HAMSAKUTTY A V. ASSESSMENT UNIT/TECHNICAL UNIT/REVIEW UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPART

WP(C)/16452/2023

AI Insights

The writ petition was filed by Hamsakutty A, challenging an assessment order (Ext.P2) issued by the 1st respondent, the National Faceless Assessment Centre, Income Tax Department. The petitioner had previously filed an appeal (Ext.P3) against this order and a stay petition (Ext.P11) to halt the enforcement of the assessment order pending the appeal's decision. The petitioner feared that the 1st respondent might enforce the assessment order during the pendency of the stay petition. The court heard arguments from both sides and decided to direct the 2nd respondent, Commissioner of Income Tax (Appeals), to expedite the decision on the stay petition and keep the enforcement of the assessment order on hold until the decision is made.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 748889 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 29-05-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M SHAJNA; CHRISTOPHER ABRAHAM
• Assessee Lawyers: TOMSON EMMANUEL
• Keywords: Assessment Order; Faceless assessment; Income tax appeal; Penalty notice; Stay Petition
• Section: 147; 144; 250; 271(1)(c); 144B; 221(1)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS MONDAY, THE 29TH DAY OF MAY 2023 / 8TH JYAISHTA, 1945 WP(C) NO. 16452 OF 2023 PETITIONER: 1 HAMSAKUTTY A AGED 49 YEARS POYILIL HOUSE, NAIKATTY P O; SULTHAN BATHERY, WAYANAD DISTRICT., PIN - 673592 BY ADV TOMSON T.EMMANUEL RESPONDENTS: 1 ASSESSMENT UNIT/TECHNICAL UNIT/REVIEW UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, REPRESENTED BY ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, PIN - 110001 2 COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTER, NORTH BLOCK, DELHI., PIN - 110001 3 INCOME TAX OFFICER INCOME TAX DEPARTMENT, WARD-1, KALPETTA, VAYANAD DISTRICT., PIN - 673122 BY ADV. SRI CHRISTOPHER ABRAHAM, STANDING COUNSEL SMT. M.SHAJNA, CENTRAL GOVERNMENT COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC No.16452 of 2023 2 JUDGMENT Dated this the 29th day of May, 2023 The writ petition is filed to direct the 2nd respondent to consider and dispose of Ext.P3 appeal and Ext.P11 stay petition expeditiously. 2. The petitioner’s case is that, challenging Ext.P2 assessment order, the petitioner has preferred Ext.P3 appeal before the 2nd respondent on 26.04.2022. Later, the petitioner has filed Ext.P11 stay petition on 25.03.2023. The petitioner apprehends that during the pendency of Ext.P11 petition, the 1st respondent may attempt to enforce Ext.P2 order. Hence, the writ petition. 3. Heard; Sri.Tomson T. Emmanuel, the learned counsel appearing for the petitioner and Smt. M. Shajna, the learned counsel appearing for the 1st respondent and Sri.Christropher WPC No.16452 of 2023 3 Abraham, learned counsel appearing for the respondents 2 and 3. Having considered the pleadings and materials on record and taking note of the fact that Ext.P11 petition is pending consideration before the 2nd respondent, I deem it appropriate to dispose of the writ petition in the following matter: (i) The 2nd respondent is directed to consider and dispose of Ext.P11 stay petition 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) If the 2nd respondent proposes to pass any conditional interim order/stay, he shall state reasons for the same. (iii) Until such time, orders are passed on WPC No.16452 of 2023 4 Ext.P11 stay petition, all further proceedings pursuant to Ext.P2 assessment order shall be kept in abeyance. (iv) Needless to mention that, the direction to the 2nd respondent to dispose of Ext.P11 shall not preclude the 2nd respondent from considering and disposing of Ext.P3 appeal also, in accordance with law. Sd/- C.S. DIAS JUDGE SKP/29-05 WPC No.16452 of 2023 5 APPENDIX OF WP(C) 16452/2023 PETITIONER’S EXHIBITS: EXHIBIT P1 TRUE COPY OF STATEMENT OF INCOME AND INDIAN INCOME TAX RETURN IN ITR-4 FOR AY: 2014-15 SUBMITTED BY THE PETITIONER. EXHIBIT P2 TRUE COPY OF ASSESSMENT ORDER DATED 27.03.2022 FOR AY:2014-15 ISSUED U/S.147 READ WITH SEC.144 AND 144B OF IT ACT, BY 1ST RESPONDENT. EXHIBIT P3 TRUE COPY OF APPEAL IN FORM NO.35 DATED 26.04.2022 SUBMITTED AGAINST EXT-P2 ASSESSMENT BEFORE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF SHOW CAUSE NOTICE DATED 28.07.2022 IN PROPOSING TO IMPOSE PENALTY U/S.271(1)C OF IT ACT AY: 2014-15 PURSUANT TO EXT-P2 DEMAND, WHILE EXT-P3 APPEAL IS PENDING, ISSUED BY 1ST RESPONDENT. EXHIBIT P5 TRUE COPY OF REPLY DATED 31.08.2022 SUBMITTED AGAINST EXT-P4 SHOW CAUSE BEFORE 1ST RESPONDENT. EXHIBIT P6 TRUE COPY OF NOTICE U/S.221 (1) OF THE IT ACT, PROPOSING PENALTY, ISSUED BY 3RD RESPONDENT PURSUANT TO P2 DEMAND. EXHIBIT P7 TRUE COPY OF REPLY DATED 17.05.2023 SUBMITTED BEFORE 3RD RESPONDENT AGAINST EXT-P6 NOTICE, BEFORE 3RD RESPONDENT. EXHIBIT P8 TRUE COPY OF NOTICE DATED 11.04.2023, ISSUED U/S.250 OF IT ACT ISSUED BY 2ND RESPONDENT IN CONNECTION WITH HEARING OF EXT-P3 APPEAL. EXHIBIT P9 TRUE COPY OF ADDITIONAL GROUNDS OF APPEAL IN EXT-P3 APPEAL SUBMITTED ON 24.04.2023 EXHIBIT P10 TRUE COPY OF ARGUMENT NOTE ALONG WITH SUPPORTING DOCUMENTS SUBMITTED BEFORE 2ND RESPONDENT AT THE TIME OF HEARING OF EXT-P3 APPEAL. EXHIBIT P11 TRUE COPY OF STAY PETITION DATED 25.05.2023 SUBMITTED UNDER E-PROCEEDINGS BEFORE 1ST RESPONDENT, IN EXT-P3 APPEAL EXHIBIT P11(A) TRUE COPY OF STATEMENT OF CREDIT DURING THE YEAR 2013-14 (AY:2014-15) IN HDFC BANK ACCOUNT NO.15951530002488 SUBMITTED ALONG WITH EXT-P11 STAY PETITION BEFORE 1ST RESPONDENT. RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE "