Kunnappilly Builders LL.P V. Additional/Joint/Deputy/Assistant Commissioner of Income Tax/ Income Tax Officer National Faceless Assessment Centre, Delhi and Commissioner of Income Tax (Appeals), National Faceless Assessment Centre (NFAC), New Delhi and Income Tax Officer Corporate Ward 1 (1), Kochi

WP(C)/33187/2023

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Kunnappilly Builders LLP filed a writ petition against the Income Tax authorities, seeking a directive for the expeditious handling of their pending appeal and stay application concerning an assessment for the year 2015-16. The petitioner was assessed a substantial income tax and interest for not filing a return, despite purchasing property worth Rs. 6,30,00,000 in the relevant assessment year. The court declined to stay the demand but ordered a swift resolution of the pending applications.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 814517 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 17-10-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Assessee Lawyers: ANIL NAIR; TELMA RAJU; AADITYA NAIR
• Keywords: Faceless assessment; Income tax assessment; Non-filing of return; Stay on demand
• Section: 147; 148; 144; 144B

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 17TH DAY OF OCTOBER 2023 / 25TH ASWINA, 1945 WP(C) NO. 33187 OF 2023 PETITIONER: KUNNAPPILLY BUILDERS LL.P 40/1803, N2, FLAT NO.7C, SAMUDRA DARSHAN APARTMENT, MARINE DRIVE, KOCHI, KERALA, PIN – 682 011 REPRESENTED BY ITS PARTNER MS. SREEDEVI GOPALAKRISHNAN. BY ADVS. ANIL D. NAIR TELMA RAJU AADITYA NAIR RESPONDENTS: 1 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, PIN – 110 001. 2 COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), NEW DELHI, PIN – 110 001. 3 THE INCOME TAX OFFICER CORPORATE WARD 1 (1), KOCHI, PIN – 682 018. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 33187 OF 2023 2 DINESH KUMAR SINGH, J. -------------------------------------------- WP(C) NO. 33187 OF 2023 -------------------------------------------- Dated this the 17th day of October, 2023 J U D G M E N T 1. The present writ petition has been filed by the petitioner for a direction to the 2nd respondent to consider and decide Ext.P2 appeal and Ext.P3 application expeditiously. 2. The petitioner, the builder has been assessed for the assessment year 2015-16 under Sections 147 read with 144 and 144B of the Income Tax Act, 1961 (The Act for short). The total assessed income of the petitioner is Rs.6,30,30,000/- on which tax and interest to an extent of Rs.5,65,32,168/- has been assessed. The petitioner admittedly did not file the return for the WP(C) NO. 33187 OF 2023 3 assessment year 2015-16 though he brought property for value of Rs. 6,30,00,000/- in the said assessment year. The petitioner was issued notice under Section 148 of the Act and thereafter the assessment order has been issued under Sections147, 144 and 144B of the Income Tax Act, 1961. As the appeals are pending and no interim order has been passed, this Court cannot entertain this writ petition and stay the demand as prayed by the learned counsel for the petitioner. 3. In view thereof, the present writ petition is disposed of with a direction to the 2nd respondent to consider and decide Ext.P2 appeal and Ext.P3 application expeditiously within a period of two months and if it is not possible to decide the appeal within the period of two months, atleast the application for stay should be decided within the WP(C) NO. 33187 OF 2023 4 said period. 4. With the aforesaid direction, the present writ petition is disposed of. Sd/- DINESH KUMAR SINGH JUDGE rpr WP(C) NO. 33187 OF 2023 5 APPENDIX OF WP(C) 33187/2023 PETITIONER’S EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2015-16 DATED 29.03.2022 ISSUED BY THE 1ST RESPONDENT. Exhibit P2 TRUE COPY OF THE APPEAL FOR THE ASSESSMENT YEAR 2015-16 FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER DATED 25.5.2022. Exhibit P3 TRUE COPY OF THE PETITION FOR STAY FILED BEFORE THE 2ND RESPONDENT BY THE PETITIONER DATED 25.5.2022. Exhibit P4 TRUE COPY OF LETTER DATED 23.7.2022 ISSUED BY THE 3RD RESPONDENT. Exhibit P5 TRUE COPY OF THE REPLY DATED 6.8.2022 ALONG WITH ACKNOWLEDGMENT. Exhibit P6 TRUE COPY OF THE NOTICE DATED 11.10.2022 ISSUED BY THE 3RD RESPONDENT. Exhibit P7 TRUE COPY OF THE REPLY DATED 27.10.2022 ALONG WITH ACKNOWLEDGEMENT. Exhibit P8 TRUE COPY OF THE LETTER DATED 26.09.2023 ISSUED BY THE 3RD RESPONDENT. "