MR. MOHAMMEDALI KURUMBATHOOR V. THE JOINT COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/19102/2024

AI Insights

The case involves Mr. Mohammedali Kurumbathoor, the petitioner, who is an assessee under the Income Tax Act, 1961. He challenged an ex-parte assessment order (Ext.P1) issued under Section 144 read with Section 144B of the Act, by filing a statutory appeal (Ext.P2) and a stay petition (Ext.P4) before the Commissioner of Income Tax (Appeals). During the pendency of the appeal, a demand notice (Ext.P3) was issued based on the assessment order. The petitioner sought judicial intervention to ensure the appeal and stay petition were considered before any recovery actions were taken based on the assessment order.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 671187 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 12-06-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM; P R KUMAR
• Assessee Lawyers: K LATHA JOMTON; F PAYANKAN
• Keywords: Demand notice; Ex-parte assessment order; Statutory Appeal; Stay Petition
• Section: 144; 246A; 144B; 156

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN WEDNESDAY, THE 12TH DAY OF JUNE 2024 / 22ND JYAISHTA, 1946 WP(C) NO. 19102 OF 2024 PETITIONER: MR. MOHAMMEDALI KURUMBATHOOR AGED 59 YEARS S/O. MUHAMMED HAJI, RESIDING AT KURAMBATHUR HOUSE, ALANALLUR, KACHERIPARAMBU, KERALA, INDIA, PIN – 678 601. BY ADVS. K.LATHA JOMTON F. PAYANKAN RESPONDENTS: 1 THE JOINT COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE (NFAC), ROOM NO. 245-A, NORTH BLOCK, NEW DELHI, PIN – 110 001. THE DESCRIPTION OF THE 1ST RESPONDENT IS SUO MOTU CORRECTED AS “THE COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE (NFAC), ROOM NO. 245-A, NORTH BLOCK, NEW DELHI, PIN – 110 001.” 2 THE INCOME TAX OFFICER OFFICE OF THE INCOME TAX OFFICER, WARD 1 & TPS, PALAKKAD, PIN – 678 001. SRI. CHRISTOPHER ABRAHAM SRI. P.R.AJITH KUMAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.06.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.19102 OF 2024 2 JUDGMENT The description of the 1st respondent in the cause title is suo motu corrected as the Commissioner of Income T ax (Appeals), Income T ax Department, National Faceless Appeal Centre (NFAC), Room No.245-A, North Block, New Delhi – 110 001. 2. The petitioner is an assessee under the Income T ax Act, 1961 (for short, ‘the Act’). Against Ext.P1 ex-parte assessment order under Section 144 read with Section 144B of the Act, the petitioner has preferred Ext.P2 statutory appeal under Section 246A of the Act before the 1st respondent, the Commissioner of Income T ax (Appeals). The petitioner has also preferred Ext.P4 stay petition. The petitioner states that during the pendency of Ext.P2 appeal, Ext.P3 demand notice has been issued pursuant to Ext.P1 assessment WP(C).No.19102 OF 2024 3 order. The limited prayer of the petitioner is for a consideration of Ext.P2 appeal and Ext.P4 stay petition. 3. Heard the learned counsel for the petitioner and Sri.Christopher Abraham, the learned Standing Counsel for the respondents. 4. In the facts and circumstances of the case and having regard to the submissions made across the Bar, there will be a direction to the 1st respondent to consider and dispose of Ext.P4 stay petition within a period of two months from the date of receipt of a copy of this judgment. Till such time, there shall not be any recovery steps against the petitioner pursuant to Ext.P1 assessment order. The writ petition is disposed of with the above direction. Sd/- MURALI PURUSHOTHAMAN JUDGE SPR WP(C).No.19102 OF 2024 4 APPENDIX PETITIONER’ S EXHIBITS :- EXHIBIT P1 THE TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2020-2021 DATED 23/09/2022 ISSUED TO THE PETITIONER. EXHIBIT P1 A THE TRUE COPY OF THE NOTICE OF DEMAND ISSUED UNDER SECTION 156 OF THE INCOME- TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2020-2021 DATED 23/09/2022 ISSUED TO THE PETITIONER. EXHIBIT P1 B THE TRUE COPY OF THE COMPUTATION SHEET BASED ON THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2020-2021 DATED 23/09/2022 ISSUED TO THE PETITIONER. EXHIBIT P2 THE TRUE COPY OF THE APPEAL IN FORM NO. 35 AND THE GROUNDS OF THE APPEAL FILED BY THE PETITIONER AGAINST THE EXHIBIT P1 ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2020-2021. EXHIBIT P2 A THE TRUE COPY OF THE ACKNOWLEDGEMENT RECEIPT OF INCOME TAX FORMS DATED 19- OCT-2022 FOR FILING THE EXHIBIT P2 APPEAL FILED BY THE PETITIONER AGAINST THE EXHIBIT P1 ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2020-2021. EXHIBIT P3 THE TRUE COPY OF THE DEMAND NOTICE DATED 17/05/2024 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2020-2021. EXHIBIT P4 TRUE COPY OF THE STAY PETITION DATED 7TH JUNE 2024 FILED BY THE PETITIONER IN EXHIBIT P2 APPEAL. RESPONDENT S ANNEXURES :- NIL. "