Gigi George V. The Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer National Faceless Assessment Centre, Delhi and National Faceless Appeal Centre, Delhi and The Income Tax Officer, Ward 1 & TPS, Office of Addl. Commissioner of Income Tax, Thiruvalla Range

WP(C)/31439/2023

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The case involves Gigi George, the petitioner, who contested an income tax assessment for the year 2021-22, which included significant additions under Sections 69A and 69 of the Income Tax Act, 1961. The total assessed income was Rs.99,57,615, with a tax determination of Rs.97,87,914. The petitioner filed an appeal and a stay application with the National Faceless Appeal Centre (2nd respondent) on 24.01.2023, but no decision had been made on these applications, leading to the filing of this writ petition. The petitioner sought an expedited decision on the stay application to prevent immediate recovery actions based on the assessment order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 808384 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 26-09-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: HARISANKAR MENON; MEERA MENON; R SREEJITH; K MENON
• Keywords: Faceless assessment; Income tax assessment; Recovery notice; Stay Application
• Section: 143(3); 69; 69A; 144B

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 26TH DAY OF SEPTEMBER 2023 / 4TH ASWINA, 1945 WP(C) NO. 31439 OF 2023 PETITIONER: GIGI GEORGE, AGED 60 YEARS, S/O. K. V. GEORGE, 31/171, KARIMATTAM HOUSE, RUBY NAGAR, CHANGANACHERRY, KOTTAYAM, PIN – 686103. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS: 1 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, PIN – 110001. 2 NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN - 110001, REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS). 3 THE INCOME TAX OFFICER, WARD 1 & TPS, OFFICE OF ADDL. COMMISSIONER OF INCOME TAX, THIRUVALLA RANGE, T.K. ROAD, THIRUVALLA, PIN – 689101. BY ADV. SRI. JOSE JOSEPH – SC – IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 31439 OF 2023 2 DINESH KUMAR SINGH, J. -------------------------- W.P.(C) No.31439 of 2023 ------------------------- Dated this the 26th day of September, 2023 JUDGMENT 1. Assessment Order in respect of the assessment year 2021- 22 was finalised on 28.12.2022 by the assessing authority regarding the income of the petitioner under Section 143 (3) read with Section 144B of the Income Tax Act 1961. The total income of the petitioner has been assessed as Rs.99,57,615/-. Income of the petitioner include additions under Section 69A and Section 69 of the Act to the extent of Rs.69,10,100/- and Rs.28,17,515/- respectively for the assessment periods. Total sum of Rs.97,87,914/- is the tax determined for the income of the petitioner for which notice has been issued. The petitioner has filed an appeal against the said assessment order along with the stay application before the 2nd respondent on 24.01.2023. However, no decision has been taken on the said application of the petitioner till date and the petitioner is facing recovery of the tax determined in the assessment order. WP(C) NO. 31439 OF 2023 3 2. The present writ petition has been filed for a direction to the 2nd respondent to dispose of Exhibit P-2 appeal and Exhibit P-3 stay application expeditiously. 3. Considering the said submissions and also taking into account that the petitioner is facing recovery action for the tax determined in the assessment order, the 2nd respondent is directed to take a decision on the stay application of the petitioner within a period of one month from the date of production of a copy of this order before the 2nd respondent. 4. For a period of one month Exhibit P-1 order issued by the 1st respondent and Exhibit P-4 recovery notice issued by the 3rd respondent shall not be given effect to. With the aforesaid directions, this writ petition is finally disposed of. Sd/- DINESH KUMAR SINGH JUDGE Svn WP(C) NO. 31439 OF 2023 4 APPENDIX OF WP(C) 31439/2023 PETITIONER’S EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER FOR THE YEAR 2021-22 ISSUED BY THE 1ST RESPONDENT DTD. 28-12-2022 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2021-22 DTD. 24-01-2023 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2021-22 DTD. 24-01-2023 EXHIBIT P4 COPY OF NOTICE ISSUED BY THE 3RD RESPONDENT DTD. 15-09-2023 "