Kadamat Madhavan Shibu V. The Income Tax Officer, Ward 1 & TPS and The Assessment Unit, Income Tax Department, National E-Assessment Center and The Commissioner of Income Tax (Appeals), National Faceless Appeal Center (NFAC)

WP(C)/10082/2024

AI Insights

The case involves Kadamatt Madhavan Shibu, the petitioner, who challenged the assessment and penalty orders issued by the Income Tax Department for the assessment year 2021-22. The petitioner filed appeals against these orders along with applications for stay due to the financial demands imposed by the orders. The primary legal issue was the delay in filing these appeals and the request for a stay on the recovery proceedings until the appeals were heard. The court's decision focused on whether to condone the delay in filing the appeals and to grant the requested stays.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 674170 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 14-03-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CYRIAC TOM
• Assessee Lawyers: DIVYA RAVINDRAN; ANITHA MUTHIRENTH
• Keywords: Condonation of delay; Income tax assessment; Penalty; Stay Application
• Section: 143; 144B; 271AAC(1)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 14TH DAY OF MARCH 2024 / 24TH PHALGUNA, 1945 WP(C) NO. 10082 OF 2024 PETITIONER/S: KADAMMAT MADHAVAN SHIBU, AGED 47 YEARS KADAMATTU HOUSE, BISONVALLEY, IDUKKI, KERALA, PIN - 685565 BY ADVS. DIVYA RAVINDRAN ANITHA MATHAI MUTHIRENTHY RESPONDENT/S: 1 THE INCOME TAX OFFICER, WARD 1 & TPS, 1ST FLOOR, MAHIMA TOWERS TEMPLE BYE PASS ROAD, SH 8, THODUPUZHA, KERALA, PIN - 685584 2 THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL E-ASSESSMENT CENTER, NEW DELHI, REPRESENTED BY THE INCOME TAX OFFICER, PIN - 110001 3 THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTER (NFAC), NEW DELHI, PIN - 110001 OTHER PRESENT: SRI.CYRIAC TOM-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C)No.10082 of 2024 2 J U D G M E N T The petitioner suffered Ext.P1 order of assessment and Ext.P2 order of penalty for the assessment year 2021-22 under the provisions of the Income Tax Act, 1961. The petitioner preferred Exts.P3 and P4 appeals together with Exts.P5 and P6 applications for stay. 2. The learned counsel for the petitioner submits that there is some delay in filing the appeals and sufficient cause has been shown for condoning the delay as well. It is submitted that, pending consideration of the applications for condonation of delay and the applications for stay, any proceedings for recovery of amounts due under Exts.P1 and P2 orders may be suspended. 3. Heard the learned Standing Counsel for the Income Tax Department also. WP(C)No.10082 of 2024 3 Having heard the learned counsel appearing for the petitioner and the learned Standing Counsel appearing for the Income Tax Department, this writ petition will stand disposed of directing the third respondent to consider and pass orders on Exts.P5 and P6 applications for stay filed in Exts.P3 and P4 appeals, while also considering the question as to whether the delay in filing the appeals can be condoned. Till such time orders are passed on Exts.P5 and P6 the demands in Exts.P1 and P2 orders shall remain suspended. It is made clear that the third respondent needs to pass orders on Exts.P5 and P6 applications for stay, on merits, only if he decides to condone the delay in filing Exts.P3 and P4 appeals. Order as above will be issued after affording an opportunity of hearing to the petitioner. Sd/- GOPINATH P ., JUDGE rkj WP(C)No.10082 of 2024 4 APPENDIX OF WP(C) 10082/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT UNDER SECTION 143 R.W.S 144B OF THE ACT DATED 19.12.2022 FOR AY 2021-22 ALONG WITH DEMAND NOTICE AND COMPUTATION Exhibit P2 THE TRUE COPY OF THE PENALTY ORDER DATED 27.06.2023 ISSUED BY THE 2 ND RESPONDENT UNDER SECTION 271AAC(1) OF THE ACT Exhibit P3 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 14.01.2024 FILED AGAINST THE EXT P1 ORDER OF ASSESSMENT FOR AY 2021-22 IN FORM 35 Exhibit P4 THE TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 13.01.2024 FILED AGAINST THE EXT P2 ORDER OF PENALTY FOR AY 2021-22 IN FORM 35 Exhibit P5 TRUE COPY OF THE STAY PETITION FOR AY 2021-22 DATED 11.01.2024 FILED AGAINST THE DEMAND NOTICE ISSUED ALONG WITH EXT P1 ORDER OF ASSESSMENT Exhibit P6 TRUE COPY OF THE STAY PETITION DATED 13.01.2024 FOR AY 2021-22 FILED AGAINST THE DEMAND NOTICE ISSUED ALONG WITH EXT P2 ORDER OF PENALTY Exhibit P7 TRUE COPY OF THE NOTICE ISSUED BY THE 1 ST RESPONDENT DATED 12.10.2023 "