JOMY JACOB V. THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER

WP(C)/26803/2022

AI Insights

The case involves Jomy Jacob, the petitioner, who challenged an assessment order (Ext.P1) issued by the Income Tax Officer, National Faceless Assessment Centre, Delhi. The petitioner filed an appeal and a stay petition with the National Faceless Appeal Centre (2nd respondent) and simultaneously with the Commissioner of Income Tax (Appeals), Kochi (3rd respondent). The stay petition with the 3rd respondent was granted but with a condition to deposit 20% of the demanded amount, which the petitioner contested, citing similar cases where no such condition was imposed. The court found procedural discrepancies in the handling of the stay application and directed the 2nd respondent to re-evaluate the stay application without the deposit condition.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 682919 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 22-08-2022
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: HARISANKAR MENON; MEERA MENON; R SREEJITH; K KRISHNA
• Keywords: Assessment Order; Faceless Appeal; Income Tax; Stay Petition

Judgement Text

"W.P(C) .26803/22 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 22ND DAY OF AUGUST 2022 / 31ST SRAVANA, 1944 WP(C) NO. 26803 OF 2022 PETITIONER/S: JOMY JACOB AGED 44 YEARS VETTIKKATT MACHINGAL BUILDING, A.R. NAGAR GRAMAPANCHAYATH, KOLAPPURAM, MALAPPURAM , PIN - 676306 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENT/S: 1 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE DELHI , PIN - 110001 2 COMMISSIONER OF INCOME TAX APPEALS NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN - 110001 3 THE COMMISSIONER OF INCOME TAX (APPEALS) POORNIMA BUILDINGS, PANAMPILLY NAGAR, KOCHI, PIN - 682036 4 THE INCOME TAX OFFICER INCOME TAX DEPARTMENT, WARD-2, TIRUR, MALAPPURAM, PIN – 676101 SRI. CHRISTOPHER ABRAHAM (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C) .26803/22 2 JUDGMENT Aggrieved by Ext.P1 order of assessment the petitioner filed Ext.P2 appeal along with Ext.P3 stay petition before the 2nd respondent – National Faceless Appeal Centre. Simultaneously, the petitioner also filed a stay petition before the assessing authority, who has, by Ext.P4 order, imposed a condition on deposit of an amount equivalent to 20% of demand as a condition for stay of further proceedings. 2. The learned counsel appearing for the petitioner states that in similar matters, the Appellate Authority has not imposed any condition and the petitioner will be put to great prejudice if he is required to deposit 20% of the amount demanded in Ext.P1, as a condition for stay. 3. The learned Standing Counsel appearing for the department would point out that the stay petition appears to have been filed before the Commissioner of Income Tax (Appeals), Kochi (the 3rd respondent) and the petitioner has not even filed any stay petition before the 2nd respondent. 4. The learned counsel for the petitioner states that Ext.P3 application was in fact filed before the 2nd respondent and the stay application has been uploaded along with the appeal filed before the 2nd respondent. It is submitted that only mistake committed is that it was addressed to the 3rd respondent. Having regard to the facts and circumstances of the case, the 2nd respondent is directed to consider and pass orders on Ext.P3 application for W.P(C) .26803/22 3 stay, after affording an opportunity of hearing to the petitioner, if the same has been received along with Ext.P2 appeal. Till such time as orders are passed, as above, on Ext.P3, the proceedings for recovery of any amount due under Ext.P1 shall be kept in abeyance. The writ petition is disposed of as above. Sd/- GOPINATH P. JUDGE okb/ //True copy// P.S. to Judge W.P(C) .26803/22 4 APPENDIX OF WP(C) 26803/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DTD. 31-03- 2022 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 21-05-2022 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFOPRE THE 3RD RESPONDENT DTD,. 10-06-2022 Exhibit P4 COPY OF ORDER ISSUED BY THE 4TH RESPONDENT DTD. 15-07-2022 "