOR, S.P. M. CIVIC CENTER, NEW DELHI (REPRESENTED BY ITS COMMISSIONER), PIN - 110001 SRI CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.27334 of 2023 2 C. S. DIAS, J. ------------------------- W .P .(C.) No.27334 of 2023 ------------------------- Dated this the 17th day of August, 2023 JUDGMENT The writ petition is filed to direct the third respondent to consider and dispose of Ext.P3 appeal and Ext.P4 stay petition, expeditiously. 2. The petitioner's case is that, aggrieved by Ext.P1 assessment order, the petitioner has preferred Ext.P3 appeal before the third respondent on 20.04.2023 along with a delay petition. Subsequently, the second respondent has issued Ext.P2 demand notice. Thereafter, the petitioner has preferred Ext.P4 stay petition before the third respondent on 09.08.2023. The petitioner prays that the third respondent may be directed to consider and dispose of Ext.P4 stay petition immediately. Hence, the writ petition. WPC No.27334 of 2023 3 3. Heard; Sri.M.P .Shameem Ahamed, the learned Counsel appearing for the petitioner and Sri.Christopher Abraham, the learned Counsel appearing for the respondents. 4. Sri.Christopher Abraham, on instructions, submitted that along with the appeal, the petitioner has also filed a petition to condone the delay. 5. Having considered the pleadings and materials on record and taking note of the fact that a delay petition is also pending consideration with Ext.P3 appeal and Ext.P4 stay petition, I deem it appropriate to direct the third respondent to consider and dispose of Ext.P4 stay petition and delay petition immediately. Resultantly, I order the writ petition as follows: (i) The third respondent is directed to consider and dispose of Ext.P4 stay petition and WPC No.27334 of 2023 4 the delay petition filed in Ext.P3 appeal, 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, after affording the petitioner an opportunity of being heard. (ii) Needless to mention that, if the third respondent condones the delay and then considers the stay petition, and then passes a conditional order of stay, he shall state reasons for the same. (iii) Until such time orders are passed in the delay petition and on the stay petition, all further proceedings pursuant to Exts.P1 and P2 shall stand deferred. Sd/- C. S. DIAS JUDGE SKP/17-08 WPC No.27334 of 2023 5 APPENDIX OF WP(C) 27334/2023 PETITIONER’S EXHIBITS: EXHIBIT P1 COPY OF THE ASSESSMENT ORDER DATED 17.03.2023 PASSED U/S 147 R/W 144 & 144B IN THE NAME OF 'E C PETROLEUM' WITH PAN AAGFE1432L EXHIBIT P2 COPY OF THE DEMAND NOTICE DATED 17.03.2023 ISSUED BY THE 2ND RESPONDENT EXHIBIT P3 COPY OF THE APPEAL IN FORM 35 ALONG WITH THE STATEMENT OF FACTS, GROUNDS OF APPEAL AND THE ACKNOWLEDGMENT EXHIBIT P4 COPY OF THE STAY PETITION DATED 9.08.2023 FILED BEFORE THE 3RD RESPONDENT ALONG WITH THE E- ACKNOWLEDGMENT RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A. TO JUDGE "