NIRAAMAYA RETREATS KUMARAKOM PVT LTD V. ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME-TAX OFFICER,

WP(C)/34615/2022

AI Insights

The case involves Niraamaya Retreats Kumarakom Pvt Ltd, which faced an assessment order (Ext.P1) under the Income Tax Act, 1961 for the assessment year 2018-2019. The petitioner filed an appeal (Ext.P2) against this order with the National Faceless Appeal Centre (3rd respondent). Concerned about potential recovery actions based on the assessment order before the appeal could be considered, the petitioner sought relief from the High Court. The court's decision facilitated the petitioner's ability to file a stay petition, thereby temporarily halting any recovery actions until the stay petition is resolved.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 760088 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 09-11-2022
• Assessment Year: misc
• Other Referred Cases: WP(C) No. 25581 of 2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: V V NAMBIAR; CHITRA JOHNSON; DHEERAJ KRISHNAN; PEROT SMITH; SMITHA EZHUPUNNA
• Keywords: Appeal; Assessment Order; Income Tax; Recovery proceedings; Stay Petition
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 9TH DAY OF NOVEMBER 2022 / 18TH KARTHIKA, 1944 WP(C) NO. 34615 OF 2022 PETITIONER: NIRAAMAYA RETREATS KUMARAKOM PVT LTD KUMARAKOM P.O, KOTTAYAM DISTRICT. REPRESENTED BY ITS AUTHORIZED SIGNATORY, MR. MATHEVANPILLAI SIVARAM , PIN - 686563 BY ADVS. V.V.NANDAGOPAL NAMBIAR CHITRA JOHNSON DHEERAJ KRISHNAN PEROT SMITHA (EZHUPUNNA) RESPONDENTS: 1 ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME-TAX OFFICER, NATIONAL FACE ASSESSMENT CENTRE, DELHI, PIN - 110001 2 NATIONAL FACELESS ASSESSMENT CENTRE REPRESENTED BY THE OFFICER-IN-CHARGE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI., PIN - 110001 3 NATIONAL FACELESS APPEAL CENTRE REPRESENTED BY THE OFFICER-IN-CHARGE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, , PIN - 110001 BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 34615 of 2022 2 JUDGMENT Dated this the 9th day of November, 2022 The petitioner suffered Ext.P1 order of assessment for the assessment year 2018-2019 under the provisions of the Income Tax Act, 1961. The petitioner has filed Ext.P2 appeal before the 3rd respondent. The petitioner apprehends that steps may be to recover the amount due under Ext.P1 order of assessment pending consideration of the matter by the 3rd respondent. 2. The learned standing counsel appearing for the respondent department points out that the petitioner did not file any stay petition along with Ext.P2 appeal. It is submitted that if the petitioner wishes to file a stay petition, a link can be provided for uploading such stay petition and recovery proceedings can be kept in abeyance provided the petitioner files a stay petition within a time to be fixed by this Court. 3. Having regard to the submissions and considering the nature of the relief sought for in the Writ Petition, this Writ Petition is disposed of directing the 3rd respondent to provide a link to the petitioner to file W.P.(C) No. 34615 of 2022 3 stay petition in Ext.P2 appeal. This shall be done within a period of two weeks from the date of receipt of a certified copy of this judgment. If the petitioner files a stay petition within ten days from the date on which the link is provided to the petitioner, recovery proceedings, if any, initiated against the petitioner to recover the amounts due 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. The Writ Petition will stand disposed of as above. Sd/- GOPINATH P. JUDGE RMV W.P.(C) No. 34615 of 2022 4 APPENDIX OF WP(C) 34615/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 23RD APRIL 21 Exhibit P2 TRUE COPY OF THE APPEAL DATED 4.5.2021 Exhibit P3 TRUE COPY OF THE NOTICE OF DEMAND DATED 04.03.2022 Exhibit P4 TRUE COPY OF THE JUDGMENT DATED 10.08.2022 IN WP(C) NO. 25581 OF 2022 TRUE COPY P.A.TO JUDGE "