Mohammed Ali Muslimveettil V. The Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer National Faceless Assessment Centre, Delhi and National Faceless Appeal Centre Delhi, represented by the Commissioner of Income Tax (Appeals)

WP(C)/32044/2023

AI Insights

The case involves Mohammed Ali Muslimveettil, the petitioner, who is contesting an assessment order issued by the Income Tax Department under the Income Tax Act, 1961. The assessment for the year 2021-2022 resulted in a demand of Rs.16,82,26,518, which included a penalty of Rs.11,21,51,012. The petitioner filed appeals against this order, along with applications for condonation of delay and stay, which were not considered, leading to the writ petitions. The court's decision was to ensure that the appeals are considered and that any recovery actions are paused pending the final decision on the appeals.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 797859 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 03-10-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: HARISANKAR MENON; MEERA MENON; R SREEJITH; K MENON
• Keywords: Assessment; Condonation of delay; Income Tax; Penalty; Stay Application
• Section: 144; 270(A); 144(b)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 3RD DAY OF OCTOBER 2023 / 11TH ASWINA, 1945 WP(C) NO. 32044 OF 2023 PETITIONER/S: MOHAMMED ALI MUSLIMVEETTIL AGED 47 YEARS MUSLIMVEETTIL HOUSE, KONDOORKARA, ONGALLUR, PATTAMBI, PALAKKAD, PIN - 679313 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 NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, PIN - 110001 2 NATIONAL FACELESS APPEAL CENTRE DELHI , REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS)., PIN - 110001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.10.2023, ALONG WITH WP(C).32024/2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NOs. 32044 OF 2023 & 32024 OF 2023 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 3RD DAY OF OCTOBER 2023 / 11TH ASWINA, 1945 WP(C) NO. 32024 OF 2023 PETITIONER/S: MOHAMMED ALI MUSLIMVEETTIL AGED 47 YEARS MUSLIMVEETTIL HOUSE, KONDOORKARA, ONGALLUR, PATTAMBI, PALAKKAD, PIN - 679313 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 NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, PIN - 110001 2 NATIIONAL FACELESS APPEAL CENTRE DELHI , REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS)., PIN - 110001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.10.2023, ALONG WITH WP(C).32044/2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NOs. 32044 OF 2023 & 32024 OF 2023 3 JUDGMENT Dated this the 3rd day of October, 2023 1.These writ petitions have been filed by the petitioner, who is an assessee under the provisions of the Income Tax Act,1961 (‘the Act’for short). The assessing authority has finalised the assessment by Ext.P1 order dated 28.06.2023 under Section 144 r/w Section 144 B and Section 270 A of Act for the assessment year 2021-2022, creating a demand of Rs.16,82,26,518/- inclusive of Rs.10,09,85,255/- and penalty of Rs.11,21,51,012/-. Against the two orders, the petitioner has filed an appeal before the 2nd respondent along with application for condonation of delay for filing the appeals as well as the stay application. 2.Learned counsel for the petitioner submits that the appeals has not been taken for consideration and the authorities are proceeding to recover the entire assessed amount against the petitioner. 3.Shri. Jose Joseph, the learned Standing Counsel for the revenue submits that this court may grant two months time for taking a decision on the application for condonation WP(C) NOs. 32044 OF 2023 & 32024 OF 2023 4 of delay and the stay application . 4.Considering the aforesaid submission, the present writ petitions are disposed of with a direction to the 2nd respondent to consider the applications for condonation of delay, and decide the same within a period of two months. Any recovery made from the petitioner in respect of the assessment and penalty orders shall be subject to the final outcome of the appeals pending before the 2nd respondent. Sd/- DINESH KUMAR SINGH JUDGE SJ WP(C) NOs. 32044 OF 2023 & 32024 OF 2023 5 APPENDIX OF WP(C) 32024/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER FOR THE YEAR 2021-22 ISSUED BY THE 1ST RESPONDENT DTD. 23-12-2022 Exhibit P2 COPY OF APPEAL FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2021-22 DTD. 16-09-2023 Exhibit P3 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTGD. 15-09-2023 Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTGD. 15-09-2023 WP(C) NOs. 32044 OF 2023 & 32024 OF 2023 6 APPENDIX OF W P(C) 32044/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2021-22 DTD. 28-06-2023 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2021-22 DTD. 18-09-2023 Exhibit P3 COPY OF DELAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 15-09-2023 Exhibit P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 15-09-2023 "