Kalyan Jewellers India Limited V. The Assistant Commissioner of Income Tax Central Circle and Commissioner of Income Tax (Appeals) National Faceless Appeal Centre

WP(C)/41601/2023

AI Insights

The case involves M/s. Kalyan Jewellers India Limited, which filed a writ petition against the Assistant Commissioner of Income Tax and the Commissioner of Income Tax (Appeals). The petitioner sought a directive for the second respondent to expedite the consideration of their appeal, stay, and delay petitions related to an assessment order. The petitioner was concerned that the assessment order might be enforced before their appeals and petitions were resolved. The court heard arguments from both sides and decided to direct the second respondent to expedite the process and defer any further proceedings based on the assessment order until the petitions were resolved.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 681282 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 13-12-2023
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: C KUMAR
• Assessee Lawyers: HARISANKAR MENON; MEERA MENON; R SREEJITH; K MENON
• Keywords: Appeal; Assessment Order; Delay petition; Income Tax; Stay Petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS WEDNESDAY, THE 13TH DAY OF DECEMBER 2023 / 22ND AGRAHAYANA, 1945 WP(C) NO. 41601 OF 2023 PETITIONER: M/S. KALYAN JEWELLERS INDIA LIMITED, TC/32/204/1, SITARAM MILL ROAD, PUNKUNNAM, THRISUUR - 680 002. REPRESENTED BY ITS DIRECTOR, SEETHARAM T.K., PIN – 680002 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AYAKAR BHAVAN, ST NAGAR, THRISSUR, PIN – 680001 2 COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, DELHI, PIN – 110001 OTHER PRESENT: SRI C.AJITH KUMAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W .P .(C)No.41601/2023 -:2:- Dated this the 13th day of December, 2023 J U D G M E N T The writ petition is filed to direct the second respondent to consider and dispose of Ext P2 appeal, Ext P3 stay petition and Ext P4 delay petition, within a time period to be fixed by this Court and until such time, to defer further proceedings pursuant to Ext P1 assessment order. 2. The petitioner’s case is that, aggrieved by Ext P1 assessment order, the petitioner has preferred Ext P2 appeal, Ext P3 stay petition and Ext P4 delay petition before the second respondent. The petitioner is apprehensive that during the pendency of Exts P2 to P4, the respondents may enforce Ext P1 assessment order. Hence, the writ petition. 3. Heard; Sri. Harisankar V . Menon, the learned counsel appearing for the petitioner and Sri. C. Ajith W .P .(C)No.41601/2023 -:3:- Kumar, the learned standing counsel appearing for the respondents. 4. Having considered the pleadings and materials on record and taking note of the fact that Exts P2 to P4 are pending consideration before the second respondent, I deem it appropriate to dispose of the writ petition in the following manner: Resultantly, I order the writ petition as follows: (i) The second respondent is directed to consider and dispose of Ext P4 delay 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 second respondent condones the delay, he shall also simultaneously consider and dispose of Ext P3 stay petition, in accordance with law, after affording the petitioner an opportunity of being heard. W .P .(C)No.41601/2023 -:4:- (iii) Needless to mention, if the second respondent proposes to pass any conditional order of stay, he shall state reasons for the same. (iv) Until such time orders are passed on Exts P3 & P4, all further proceedings pursuant to Ext P1 assessment order shall stand deferred. Sd/- C.S.DIAS,JUDGE DST/13.12.23 //True copy// P .A. To Judge W .P .(C)No.41601/2023 -:5:- APPENDIX PETITIONER EXHIBITS EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT DTD. 30-06-2022 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 03-11-2023 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 03-11-2023 EXHIBIT P4 COPY OF DELAY CONDONATION PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 03-11-2023 RESPONDENTS EXHIBITS : NIL "