M,/S. MANAPPURAM JEWELLERS LTD. V. THE ADDITIONAL/JOINT/DEPUITY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER

WP(C)/17018/2023

AI Insights

The case involves M/s. Manappuram Jewellers Ltd., which filed a writ petition against the Income Tax authorities concerning an assessment order (Ext P1) issued for the year 2021-22. The petitioner filed an appeal (Ext P2) and a stay petition (Ext P3) with the second respondent, the National Faceless Appeal Centre, on January 30, 2023, challenging the assessment order. The stay petition was not considered, and the third respondent issued a letter (Ext P4) threatening to implement the assessment order. The petitioner sought judicial intervention to expedite the consideration of the stay petition and halt the implementation of the assessment order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 768437 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 29-05-2023
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: HARISANKAR MENON; MEERA MENON; R SREEJITH; K MENON
• Keywords: Appeal; Assessment Order; Faceless Appeal; Faceless assessment; Income Tax; Stay Petition

Judgement Text

"1 WP(C) No.17018 of 2023 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS MONDAY, THE 29TH DAY OF MAY 2023 / 8TH JYAISHTA, 1945 WP(C) NO. 17018 OF 2023 PETITIONER/S: M/S. MANAPPURAM JEWELLERS LTD. ,154A, FIRST FLOOR, MANAPPURAM HOUSE, VALAPPAD, THRISSUR, REPRESENTED BY ITS CHIEF FINANCIAL OFFICER, BASANT BHASKAR, PIN - 680567 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S: 1 THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE DELHI, PIN - 110001 2 NATIONAL FACELESS APPEAL CENTRE DELHI , REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS), PIN - 110001 3 THE INCOME TAX OFFICER DCIT CIRCLE 1 (1), & TPS, AAYAKAR BHAVAN, INCOME TAX OFFICE, SAKTHANTHAMPURAN NAGAR, THRISSUR, PIN - 680001 BY SRI.JOSE JOSEPH, THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 WP(C) No.17018 of 2023 C.S DIAS,J. --------------------------- WP(C) No.17018 of 2023 ----------------------------- Dated this the 29th day of May, 2023 JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Exts P2 appeal and P3 stay petition expeditiously. 2. The petitioner’s case is that, aggrieved by Ext P1 assessment order, the petitioner has preferred Ext P2 appeal before the second respondent along with Ext P3 stay petition. Ext P3 stay petition was filed as early as on 30.1.2023. However, the same has not been considered by the second respondent. In the meantime, the respondents are threatening to proceed with the implementation of Ext P1 order, for which the third respondent has issued Ext P4 letter. Hence the writ petition. 3 WP(C) No.17018 of 2023 3. Heard; Sri.Harisankar V Menon, the learned counsel appearing for the petitioner and Sri.Jose Joseph, the learned counsel appearing for the respondents. 4. Having considered the fact that Exts P2 and P3 are pending consideration before the second respondent since 30.1.2023, I deem it appropriate to dispose of the writ petition in the following manner: (i) The second respondent is directed to consider and dispose of Ext P3 stay petition, in accordance with law and as expeditiously as possible, at any rate within a period of two months from the date of receipt of a certified copy of the judgment, after affording the petitioner an opportunity of being heard. (ii) If the second respondent proposes to pass a conditional order of stay, he shall state reasons for the same. 4 WP(C) No.17018 of 2023 (iii) Until such time orders are passed on Ext P3 stay petition, all further proceedings pursuant to Exts P1 and P4 shall be kept in abeyance. sd/- sks/29.5.2023 C.S.DIAS, JUDGE 5 WP(C) No.17018 of 2023 APPENDIX OF WP(C) 17018/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2021-22 DTD. 27- 12-2022 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 26-01-2023 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 30-01-2023 Exhibit P4 COPY OF LETTER ISSUED BY THE 3RD RESPONDENT DTD. 08-05-2023 "