Koothery Narayanan Vijayan V. Assessment Unit - Income Tax Department, National Faceless Assessment Centre, New Delhi and The Commissioner of Income Tax (Appeal), O/O. The Commissioner of Income Tax, I S Press Road, Ernakulam and Income Tax Officer, Non Corporation Ward 2 (4) & TPS, Central Revenue Building, I.S. Press Road, Ernakulam and The Commissioner of Income Tax (Appeal), Appeal Unit, National Faceless Assessment Centre (NAFAC), E-Ramp, Jawaharlal Nehru Stadium, New Delhi

WP(C)/8867/2024

AI Insights

The case involves Koothery Narayanan Vijayan, the petitioner, who challenged an assessment order under the Income Tax Act, 1961 for the assessment year 2018-2019. The petitioner sought a stay on the recovery proceedings initiated by the Income Tax Department following the assessment order. The primary legal issue was the delay in filing the appeal against the assessment order and the subsequent request for a stay on the recovery proceedings. The court's decision focused on ensuring that the petitioner's right to a fair hearing on the stay application was upheld, and that the recovery proceedings did not proceed until the stay application was resolved.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 814303 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 12-03-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CYRIAC TOM
• Assessee Lawyers: G KRISHNAKUMAR; AGNET JARARD; VINAY A J
• Keywords: Assessment; Condonation of delay; Income Tax; Stay Petition
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 12TH DAY OF MARCH 2024 / 22ND PHALGUNA, 1945 WP(C) NO. 8867 OF 2024 PETITIONER/S: KOOTHERY NARAYANAN VIJAYAN, AGED 74 YEARS S/O.NARAYANAN, VENATTIL HOUSE, PALLURUTHYVELI , PALLURUTHY, KOCHI- 682006, NOW RESIDING AT 12/A, SASTHA NAGAR, PUTHUSERY WEST, KANJIKODE WEST S.O., PALAKKAD, PIN - 678623 BY ADVS. G.KRISHNAKUMAR AGNET JARARD VINAY JOHN.A.J RESPONDENT/S: 1 ASSESSMENT UNIT -INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI, PIN - 110001 2 THE COMMISSIONER OF INCOME TAX ( APPEAL), O/O. THE COMMISSIONER OF INCOME TAX, I S PRESS ROAD, ERNAKULAM, PIN - 682018 3 INCOME TAX OFFICER, NON CORPORATION WARD 2 (4) & TPS,CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, ERNAKULAM, KOCHI, PIN - 682018 4 THE COMMISSIONER OF INCOME TAX ( APPEAL), APPEAL UNIT , NATIONAL FACELESS ASSESSMENT CENTRE (NAFAC) ROOM NO 401,2ND FLOOR , E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003 OTHER PRESENT: CYRIAC TOM- SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- W.P.(C) No. 8867 of 2024 JUDGMENT Petitioner suffered Ext.P2 order of assessment under the provisions of the Income Tax Act, 1961 for the assessment year 2018- 2019. Petitioner has preferred Ext.P5 appeal along with Ext.P6 application for stay before the 4th respondent. The only limited relief sought for by the petitioner is for a direction to the 4th respondent to consider and pass orders on Ext.P6 stay petition, after affording an opportunity of hearing to the petitioner, and to keep the recovery proceedings pursuant to Ext.P2 in abeyance till a decision is taken on the stay petition. 2. The learned Standing Counsel appearing for the Income Tax Department would point out that there is a delay in filing the appeal. 3. Having heard the learned counsel appearing for the petitioner and the learned Standing Counsel appearing for the Department, this writ petition stands disposed of directing the 4th respondent to consider and pass orders on Ext.P6 stay petition and on the issue of condonation of delay, after affording an opportunity of hearing to the -3- W.P.(C) No. 8867 of 2024 petitioner. Till such time the orders are passed by the 4th respondent on the applications as above, any proceedings for recovery of amount due in terms of Ext.P2 order of assessment shall be kept in abeyance. It is made clear that the 4th respondent need to pass orders on the stay petition, on merits, only if he decides to condone the delay in filing the appeal. sd/- GOPINATH P., JUDGE das -4- W.P.(C) No. 8867 of 2024 APPENDIX OF WP(C) 8867/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE DEATH CERTIFICATE OF THE PETITIONER'S SON SRI. VINURAJVIJAYAN DATED 03.11.2020 Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 28.03.2023 PASSED BY THE 1ST RESPONDENT Exhibit P3 TRUE COPY OF THE DEMAND NOTICE FROM THE FIRST RESPONDENT , DATED 14.09.2023 Exhibit P4 TRUE COPY OF THE COMPUTATION SHEET DATED 28.03.2023 ISSUED BY THE 1ST RESPONDENT Exhibit P5 TRUE COPY OF THE MEMORANDUM OF APPEAL FOR THE ASSESSMENT YEARS 2018-2019 PENDING BEFORE THE 4TH RESPONDENT Exhibit P6 TRUE COPY OF THE ACKNOWLEDGMENT OF STAY PETITION FILED BEFORE THE 4TH RESPONDENT "