MAHESWARI TEXTILES V. INCOME TAX OFFICER

WP(C)/39859/2022

AI Insights

The case involves Maheswari Textiles, represented by its managing partner, Sri Nagaraja Reddiar, who filed a writ petition against the Income Tax Officer and the Commissioner of Income Tax (Appeals) concerning an assessment order for the year 2017-18. The petitioner had filed an appeal against the assessment order but did not file a stay application, leading to the issuance of a demand notice during the pendency of the appeal. The court was approached to keep the recovery proceedings in abeyance until the appeal was decided. The respondent's counsel suggested that the petitioner could file a stay petition through the e-filing portal or directly with the jurisdictional Assessing Officer, who would then transfer it to the National Faceless Appeal Centre for determination.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 679610 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 15-12-2022
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: ANIL NAIR; TELMA RAJU; EDATHARA KRISHNAN; P K BIJU; ANJANA A
• Keywords: Appeal; Assessment Order; Demand notice; Stay Petition
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 15TH DAY OF DECEMBER 2022 / 24TH AGRAHAYANA, 1944 WP(C) NO. 39859 OF 2022 PETITIONER/S: MAHESWARI TEXTILES MAHESWARI BUILDING, MULLACKAL ALLEPPEY, KERALA REPRESENTED BY ITS MANAGING PARTNER, SRI. NAGARAJA REDDIAR, PIN - 688011 BY ADVS. ANIL D. NAIR TELMA RAJU EDATHARA VINEETA KRISHNAN P.K.BIJU ANJANA A. RESPONDENT/S: 1 INCOME TAX OFFICER ASSESSMENT UNIT NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI, PIN - 110001 2 THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE NEW DELHI, PIN - 110001 3 INCOME TAX OFFICER WARD -1 & TPS ALAPPUZHA KERALA, PIN - 688001 ADV. JOSE JOSEPH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 39859 OF 2022 2 JUDGMENT Petitioner suffered Ext.P1 order of assessment under the provisions of the Income Tax Act, 1961, for the assessment year 2017-18. Being aggrieved by Ext.P1 order of assessment, petitioner has filed Ext.P2 appeal before the National Faceless Appeal Centre (the 2nd respondent) . However, the petitioner has not filed any stay application. The petitioner has approached this Court, being aggrieved by the fact that pending consideration of the appeal by the National Faceless Appeal Centre, Ext.P3 demand notice has been issued to the petitioner. 2. Learned counsel appearing for the respondent Department submits that, as per the instructions received by him, the e-filing portal is now opened and the petitioner can very well file a stay petition in Ext.P2 appeal. It is submitted that if the petitioner is unable to upload a stay petition, the petitioner can file a stay petition before the jurisdictional Assessing Officer, who shall transfer the stay petition to the National Faceless Appeal Centre, for determination. 3. Learned counsel appearing for the petitioner submits that the petitioner will file a stay petition in the WP(C) NO. 39859 OF 2022 3 manner suggested by the learned Standing Counsel and the proceedings for recovery of any amount due under Ext.P1 may be kept in abeyance till a decision is taken on the stay petition to be filed by the petitioner. 4. Having heard the learned counsel appearing for the petitioner and the learned Standing Counsel appearing for the respondent Department, this writ petition will stand disposed of, directing that if the petitioner files a stay petition either before the National Faceless Appeal Centre through e-filing portal or before the jurisdictional Assessing Officer, any proceedings for recovery of amounts under Ext.P1 order of assessment shall be kept in abeyance till a decision is taken on the stay petition to be filed by the petitioner. This benefit shall be available to the petitioner only if the stay petition is filed within ten days from today. The writ petition will stand disposed of as above. sd/- GOPINATH P. JUDGE ajt WP(C) NO. 39859 OF 2022 4 APPENDIX OF WP(C) 39859/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 29- 03-2022 ISSUED BY THE 1ST RESPONDENT FOR THE A.Y. 2017-18. Exhibit P2 TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT DATED 16-04-2022. Exhibit P3 TRUE COPY OF THE DEMAND NOTICE DATED 13.10.2022 FOR THE A.Y. 2017-18 ISSUED BY THE 3RD RESPONDENT. "