Heartwares Medicals India Private Limited V. Assessment Unit, Income Tax Department, National Faceless Assessment Centre (NFAC), New Delhi

WP(C)/22473/2023

AI Insights

The case involves Heartwares Medicals India Private Limited, which filed a writ petition challenging a penalty order issued by the Income Tax Department under Section 271AA of the Income Tax Act for the assessment year 2021-22. The petitioner had previously challenged an assessment order in a related writ petition, W.P.(C) No.2789 of 2023, which was disposed of by allowing the petitioner to file an appeal. Following this precedent, the court in the current petition also directed the petitioner to file an appeal against the penalty order, providing a stay on the recovery of the penalty for 15 days to allow for the filing of the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 799788 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 29-11-2023
• Assessment Year: misc
• Other Referred Cases: W.P.(C) No.2789 of 2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH; CHRISTOPHER ABRAHAM
• Assessee Lawyers: ANIL NAIR; ANJANA
• Keywords: Assessment Year; Certiorari; Certiorari; Income Tax; Penalty order; Stay of recovery; Writ petition
• Section: 271AA

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 29TH DAY OF NOVEMBER 2023 / 8TH AGRAHAYANA, 1945 WP(C) NO. 22473 OF 2023 PETITIONER: HEARTWARES MEDICALS INDIA PRIVATE LIMITED, DOOR NO. 3/1008-B, IMA HALL ROAD, NADAKKAVU, CALICUT,PIN – 673011, KERALA, INDIA, REPRESENTED BY ITS MANAGING DIRECTOR MR.SHIHABUDEEN K. BY ADVS. ANIL D. NAIR ANJANA A. RESPONDENTS: ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), NEW DELHI, PIN - 110001 BY ADVS. JOSE JOSEPH CHRISTOPHER ABRAHAM - SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 22473 OF 2023 2 J U D G M E N T This writ petition has been filed seeking the following reliefs: “(i) Call for the records leading to issuance of Exhibit P5 and quash the same by issuing a writ of certiorari: (ii) Pending hearing and final disposal of the writ petition, this Hon'ble Court be pleased to grant stay of recovery of penalty due under Exhibit P5 order. (iii) Issue such other and further reliefs as this Hon'ble Court may deem fit and proper in the interest of justice.” 2. The petitioner had also filed a writ petition as W.P.(C) No.2789 of 2023 challenging the assessment order dated 26.12.2022 in respect of the assessment year 2021-22. The said writ petition was finally disposed of vide judgment dated 22.11.2023, granting liberty to the petitioner to file appeal against the said order within a period of 15 days from the date of the order and if such appeal was filed before the appellate authority, the appeal should be considered on merits without going into the question of limitation. 3. In the present writ petition, the penalty order has been challenged in respect of the same assessment year passed under Section 271AA of the Income Tax Act. Since in respect of the challenge against the assessment order in W.P.(C) No.2798 of 2023, the petitioner therein had been relegated to file appeal, the present writ petition is also disposed of in terms of the order dated WP(C) NO. 22473 OF 2023 3 22.11.2023 passed in W.P.(C)No.2789 of 2023 with liberty to the petitioner to file appeal against the impugned penalty order. If the said appeal is filed within a period of 15 days from today, the Appellate Authority should consider the appeal in accordance with the law without going into the question of limitation. It is further directed that no coercive steps to be taken against the petitioner for a period of 15 days from today for realization of the penalty amount as assessed in the impugned order. Sd/- DINESH KUMAR SINGH JUDGE rp WP(C) NO. 22473 OF 2023 4 APPENDIX OF WP(C) 22473/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 26.12.2022 ISSUED BY THE RESPONDENT FOR THE A.Y. 2021-22 Exhibit P2 TRUE COPY OF THE ISSUE RAISED ON 19.6.2023 WITH THE GRIEVANCE CELL BY THE PETITIONER Exhibit P3 TRUE COPY OF THE REPLY DATED 23.6.2023 ALONG WITH THE COPIES OF INTERIM ORDERS SUBMITTED BY THE PETITIONER Exhibit P4 TRUE COPY OF THE CLOSURE REPORT DATED 26.6.2023 ISSUED BY THE GRIEVANCE CELL Exhibit P5 TRUE COPY OF THE ORDER DATED 30.6.2023 ALONG WITH NOTICE OF DEMAND UNDER SEC.156 ISSUED BY THE RESPONDENT "